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Corrective Action Plans

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Finding 1208803 (2024-007)
Material Weakness 2024
Metra - Commuter Rail Division & Commuter Railroad Corporation
IL
Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303 § 200.430 § 200.511
Finding Reference: 2024-007 Finding Title: Timecard Approval Controls – Payroll Charge to Federal Grant, Significant Deficiency CAP Contact Persons: • John Morris, Chief Financial Officer, Financial Affairs, (312) 322-6420 • Scott Dolude, Director of Payroll, Financial Affairs, (312) 322-6526 Planne...
Finding Reference: 2024-007 Finding Title: Timecard Approval Controls – Payroll Charge to Federal Grant, Significant Deficiency CAP Contact Persons: • John Morris, Chief Financial Officer, Financial Affairs, (312) 322-6420 • Scott Dolude, Director of Payroll, Financial Affairs, (312) 322-6526 Planned Corrective Actions: 1. Timecard Approval Requirements for Federal Grants: Management will reinforce payroll control procedures to require that all employee timecards charged to Federal grants are reviewed and approved by designated supervisors in a timely manner and in accordance with established payroll deadlines. Specifically, that all required approvals must be completed prior to payroll processing and fiscal period close to ensure the allowability, accuracy, and proper allocation of costs charged to Federal awards. By June 30, 2026, management will send an email to all impact supervisory and management personnel responsible for time review and approval processes. 2. Documentation Standards and Audit Trail: Management will establish formal documentation standards to ensure that evidence of supervisory review and approval, including approval dates, is consistently retained in a secure, centralized system. These standards will support a clear and retrievable audit trail demonstrating compliance with the payroll documentation and allowability requirements of 2 CFR §200.430(i). 3. Monitoring and Compliance Oversight: Management will implement periodic monitoring procedures to assess compliance with timecard review and approval requirements. These procedures will include exception reporting, timely follow-up on identified deficiencies, and management review of monitoring results. Corrective actions will be implemented, as necessary, to address recurring or systemic issues related to untimely, incomplete, or undocumented approvals. Based on the results of monitoring processes, Director of Payroll and Timekeeping will conduct organizational, departmental, or team-based follow-up to address non-compliance or other issues. Anticipated Completion Date: 06/30/2026
View Audit 399665
Finding 1208624 (2024-006)
Material Weakness 2024
Jefferson Parish
LA
Reporting Subrecipient Monitoring HUD Housing Programs
Management acknowledges this repeat finding and recognizes that, while prior conditions contributed to the issue, corrective actions have been implemented and significant progress has been made to resolve the finding. Since the audit finding, required compliance reports have been submitted timely. M...
Management acknowledges this repeat finding and recognizes that, while prior conditions contributed to the issue, corrective actions have been implemented and significant progress has been made to resolve the finding. Since the audit finding, required compliance reports have been submitted timely. Management considers the issue resolved; however, monitoring procedures will remain in place as a precaution to ensure continued compliance. Chief Administrative Assistant Nicole Thompson and Community Development Director Stephanie Brumfield will continue to monitor the submission of timely reports in compliance with federal requirements.
View Audit 399587
Finding 1208623 (2024-005)
Material Weakness 2024
Jefferson Parish
LA
Procurement, Suspension & Debarment Reporting Subrecipient Monitoring
Management acknowledges this repeat finding and the importance of full compliance with federal reporting requirements. While progress has been made, additional monitoring is still necessary to fully remediate this issue. As part of these efforts, Jefferson Parish, has established a process to monito...
Management acknowledges this repeat finding and the importance of full compliance with federal reporting requirements. While progress has been made, additional monitoring is still necessary to fully remediate this issue. As part of these efforts, Jefferson Parish, has established a process to monitor the timely submission of reports in compliance with federal requirements. Management considers the corrective action to be substantially implemented. Ongoing review has been put into place to confirm continued compliance. Chief Administrative Assistant Nicole Thompson will continue to monitor the submission of timely reports in compliance with federal requirements.
