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Finding Number 2023-013 Subject Heading (Financial) or AL no. and program name (Federal) 20.509 - Formula Grants for Rural Areas Planned Corrective Action We concur with the auditor’s recommendation. OMPT—We will develop and implement risk assessments as part of our sub-recipient monitoring process ...
Finding Number 2023-013 Subject Heading (Financial) or AL no. and program name (Federal) 20.509 - Formula Grants for Rural Areas Planned Corrective Action We concur with the auditor’s recommendation. OMPT—We will develop and implement risk assessments as part of our sub-recipient monitoring process and revise existing procedures related to single audits. Lastly, we will meet with Internal Audit, formerly CWO, to establish a process to ensure audit reviews are documented and received. Internal Audit - Unfortunately the issues that occurred in last year’s audit, also effected the transactions selected in this year’s audit. It should be noted that 6 of the 11 missing files were provided to SA&I, however most of those audits were not performed in a timely manner. After the finding last year many changes were implemented in the Audit Office, including a change in management of the Grants and Contract Auditing area. A Smartsheet application is in now in use that allows OMPT to check on the status of audits at any time. We also have done extensive cross training on these single audit reviews and we are currently performing these audits in a timely manner as they come in. Anticipated Completion Date 7/1/2025 Responsible Contact Person OMPT - Eric Rose/Bobby Parkinson Anne Antonelli, Internal Audit – Holly Lowe
Finding Number 2023-011 Subject Heading (Financial) or AL no. and program name (Federal) 20.509 - Formula Grants for Rural Areas Planned Corrective Action We concur with the auditor’s recommendation. Staff will be trained on how to reconcile & identify discrepancies. Anticipated Completion Date Sept...
Finding Number 2023-011 Subject Heading (Financial) or AL no. and program name (Federal) 20.509 - Formula Grants for Rural Areas Planned Corrective Action We concur with the auditor’s recommendation. Staff will be trained on how to reconcile & identify discrepancies. Anticipated Completion Date September 2025 Responsible Contact Person Sam Ddamba
Finding Number 2023-036 Subject Heading (Financial) or AL no. and program name (Federal) #17.225 Unemployment Insurance Planned Corrective Action OESC concurs with the audit findings and agrees with the recommendation. The agency also acknowledges the importance of data integrity when reporting ETA ...
Finding Number 2023-036 Subject Heading (Financial) or AL no. and program name (Federal) #17.225 Unemployment Insurance Planned Corrective Action OESC concurs with the audit findings and agrees with the recommendation. The agency also acknowledges the importance of data integrity when reporting ETA 9128 activities and the important role such reporting plays in evaluating and monitoring the RESEA program. OESC realized there was an issue with the RESEA enrollments opened during 3rd quarter 2021 and worked on creating procedures to ensure enrollments opened properly. As referenced in the agency’s response to this same finding last year, in January 2023, administrative staff identified issues with enrollments not opening with a recently implemented technology tool. The agency subsequently decided to abandon the new technology and revert to its original scheduling system. OESC worked with the OKJM vendor to ensure all required services are opened automatically when the RESEA enrollment is established. In December 2023, OESC initiated a process to verify the enrollments opened and perform monthly review of all enrollments to ensure all data elements are captured for all participants. This process involves a high degree of manual effort which presents higher risk for inaccuracies. In conjunction with the agency’s modernization efforts, significant work has been directed at implementing solutions to address both the case management and data reporting requirements needed to fully resolve this finding. Anticipated Completion Date Ongoing until modernization of RESEA tools is complete Responsible Contact Person Tammy Wood, RESEA/TAA Program Manager
Finding Number 2023-035 Subject Heading (Financial) or AL no. and program name (Federal) #17.225 Unemployment Insurance Planned Corrective Action The agency concurs with the findings and agrees with the recommendation. The agency acknowledges our responsibility for program integrity and proper contr...