View Audit 399587
Finding 1208592 (2024-004)
Material Weakness 2024
San Diego Workforce Partnership
CA
Subrecipient Monitoring § 200.332
SDWP acknowledges the requirement under 2 CFR 200.332(b) to provide specified Federal award information to subrecipients at the time of subaward. During the audit period, certain required elements (including Assistance Listing information, Federal Award Identification Number, and other required data...
SDWP acknowledges the requirement under 2 CFR 200.332(b) to provide specified Federal award information to subrecipients at the time of subaward. During the audit period, certain required elements (including Assistance Listing information, Federal Award Identification Number, and other required data elements) were not consistently included in subaward agreements at the time of issuance. This condition was primarily due to the absence of a standardized subaward agreement template and checklist to ensure all required elements under Uniform Guidance were included and communicated to subrecipients at the time of subaward. To address this finding, effective April 1, 2026, the Contract Manager will include all required data elements in a standardized subaward agreement template, confirm source of funding for each subaward, and include required data elements in all applicable subaward agreements.
View Audit 399554
Finding 1208588 (2024-002)
Material Weakness 2024
San Diego Workforce Partnership
CA
Subrecipient Monitoring HUD Housing Programs Reporting
Effective March 1, 2026, the San Diego Workforce Partnership will incorporate the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) reporting deadline into the Month‑End Schedule. The activities outlined in this schedule help ensure that all required financ...
Effective March 1, 2026, the San Diego Workforce Partnership will incorporate the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) reporting deadline into the Month‑End Schedule. The activities outlined in this schedule help ensure that all required financial data is captured, reviewed, and reported in a timely and complete manner. The Accounting Manager will oversee the operational steps required to meet FSRS reporting deadlines, while the Chief Financial Officer (CFO) will provide overall oversight to ensure that these procedures are consistently followed and that internal control expectations are met. Effective March 1, 2026, to address the delay in submission of monthly reports for the ARPA grant to the pass-through agency, the San Diego Workforce Partnership is implementing strengthened internal controls and workflow procedures to ensure all required reports are submitted by the 15th day following the end of each month, as stipulated in the grant agreement.
View Audit 399554
Finding 1208392 (2024-010)
Material Weakness 2024
City of Danbury
CT
Reporting Subrecipient Monitoring Eligibility § 200.512
Finding 2024-010 Material Weakness in Internal Control and Noncompliance, Late Issuance of the 2024 Single Audit Reporting Package to the Federal Audit Clearinghouse: Condition: The Single Audit packages for the City’s fiscal years ended June 30, 2024, June 30, 2023 and June 30, 2022 should have bee...
Finding 2024-010 Material Weakness in Internal Control and Noncompliance, Late Issuance of the 2024 Single Audit Reporting Package to the Federal Audit Clearinghouse: Condition: The Single Audit packages for the City’s fiscal years ended June 30, 2024, June 30, 2023 and June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectively. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022, late. Contact Person: Daniel Garrick, Director of Finance Corrective Actions Planned: We agree with the finding. The City and Danbury Public Schools have made the audits a top priority by filling vacant positions and hiring an audit consulting firm. The 2025 audit is in process and we anticipate that the 2026 audit will be completed in a timely manner. Anticipated Completion Date: March 31, 2027
View Audit 399363
Finding 1208387 (2024-012)
Material Weakness 2024
City of Danbury
CT
Reporting Subrecipient Monitoring Significant Deficiency
Finding 2024-012 Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting Condition: For the Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs (20.106), the City is required to submit quarterlyConstruction Progress and...
Finding 2024-012 Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting Condition: For the Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs (20.106), the City is required to submit quarterlyConstruction Progress and Inspection Reports which cover one calendar quarter and must be submitted to their regional Federal Aviation Administration (FAA) Office by the last day of the month following the end of the period covered. The City is also required to submit various annual reports which are due by December 31(construction projects) or October 30 (nonconstruction projects). There were 14 Reports required to be submitted during the audit period. A sample of five reports were selected for testing. One of the five reports tested was submitted 1 day after the required deadline. The sample was not intended to be, and was not, a statistically valid sample. Contact Person: Kara Prunty, Assistant Director of Finance – Grants, City of Danbury Corrective Actions Completed: We agree with the finding. The City has implemented a centralized reporting process under a designated grants/finance lead. These reports are prepared by a consultant and reviewed by the City prior to submission. All submitted reports, supporting documentation, and submission confirmations are retained in a central repository.