Finding Number 2023-035 Subject Heading (Financial) or AL no. and program name (Federal) #17.225 Unemployment Insurance Planned Corrective Action The agency concurs with the findings and agrees with the recommendation. The agency acknowledges our responsibility for program integrity and proper controls for the RESEA program. As we referenced in our response last year, the agency has undertaken modernization efforts to provide better solutions for the RESEA program. EmployOklahoma is the first result of this effort in the workforce employment area and it launched in January 2025 as the replacement for OKJM. The majority of the findings above were related to cases pulled for the period between July 2022 and December 2022; there was improvement in the period from January 2023 to June 2023. We anticipate continued progress and improvement going forward, but there will continue to be elevated risk for inaccuracies until the agency’s modernization efforts are successful in implementing solutions to address both the case management and data reporting requirements needed to fully resolve these findings. Anticipated Completion Date Ongoing until modernization of RESEA tools is complete Responsible Contact Person Tammy Wood, RESEA/TAA Program Manager
Finding Number 2023-031 Subject Heading (Financial) or AL no. and program name (Federal) #17.225 Unemployment Insurance Planned Corrective Action OESC concurs with the audit finding and agrees with the recommendation. The agency also acknowledges the importance of data integrity in submitting the ET...
Finding Number 2023-031 Subject Heading (Financial) or AL no. and program name (Federal) #17.225 Unemployment Insurance Planned Corrective Action OESC concurs with the audit finding and agrees with the recommendation. The agency also acknowledges the importance of data integrity in submitting the ETA 9050, ETA 9052 and ETA 9055 reports. Programming was completed in June 2023 to retain backup of the detailed data at the time each report is run. As part of OESC’s technology modernization efforts, technical resources continue to review reporting requirements for all regulatory reports and validate the accuracy of programming that supports such reporting. DOL completed a Data Validation monitoring of OESC in May 2024, and the DOL reviewers shared favorable comments regarding OESC’s modernization efforts, and the agency was able to satisfy DOL with regard to the area of concern and finding identified in their review. OESC leadership expects to address the underlying causes for this finding as part of our modernization efforts. Anticipated Completion Date Programming completed in June 2023 to retain backup data; data validation for regulatory reports is ongoing as part of OESC technology modernization efforts. Responsible Contact Person Michelle Britten, Chief Administrative Officer
Finding Number 2023-044 Subject Heading (Financial) or AL no. and program name (Federal) CN CLUSTER – SCHOOL BREAKFAST PROGRAM; NATIONAL SCHOOL LUNCH PROGRAM, SPECIAL MILK PROGRAM FOR CHILDREN, FRESH FRUITS AND VEGETABLES PROGRAM AL #10.553, 10.555; 10.556; 10.559; 10.582 Planned Corrective Action C...
Finding Number 2023-044 Subject Heading (Financial) or AL no. and program name (Federal) CN CLUSTER – SCHOOL BREAKFAST PROGRAM; NATIONAL SCHOOL LUNCH PROGRAM, SPECIAL MILK PROGRAM FOR CHILDREN, FRESH FRUITS AND VEGETABLES PROGRAM AL #10.553, 10.555; 10.556; 10.559; 10.582 Planned Corrective Action Child Nutrition programs can modify the claim and reporting systems to pull information for all payments meeting the FFATA reporting requirements for funds paid in excess of $30,000 cumulatively annually to a subrecipient. However, we cannot give a corrective action plan for the actual upload to US Spending.com due to the discontinuation of the FSFR website used to upload FFATA reports on March 6th, 2025. This is being replaced by SAM.gov utilizing an API process. There is currently no guidance to States on how this will done once the new API process is ready to be implemented. Once we have guidance on how the information will be collected and uploaded, we can work with OMES to create an upload and reconciliation process. Anticipated Completion Date July 1, 2025, or when the US Spending system update is available. Responsible Contact Person Jennifer Weber
Finding Number 2023-038 Subject Heading (Financial) or AL no. and program name (Federal) CN CLUSTER – SCHOOL BREAKFAST PROGRAM; NATIONAL SCHOOL LUNCH PROGRAM, SPECIAL MILK PROGRAM FOR CHILDREN, FRESH FRUITS AND VEGETABLES PROGRAM AL #10.553, 10.555; 10.556; 10.559; 10.582 Planned Corrective Action A...