View Audit 399363
Finding 1208377 (2024-015)
Material Weakness 2024
City of Danbury
CT
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
Finding 2024-015 Material Weakness in Internal Control and Material Noncompliance – Reporting Condition: For the Education Stabilization Fund- Elementary and Secondary School Emergency Relief (84.425D), American Rescue Plan Elementary and Secondary School Emergency Relief (84.425U), the City provide...
Finding 2024-015 Material Weakness in Internal Control and Material Noncompliance – Reporting Condition: For the Education Stabilization Fund- Elementary and Secondary School Emergency Relief (84.425D), American Rescue Plan Elementary and Secondary School Emergency Relief (84.425U), the City provided supporting documentation that was unable to be agreed to the amounts that were submitted to the State in the annual performance report ESF - ESSER Recipient Data Collection Form OMB PRA Number: OMB No. 1810-0749 for the key line items: Line 3.b1 LEA expenditures by ESSER Subgrant fund, expenditure category, and object code, Line 3.b10 Number of specific positions supported with ESSER Funds, 3. Line 3.c Allocation of ESSER funds to schools and criteria used to allocate funds to schools, and Line 5.a Full Time Equivalent positions. Contact Person: Michael Weaver, CFO, Danbury Public Schools Corrective Actions Planned: We agree with the finding. The District acknowledges that a formal reconciliation process did not exist at the time of submission to verify that data entered into the annual ESF-ESSER Recipient Data Collection Form (OMB No. 1810-0749) was agreed to underlying financial records and supporting documentation prior to submission to the State. The District will proactively strengthen internal controls over federal reporting by implementing a formal reconciliation policy and establishing designated review prior to submission. Completion Date: 6/30/2025
View Audit 399363
Finding 1208351 (2024-017)
Material Weakness 2024
City of Danbury
CT
Matching / Level of Effort / Earmarking Subrecipient Monitoring Period of Performance
Finding 2024-017 Significant Deficiency in Internal Control – Earmarking Condition: Under the Coronavirus State & Local Fiscal Recovery Funds (21.027), the 2022 Final Rule, recipients can elect a one-time “standard allowance” of $10 million (not to exceed the recipient’s award amount) to spend on th...
Finding 2024-017 Significant Deficiency in Internal Control – Earmarking Condition: Under the Coronavirus State & Local Fiscal Recovery Funds (21.027), the 2022 Final Rule, recipients can elect a one-time “standard allowance” of $10 million (not to exceed the recipient’s award amount) to spend on the “provision of government services” during the period of performance. Alternatively, recipients can calculate lost revenue for the years 2020, 2021, 2022, and 2023 based on the formula provided in the 2022 Final Rule to determine the amount of SLFRF funds that can be used for the “provision of government services.” The City of Danbury elected to claim the standard allowance even though their initial award from Treasury exceeded that. Contact Person: Kara Prunty, Assistant Director of Finance – Grants, City of Danbury Corrective Actions Completed: We agree with the finding. The City implemented a controlled SLFRF project classification and support process by documenting approval of each project’s expenditure category/allowability with performing periodic reconciliations tying the tracker to the general ledger and reported totals, with approvals and reconciliations retained in the SLFRF grant file.
View Audit 399363
Finding 1208337 (2024-011)
Material Weakness 2024
City of Danbury
CT
Subrecipient Monitoring Material Weakness Reporting § 200.1 § 200.328
Finding 2024-011 Material Weakness and Material Noncompliance Finding, Reporting – Special Reporting Condition: For Coronavirus State and Local Fiscal Recovery Funds (ALN# 21.027), none of the quarterly Project and Expenditure Reports were submitted as required, and instead the City elected to submi...
Finding 2024-011 Material Weakness and Material Noncompliance Finding, Reporting – Special Reporting Condition: For Coronavirus State and Local Fiscal Recovery Funds (ALN# 21.027), none of the quarterly Project and Expenditure Reports were submitted as required, and instead the City elected to submit an annual Project and Expenditure Report that was submitted past the deadline for the fourth quarterly report. Contact Person: Kara Prunty, Assistant Director of Finance – Grants, City of Danbury Corrective Actions Completed: We agree with the finding. The City has implemented a centralized SLFRF quarterly reporting process under a designated grants/finance lead, including a recurring quarterly close schedule and a two-level review (preparer and approver) prior to submission. All submitted reports, supporting documentation, and submission confirmations are retained in a central repository.