Finding Number 2023-038 Subject Heading (Financial) or AL no. and program name (Federal) CN CLUSTER – SCHOOL BREAKFAST PROGRAM; NATIONAL SCHOOL LUNCH PROGRAM, SPECIAL MILK PROGRAM FOR CHILDREN, FRESH FRUITS AND VEGETABLES PROGRAM AL #10.553, 10.555; 10.556; 10.559; 10.582 Planned Corrective Action Additional training of field-based staff will take place covering the areas of the SFSP review to ensure that meal counts and claim numbers are correct. A SFSP review will not be conducted prior to a claim being filed unless the SFSP program ends prior to a claim being filed. USDA guidance “encourages” a claim review to be conducted when an SFSP review is being conducted. If a sponsor operates for a month or less the review must take place while the program is operating therefore a claim would not be able to be validated. Anticipated Completion Date May 2025 (once SFSP reviews start for summer 2025) Responsible Contact Person Jennifer Weber
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Finding Number 2023-015 Subject Heading (Financial) or AL no. and program name (Federal) CN CLUSTER – SCHOOL BREAKFAST PROGRAM; NATIONAL SCHOOL LUNCH PROGRAM, SPECIAL MILK PROGRAM FOR CHILDREN, FRESH FRUITS AND VEGETABLES PROGRAM AL #10.553, 10.555; 10.556; 10.559; 10.582 Planned Corrective Action W...
Finding Number 2023-015 Subject Heading (Financial) or AL no. and program name (Federal) CN CLUSTER – SCHOOL BREAKFAST PROGRAM; NATIONAL SCHOOL LUNCH PROGRAM, SPECIAL MILK PROGRAM FOR CHILDREN, FRESH FRUITS AND VEGETABLES PROGRAM AL #10.553, 10.555; 10.556; 10.559; 10.582 Planned Corrective Action We will update our 3-month Operating Excess form we send to schools to include more information. Any schools that are going to carryover part or all of their excess funds will need to provide us an explanation of what those funds will be spent on and then comments will be made on the log so we follow-up with the school to ensure allowable items were purchased. If they are using the excess for salaries and/or the cost of serving all students free they will need to let us know that in writing as well. Anticipated Completion Date June 2, 2025 Responsible Contact Person Jennifer Weber
Finding Number 2023-069 Subject Heading (Financial) or AL no. and program name (Federal) 10.551 – SNAP Cluster Planned Corrective Action The agency will manually load the workflow queues using the monitoring transactions for the G1DX discrepancies, and we will continuously work to improve the system...
Finding Number 2023-069 Subject Heading (Financial) or AL no. and program name (Federal) 10.551 – SNAP Cluster Planned Corrective Action The agency will manually load the workflow queues using the monitoring transactions for the G1DX discrepancies, and we will continuously work to improve the system failures preventing automatic workload management. This includes bi-weekly updates to ensure all items are properly queued for resolution until the system can fully resume this functionality. Anticipated Completion Date The backlog will be resolved by 06/01/2025. System queue management functionality will be resolved by 09/30/2025. Responsible Contact Person Jennifer McSparrin, Programs Administrator of Business Intelligence
The Center will ensure we have all supporting documentation saved and reviewed prior to payment being issued.
The Center will ensure we have all supporting documentation saved and reviewed prior to payment being issued.
Finding Number: 2023-046 Finding Name: Untimely Review of Subrecipient Performance Reports Finding Condition(s): The Illinois State Board of Education (ISBE) did not review subrecipient performance reports in a timely manner according to its program monitoring policies and procedures for subrecipien...
Finding Number: 2023-046 Finding Name: Untimely Review of Subrecipient Performance Reports Finding Condition(s): The Illinois State Board of Education (ISBE) did not review subrecipient performance reports in a timely manner according to its program monitoring policies and procedures for subrecipients of the Education and Stabilization Fund - Elementary and Secondary Education (ESF) program for fiscal year 2023. Name of Contact Person(s): • Denise Blaney, Director – Illinois State Board of Education, Title Grant Administration Department • Lazell Logan, Supervisor – Illinois State Board of Education, Title Grant Administration Department • Annie Brooks, Executive Director – Illinois State Board of Education, Regulatory Services Corrective Action(s): To ensure proper review procedures are performed in a timely manner in accordance with its program monitoring policies and procedures, ISBE’s Title Grant Administration Department started to send bi-weekly lists of submitted, past due, and disapproved Grant Periodic Reports (GPRS) to each applicable ISBE department. The Title Grant Administration Department analyzes the GPRS reports and prioritizes reviews based on submission dates. The Title Grant Administration Department also has trained team members to assist with the review process. Proposed Completion Date: October 31, 2024 – Completed
Finding Number: 2023-045 Finding Name: Inadequate Monitoring of 21st Century Subrecipients Finding Condition(s): The Illinois State Board of Education (ISBE) did not adequately monitor and document program monitoring procedures performed over subrecipients of the 21st Century Community Learning Cent...