View Audit 399363
Finding 1208323 (2024-014)
Material Weakness 2024
City of Danbury
CT
Subrecipient Monitoring Cash Management HUD Housing Programs
Finding 2024-014: Material Weakness in Internal Control and Material Noncompliance – Reporting Condition: For the Community Development Block Grants (CDBG) Entitlement/Special Purpose Grants Cluster (14.218), For the entitlement funding allocated to the City, they were required to submit four quarte...
Finding 2024-014: Material Weakness in Internal Control and Material Noncompliance – Reporting Condition: For the Community Development Block Grants (CDBG) Entitlement/Special Purpose Grants Cluster (14.218), For the entitlement funding allocated to the City, they were required to submit four quarterly reports during the year and two annual reports. Of the three entitlement reports selected for testing, each one was submitted after the deadline. For the COVID-19 funding allocated to the City, they were required to submit quarterly reports duringthe year for two separate awards, for a total of eight quarterly reports, and one annual report. None of the required COVID-19 funding reports were submitted during the current year. Contact Person: Kara Prunty, Assistant Director of Finance – Grants, City of Danbury Corrective Actions Completed: We agree with the finding. The City has implemented a centralized reporting process under a designated grants/finance lead, including a recurring quarterly close schedule and a two-level review (preparer and approver) prior to submission. All submitted reports, supporting documentation, and submission confirmations are retained in a central repository.
View Audit 399363
Finding 1208173 (2024-003)
Material Weakness 2024
College for Social Innovation
MA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Subrecipient Monitoring
Person Responsible for Corrective Action: Edward S. Churchill Jr., Chief Operating Officer Corrective Action Plan: Following the 2024 grant year, College for Social Innovation made updates to our internal controls procedures to ensure greater oversight of financial calculation and appropriate segreg...
Person Responsible for Corrective Action: Edward S. Churchill Jr., Chief Operating Officer Corrective Action Plan: Following the 2024 grant year, College for Social Innovation made updates to our internal controls procedures to ensure greater oversight of financial calculation and appropriate segregation of duties. These updates include additional steps for review and approval of drawdown submissions, training for supervisory staff, and procedures for updating controls procedures as our staff grows and changes. These updates were completed as part of our Corrective Action Plan administered through AmeriCorps’ Office of Monitoring and confirmed as resolved in a notice dated 11/25/2025 [Re: Notification of Corrective Action Plan Closed – 23NDFMA002]. In considering the recommendations provided in this report, College for Social Innovation will further amend our internal controls procedures to include an additional layer of review, reconciliation, and approval of staff time and salary calculations related to AmeriCorps grant activities. In addition to the existing process of compilation by the Chief Operating Officer and review and approval by the Chief Executive Officer, staff time and salary calculations will now also be conducted by the Director of People Operations independently. This secondary calculation will be used for review and reconciliation by the Chief Operating Officer and Director of People Operations to ensure alignment and compliance to AmeriCorps and general accounting standards. Anticipated Completion Date: 2/23/26
View Audit 399023
Finding 1208171 (2024-001)
Material Weakness 2024
College for Social Innovation
MA
Subrecipient Monitoring Internal Control / Segregation of Duties
Person Responsible for Corrective Action: Ange Zuniga-Aleman, Manager of Operations Corrective Action Plan: Following the 2024 grant year, College for Social Innovation instituted a system of annual review of the CFSI Accounting Manual including training sessions for key financial staff. Training se...