Finding Number: 2023-045 Finding Name: Inadequate Monitoring of 21st Century Subrecipients Finding Condition(s): The Illinois State Board of Education (ISBE) did not adequately monitor and document program monitoring procedures performed over subrecipients of the 21st Century Community Learning Centers (21st Century) program. Additionally, ISBE did not follow its subrecipient monitoring procedures during the year ended June 30, 2023. Finally, ISBE’s controls for monitoring are not designed at an appropriate level of precision to ensure monitoring of subrecipients is completed as required. Name of Contact Person(s): Ryan Levin, Supervisor; 21st Century Community Learning Centers (CCLC) State Education Agency Coordinator – Illinois State Board of Education, Wellness and Student Care Management Department Corrective Action(s): To ensure that 21st Century Community Learning Centers (21st CCLC) subgrantees’ progress and performance are monitored in accordance with 2 CFR 200.331(d), 2 CFR 200.331(b) and 2 CFR 200.303, Wellness and Student Care Management Department and the 21st CCLC team will develop processes and structures to facilitate the procedures, protocols, and efficacy of subgrantee monitoring. Components of this work will include, but not be limited to: • Evaluating and revising the program’s subgrantee risk analysis procedures and tools to ensure that they are relevant and accurately reflect the items/actions that suggest higher levels of subgrantee risk (2 CFR 200.331(b)). • Reviewing and revising the procedures and/or documentation that is collected for all three tiers of subgrantee monitoring to ensure that all processes are relevant; are not simply perfunctory; ensure compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that the subaward performance goals are achieved (2 CFR 200.331(d)). • Establishing and implementing specific processes and protocols to ensure that all components of subgrantee monitoring are timely, that management reviews and provides approval for key components of the process, and that accurate and complete documentation is produced and maintained (2 CFR 200.303). Proposed Completion Date: December 31, 2025
Finding Number: 2023-044 Finding Name: Inaccurate Information Included in the Financial Reports Finding Condition(s): The Illinois Department of Transportation (IDOT) did not prepare accurate federal financial status reports for the Airport Improvement Program. Name of Contact Person(s): • Melanie Q...
Finding Number: 2023-044 Finding Name: Inaccurate Information Included in the Financial Reports Finding Condition(s): The Illinois Department of Transportation (IDOT) did not prepare accurate federal financial status reports for the Airport Improvement Program. Name of Contact Person(s): • Melanie Quinn, Contracts Section Manager – Illinois Department of Transportation, Division of Aeronautics • Joe Segobiano, Bureau Chief of Administrative Services – Illinois Department of Transportation, Division of Aeronautics Corrective Action(s): IDOT is working to fully staff and train the Contracts Section of the Division of Aeronautics to ensure reporting is completed as required. Proposed Completion Date: June 30, 2026
Finding Number: 2023-043 Finding Name: Failure to Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Transportation (IDOT) failed to report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrec...
Finding Number: 2023-043 Finding Name: Failure to Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Transportation (IDOT) failed to report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrecipients of the Airport Improvement Program. Name of Contact Person(s): • Melanie Quinn, Contracts Section Manager – Illinois Department of Transportation, Division of Aeronautics • Joe Segobiano, Bureau Chief of Administrative Services – Illinois Department of Transportation, Division of Aeronautics Corrective Action(s): IDOT is working to fully staff and train the Contracts Section of the Division of Aeronautics to ensure reporting is completed as required. Proposed Completion Date: June 30, 2026
Finding Number: 2023-041 Finding Name: Inadequate Process for Preparing ETA 2208A Special Report Finding Condition(s): The Illinois Department of Employment Security (IDES) does not have an adequate process in place to ensure the ETA 2208A special reports prepared for the Unemployment Insurance (UI)...
Finding Number: 2023-041 Finding Name: Inadequate Process for Preparing ETA 2208A Special Report Finding Condition(s): The Illinois Department of Employment Security (IDES) does not have an adequate process in place to ensure the ETA 2208A special reports prepared for the Unemployment Insurance (UI) program are complete and accurate. Name of Contact Person(s): • Linette Hughes, Budget Director – Illinois Department of Employment Security, Office of the Budget • Belinda Moreno, State Budget Manager – Illinois Department of Employment Security, Office of the Budget • Anna Hrynewycz, Federal Budget Manager – Illinois Department of Employment Security, Office of the Budget Corrective Action(s): The IDES hired additional budget staff to aid in compiling and checking the reports to ensure complete and accurate reporting. Additionally, the IDES created and approved written procedures for the completion of the reports. Proposed Completion Date: July 1, 2024 - Completed
Finding Number: 2023-040 Finding Name: Inadequate Process for Preparing ETA 9130 Financial Reports Finding Condition(s): The Illinois Department of Employment Security (IDES) does not have an adequate process in place to ensure that the ETA 9130 financial reports prepared for the Unemployment Insura...
Finding Number: 2023-040 Finding Name: Inadequate Process for Preparing ETA 9130 Financial Reports Finding Condition(s): The Illinois Department of Employment Security (IDES) does not have an adequate process in place to ensure that the ETA 9130 financial reports prepared for the Unemployment Insurance (UI) program are complete and accurate. Name of Contact Person(s): • Kelly McGrath, Manager of Accounting and Reporting – Illinois Department of Employment Security, Accounting and Reporting • Briant Coombs, Manager of Accounting Service – Illinois Department of Employment Security, Accounting and Reporting Corrective Action(s): The IDES’ accounting staff will review its reporting procedures and determined ways to improve its controls over its reporting preparation, reviews, and approvals. Furthermore, the IDES will hire additional staff to aid in the ETA 9130 reporting process. Additionally, the IDES will look for ways to strengthen its internal controls over multiple IDES departments to ensure the data is complete and accurate. Finally, the IDES anticipates that, in coordination with the Illinois Department of Innovation and Technology (DoIT), the IDES’ reporting tools will be improved and/or modernized. Proposed Completion Date: December 31, 2025
Finding Number: 2023-039 Finding Name: Failure to Complete UI BAM Case File Reviews Within Required Timeframes Finding Condition(s): The Illinois Department of Employment Security (IDES) did not complete the Benefit Accuracy Measurement (BAM) case file reviews in accordance with United States Depart...
Finding Number: 2023-039 Finding Name: Failure to Complete UI BAM Case File Reviews Within Required Timeframes Finding Condition(s): The Illinois Department of Employment Security (IDES) did not complete the Benefit Accuracy Measurement (BAM) case file reviews in accordance with United States Department of Labor (USDOL) requirements for the Unemployment Insurance (UI) program. Name of Contact Person(s): • Dureyl Tyson, Benefit Accuracy Measurement Unit Manager – Illinois Department of Employment Security, Quality Assurance and Compliance • Charles Young, Quality Assurance & Compliance Manager – Illinois Department of Employment Security, Quality Assurance and Compliance Corrective Action(s): The IDES’ BAM Unit has instituted two internal controls to help with timeliness of case completion. First, a weekly activity report introduced to show past due cases. This report shows all activities, letters generated to the claimants, employers, and any associated parties; interviews; follow up with any parties to complete necessary documents; and any adjudication needed for each case. This report allows the case manager to adequately review and make recommendations towards case completion. Second, the IDES instituted two types of reminders to monitor case completion. The first type of reminders introduced by the IDES are sent for any cases that are past due. Additionally, the IDES started sending reminders that are sent for any cases due the upcoming week along with any cases closed but that have not been reviewed by the case managers. Both the weekly activity reports and the reminds allow the BAM manager to see which investigators needed more guidance in completing their cases. These activities also showed the need to find coachable moments in each investigation to help with completion, such as, analyzing information, coding, and completing the summaries, etc. Proposed Completion Date: June 30, 2024 – Completed
Finding Number: 2023-037 Finding Name: Failure to Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) failed to report subaward information required by the Federal Funding Accountability and Transparency Act (FFATA) for awar...