Person Responsible for Corrective Action: Ange Zuniga-Aleman, Manager of Operations Corrective Action Plan: Following the 2024 grant year, College for Social Innovation instituted a system of annual review of the CFSI Accounting Manual including training sessions for key financial staff. Training sessions were conducted with key financial staff on 11/15/24, and 12/15/25. Review, training, and updates to the CFSI Accounting Manual were conducted as part of a Corrective Action Plan administered through AmeriCorps’ Office of Monitoring and confirmed as resolved in a notice dated 11/25/2025 [Re: Notification of Corrective Action Plan Closed – 23NDFMA002]. In addition to these regular reviews and training, College for Social Innovation has implemented a system of monthly, quarterly, and annual reviews of account balances and transactions. This new system includes monthly reviews with the Chief Operating Officer and Manager of Operations as well as the addition of a summer support intern for annual reviews at fiscal year-end. The first of these monthly reviews were conducted in July of 2025 and remain ongoing. Anticipated Completion Date: 7/1/2025
View Audit 399023
Finding 1207109 (2024-051)
Material Weakness 2024
State of Illinois
IL
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Finding Number: 2024-051 Finding Name: Failure to Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Department on Aging (IDOA) failed to report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrecipients o...
Finding Number: 2024-051 Finding Name: Failure to Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Department on Aging (IDOA) failed to report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrecipients of the Aging Cluster program. Additionally, we noted IDOA did not establish adequate internal controls over FFATA reporting to ensure all subawards were reported as required. Name of Contact Person(s): • Teri McKeon, Deputy Chief Financial Officer / Bureau Chief Business Services - Illinois Department on Aging, Division of Financial Administration • Sarah Harris, Chief Financial Officer - Illinois Department on Aging, Division of Financial Administration Corrective Action(s): The IDOA is revising procedures to account for the new system FFATA information is entered into, updating the tool used to gather the information, and training of new staff to perform this duty. Proposed Completion Date: September 1, 2026
View Audit 398893
Finding 1207104 (2024-050)
Material Weakness 2024
State of Illinois
IL
Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303 § 200.328
Finding Number: 2024-050 Finding Name: Failure to Accurately Prepare Financial Reports for the Aging Cluster Finding Condition(s): The Illinois Department on Aging (IDOA) did not prepare accurate federal financial status reports for the Aging Cluster (Aging) program. We further noted the supervisory...
Finding Number: 2024-050 Finding Name: Failure to Accurately Prepare Financial Reports for the Aging Cluster Finding Condition(s): The Illinois Department on Aging (IDOA) did not prepare accurate federal financial status reports for the Aging Cluster (Aging) program. We further noted the supervisory review procedures performed for this report were not designed to operate at an appropriate level of precision to ensure financial reports are accurately prepared. Additionally, IDOA does not perform analytical procedures to identify potential errors or unusual fluctuations in reported amounts. Name of Contact Person(s): • Teri McKeon, Deputy Chief Financial Officer / Bureau Chief Business Services - Illinois Department on Aging, Division of Financial Administration • Sarah Harris, Chief Financial Officer - Illinois Department on Aging, Division of Financial Administration Corrective Action(s): The IDOA will tighten up the internal controls over its internal spreadsheet that is used to prepare the federal reports, as well as any corrections needed upon review, prior to entering the report into the payment management system. Proposed Completion Date: October 31, 2026
View Audit 398893
Finding 1207099 (2024-049)
Material Weakness 2024
State of Illinois
IL
Subrecipient Monitoring § 200.303 § 200.332 § 200.521
Finding Number: 2024-049 Finding Name: Inadequate Review of Subrecipient Single Audit Reports Finding Condition(s): The Illinois Department on Aging (IDOA) did not adequately document review of single audit reports received from its subrecipients for the Aging Cluster program on a timely basis. Name...
Finding Number: 2024-049 Finding Name: Inadequate Review of Subrecipient Single Audit Reports Finding Condition(s): The Illinois Department on Aging (IDOA) did not adequately document review of single audit reports received from its subrecipients for the Aging Cluster program on a timely basis. Name of Contact Person(s): • Teri McKeon, Deputy Chief Financial Officer / Bureau Chief Business Services - Illinois Department on Aging, Division of Financial Administration • Sarah Harris, Chief Financial Officer - Illinois Department on Aging, Division of Financial Administration Corrective Action(s): The IDOA does not currently issue management decision letters but is working with the Grants Accountability & Transparency Unit to retroactively complete management decision letters once staff is fully hired and trained. As the IDOA brings the management decision letters and reconciliations up to date, it will allow for a determination of whether additional staff for these functions is necessary to maintain compliance. Proposed Completion Date: October 31, 2026
View Audit 398893
Finding 1207093 (2024-047)
Material Weakness 2024
State of Illinois
IL
Reporting Subrecipient Monitoring § 200.303
Finding Number: 2024-047 Finding Name: Failure to Accurately Prepare Financial Reports for the Crime Victim Assistance Program Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not prepare accurate federal financial status reports for the Crime Victim Assistance (...