Finding Number: 2023-037 Finding Name: Failure to Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) failed to report subaward information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrecipients of the Crime Victim Assistance (CVA) program. Name of Contact Person(s): Greg Stevens, Director – Illinois Criminal Justice Information Authority, Federal and State Grants Unit Corrective Action(s): ICJIA received a similar audit finding in the FY22 audit (TO-50-24-11). In response, ICJIA initiated corrective action steps to address the FY22 and FY23 FFATA finding. ICJIA’s corrective actions included: • Developing a new internal procedure that assisted agency personnel in identifying awards and amendments subject to FFATA reporting requirements and report required subaward information in accordance with FFATA. Completed 12/31/24 • Developing a new policy/procedure that aligned with the newly developed procedure to include the preparation, review, and approval of FFATA reports. Completed 01/16/25 • Providing the policy and training to staff involved in preparing and submitting FFATA reports. Completed 02/03/25 • Ensuring all staff involved with managing federal grants have completed the DOJ-sponsored Grants Financial Management Online training. Completed 03/18/25 Proposed Completion Date: March 18, 2025 – Completed
Finding Number: 2023-036 Finding Name: Inadequate Controls over the Communication of Subrecipient Monitoring Results Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not consistently document supervisory reviews of the communication of on-site monitoring review r...
Finding Number: 2023-036 Finding Name: Inadequate Controls over the Communication of Subrecipient Monitoring Results Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not consistently document supervisory reviews of the communication of on-site monitoring review results in accordance with ICJIA’s control procedures. Name of Contact Person(s): Greg Stevens, Director – Illinois Criminal Justice Information Authority, Federal and State Grants Unit Corrective Action(s): ICJIA will revise its policies and procedures to incorporate expanded controls over the review of site visit reporting and grantee communications. Additionally, ICJIA will develop and provide training to staff on the updated processes. Proposed Completion Date: October 31, 2024 – Completed
Finding Number: 2023-035 Finding Name: Inadequate Fiscal Monitoring of Subrecipients Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not follow its established policies and procedures for monitoring subrecipients of the Crime Victim Assistance (CVA) program. Nam...
Finding Number: 2023-035 Finding Name: Inadequate Fiscal Monitoring of Subrecipients Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not follow its established policies and procedures for monitoring subrecipients of the Crime Victim Assistance (CVA) program. Name of Contact Person(s): Hemant Modi, Chief Fiscal Officer – Illinois Criminal Justice Information Authority, Office of Fiscal Management Corrective Action(s): ICJIA will update its risk assessment policy to provide more clarity on the monitoring procedures, including the additional factors used to prioritize audits, performed to ensure proper fiscal oversight. Proposed Completion Date: June 30, 2025 – Completed
Finding Number: 2023-034 Finding Name: Inadequate Review of Subrecipient Single Audit Reports Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not adequately review single audit reports received from its subrecipients for the Crime Victim Assistance Program (CVA)...
Finding Number: 2023-034 Finding Name: Inadequate Review of Subrecipient Single Audit Reports Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not adequately review single audit reports received from its subrecipients for the Crime Victim Assistance Program (CVA) program on a timely basis. Name of Contact Person(s): • Hemant Modi, Chief Fiscal Officer – Illinois Criminal Justice Information Authority, Office of Fiscal Management • Karen Crawford, Chief Grantee Auditor – Illinois Criminal Justice Information Authority, Office of Fiscal Management Corrective Action(s): By December 31, 2024, ICJIA hired and trained an individual to focus on the State’s Grant Accountability and Transparency Act (GATA) requirements over ICJIA’s reviews of its subrecipients’ single audit reports. Proposed Completion Date: December 31, 2024 – Completed
Finding Number: 2023-033 Finding Name: Failure to Adequately Monitor Subrecipients Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not follow its established program monitoring policies and procedures for subrecipients of the Crime Victim Assistance (CVA) progra...
Finding Number: 2023-033 Finding Name: Failure to Adequately Monitor Subrecipients Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not follow its established program monitoring policies and procedures for subrecipients of the Crime Victim Assistance (CVA) program for fiscal year 2023. Name of Contact Person(s): Greg Stevens, Director – Illinois Criminal Justice Information Authority, Federal and State Grants Unit Corrective Action(s): ICJIA will increase its headcount with 20 additional staff members to expand ICJIA’s monitoring capabilities of the Federal and State Grants Unit. Proposed Completion Date: June 30, 2025 – Completed
Finding Number: 2023-032 Finding Name: Failure to Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Public Health (IDPH) failed to report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subreci...