Finding Number: 2024-047 Finding Name: Failure to Accurately Prepare Financial Reports for the Crime Victim Assistance Program Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not prepare accurate federal financial status reports for the Crime Victim Assistance (CVA) program. Additionally, the auditors noted the supervisory review procedures performed for this report were not designed to operate at an appropriate level of precision to ensure financial reports are accurately prepared. Finally, the auditors determined that ICJIA does not perform analytical procedures to identify potential errors or unusual fluctuations in reported amounts. Name of Contact Person(s): • Rise Maye, Director – Illinois Criminal Justice Information Authority, Federal and State Grants Unit • Shataun Hailey, Program Manager – Illinois Criminal Justice Information Authority, Federal and State Grants Unit Corrective Action(s): The Enterprise Grants Management Information System (EGMIS) is ICJIA’s internal grants management system used to track subrecipient financial data, including recipients’ share match amounts. Currently, the EGMIS’ match report is the only source for the SF-425 reporting of recipients’ share match amounts. ICJIA will implement a standardized review process to ensure match data entered in the EGMIS is accurate and aligns with subrecipient periodic financial reports (PFRs) prior to SF-425 submissions. Proposed Completion Date: March 31, 2026
View Audit 398893
Finding 1207092 (2024-046)
Material Weakness 2024
State of Illinois
IL
Subrecipient Monitoring Reporting § 200.303
Finding Number: 2024-046 Finding Name: Inadequate Controls over the Review of Subaward Information Required to be Reported for FFATA Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) failed to report subaward information required by the Federal Funding Accountability ...
Finding Number: 2024-046 Finding Name: Inadequate Controls over the Review of Subaward Information Required to be Reported for 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): • Rise Maye, Director – Illinois Criminal Justice Information Authority, Federal and State Grants Unit • Shataun Hailey, Program Manager – Illinois Criminal Justice Information Authority, Federal and State Grants Unit • Jude Lemrow, Administrative Assistant I - Illinois Criminal Justice Information Authority, Federal and State Grants Unit Corrective Action(s): ICJIA developed a new internal procedure that assisted agency personnel in identifying awards and amendments subject to FFATA reporting requirements and how to report required subaward information in accordance with FFATA. That procedure has since been updated to reflect current reporting and quality control practices and to include a supervisory review process prior to submission. The procedure was provided to all staff responsible for managing federal award funds and training was conducted. Proposed Completion Date: January 16, 2025 – Completed
View Audit 398893
Finding 1207091 (2024-045)
Material Weakness 2024
State of Illinois
IL
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.303
Finding Number: 2024-045 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: 2024-045 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): • Rise Maye, Director – Illinois Criminal Justice Information Authority, Federal and State Grants Unit • Shataun Hailey, Program Manager – Illinois Criminal Justice Information Authority, Federal and State Grants Unit Corrective Action(s): ICJIA revised its policies and procedures to incorporate expanded controls over the review of site visit reporting and grantee communications. Additionally, ICJIA developed and provided training to staff on the updated processes. ICJIA has updated and formalized procedures related to the communication of subrecipient monitoring results, and these procedures are currently in effect. Proposed Completion Date: October 31, 2024 – Completed
View Audit 398893
Finding 1207090 (2024-044)
Material Weakness 2024
State of Illinois
IL
Subrecipient Monitoring § 200.303 § 200.332
Finding Number: 2024-044 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: 2024-044 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 • Karen Crawford, Chief Grantee Auditor - Illinois Criminal Justice Information Authority, Office of Fiscal Management Corrective Action(s): ICJIA will include the additional factors outside the formal policy that may also need to be considered to ensure the process is comprehensive, practical, and fully aligned with program requirements. These considerations will be incorporated into the annual risk assessment documentation to strengthen consistency and oversight going forward. Proposed Completion Date: December 31, 2026
View Audit 398893
Finding 1207089 (2024-043)
Material Weakness 2024
State of Illinois
IL