Finding Number: 2023-032 Finding Name: Failure to Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Public Health (IDPH) failed to report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrecipients of the Immunization Cooperative Agreements (ICA) and the Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) programs. Additionally, the IDPH not establish control procedures to submit FFATA reports for all subawards as required by federal regulations until June 2023. As a result, FFATA reports were not prepared or submitted for any subawards of the ICA and ELC programs for the period July 1, 2022, through May 31, 2023. Additionally, we noted that IDPH did not establish control procedures to submit FFATA reports for subawards as required by federal regulations for the period June 1, 2023, through June 30, 2023. Name of Contact Person(s): • Shelia Jefferson, Acting Deputy Director – Illinois Department of Public Health, Office of Performance Management • Timothy Stevens, Grant Management Auditor – Illinois Department of Public Health, Office of Performance Management Corrective Action(s): The IDPH’s Office of Performance Management (OPM) identified that there was a lack of compliance among grant managers in completing the required FFATA reporting and developed a Standard Operating Procedure (SOP) for FFATA reporting to address the gap and improve the process. The SOP was developed and tested from May through June 2023 and officially implemented in July 2023. The SOP was subsequentially enhanced on July 31, 2024, to accurately reflect obligation/action dates. The new process involved downloading all award information from the grant management system, the Electronic Grants Administration & Management System (EGrAMS), and having the OPM conduct a monthly batch upload of the data. When the policy was implemented, the IDPH ensured that all awards from fiscal year 2020 onward were reported, and that going forward, all subawards would be submitted within the required timeframe. Additionally, the OPM discovered that the obligation/action dates on the reports were being automatically generated based on the dates the signed Uniform Grant Agreements (UGA) were uploaded into EGrAMS, instead of the actual dates the agreements were signed. To correct this, the OPM worked with EGrAMS to add a field where grant managers would manually enter the dates the awards were signed when uploading the UGAs. Proposed Completion Date: July 31, 2024 – Completed
Finding Number: 2023-031 Finding Name: Inaccurate Special Report Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not maintain supporting documentation for key line items or prepare accurate special reports for the Low-Income Home Energy Assistance Progra...
Finding Number: 2023-031 Finding Name: Inaccurate Special Report Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not maintain supporting documentation for key line items or prepare accurate special reports for the Low-Income Home Energy Assistance Program (LIHEAP). Additionally, the DCEO has not established appropriate internal controls to ensure its quarterly reports submitted to USDHHS are properly supported in accordance with federal requirements. Finally, the DCEO’s supervisory review procedures have not been designed to operate at a level of precision to identify errors of the size and nature noted above. Name of Contact Person(s): Ben Moore, Fiscal Operations Manager – Illinois Department of Commerce and Economic Opportunity, Office of Community Assistance Corrective Action(s): The DCEO’s Office of Community Assistance (OCA) has implemented a process for an independent verification by a second OCA staff member of the correct data entry prior to submission of obligated funds for all future LIHEAP quarterly reports. Proposed Completion Date: February 25, 2025 – Completed
Finding Number: 2023-030 Finding Name: Failure to Communicate Award Information to Subrecipients Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not follow its established policies and procedures for monitoring subrecipients of the Low-Income Home Energy...
Finding Number: 2023-030 Finding Name: Failure to Communicate Award Information to Subrecipients Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not follow its established policies and procedures for monitoring subrecipients of the Low-Income Home Energy Assistance Program (LIHEAP). Name of Contact Person(s): Ben Moore, Fiscal Operations Manager – Illinois Department of Commerce and Economic Opportunity, Office of Community Assistance Corrective Action(s): There is currently a process in place to enter the correct Federal Award Identification Number (FAIN) from the federal award notice into the DCEO’s e-Grants system, which populates into all grant agreements created and issued for that grant series. To ensure the correct FAIN is entered, the Office of Community Assistance (OCA) added a step in its grant series establishment process to verify that the correct FAIN is entered into e-Grants prior to any grants being issued from that award. Proposed Completion Date: February 25, 2025 – Completed
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