Subrecipient Monitoring § 200.303 § 200.332 § 200.521
Finding Number: 2024-043 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: 2024-043 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): ICJIA is in the process of hiring a full-time staff person 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: July 1, 2026
View Audit 398893
Finding 1207088 (2024-042)
Material Weakness 2024
State of Illinois
IL
Subrecipient Monitoring § 200.303 § 200.332
Finding Number: 2024-042 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: 2024-042 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 2024. Name of Contact Person(s): • Aaron O’Brien, Director – Illinois Criminal Justice Information Authority, Federal and State Grants Unit • Shataun Hailey, Program Manager – Illinois Criminal Justice Information Authority, Federal and State Grants Unit Corrective Action(s): In fiscal year 2025, ICJIA implemented updated subrecipient monitoring procedures and documentation requirements, which are currently in effect. Within the updated procedures, ICJIA enhanced internal tracking mechanisms and established clear timelines for the completion of monitoring reports and follow up to support timely and consistent subrecipient oversight. Additionally, ICJIA provided site visit training to grant staff to strengthen understanding and consistent application of the updated policies and procedures. Proposed Completion Date: June 30, 2025 – Completed
View Audit 398893
Finding 1207087 (2024-041)
Material Weakness 2024
State of Illinois
IL
Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.332
Finding Number: 2024-041 Finding Name: Failure to Communicate Award Information to Subrecipients Finding Condition(s): The Illinois Department of Transportation (IDOT) did not follow its established policies and procedures for monitoring subrecipients of the Highway Planning and Construction program...
Finding Number: 2024-041 Finding Name: Failure to Communicate Award Information to Subrecipients Finding Condition(s): The Illinois Department of Transportation (IDOT) did not follow its established policies and procedures for monitoring subrecipients of the Highway Planning and Construction program. Specifically, the auditors noted several subrecipient agreements that had missing required information. Name of Contact Person(s): • Teresa Cline, Agreement Analyst - Illinois Department of Transportation, Bureau of Local Roads and Streets (BLRS) • Melanie Turner, Grants Administration Section Manager - Illinois Department of Transportation, Bureau of Business Services (BoBS) • Aubrey Schuckman, Grants Unit Chief (Unit B) - Illinois Department of Transportation, Bureau of Business Services (BoBS) • Carissa Calloway, Grants Unit Chief (Unit A) - Illinois Department of Transportation, Bureau of Business Services (BoBS) Corrective Action(s): The required award information was incorporated into our standard agreement forms several years ago, and therefore, should be included in all agreements moving forward. The Office of Planning & Programming (OPP) agreement template has been in existence with the required fields since 2017 and the BLRS agreement template was updated in July 2021. Both agreement templates include all the required fields. To address the finding, IDOT has a process in place where a supervisor will review all draft agreements before they are finalized or sent to Office of Chief Counsel (OCC) for review. This should ensure that any missing or incorrect information is caught during the supervisor review process. Proposed Completion Date: March 31, 2026
View Audit 398893
Finding 1207085 (2024-040)
Material Weakness 2024
State of Illinois
IL
Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303
Finding Number: 2024-040 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. Additionally, the auditors noted the s...
Finding Number: 2024-040 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. Additionally, the auditors noted the supervisory review procedures performed for this report were not at an appropriate level of precision to identify the errors identified in our testing. Finally, the auditors concluded that IDOT does not perform analytical procedures to identify potential errors or unusual fluctuations in reported amounts. Name of Contact Person(s): Joe Segobiano, Bureau Chief of Administrative Services – Illinois Department of Transportation, Division of Aeronautics Corrective Action(s): IDOT Aeronautics has developed requirements for and has published a request for proposal for a new Airport Project Management Systems (APMS). The replacement APMS will have an automated Federal Reporting Tool. One of the main requirements for the APMS replacement system is a real-time automated Federal Reporting Tool. Proposed Completion Date: July 1, 2026
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Finding 1207083 (2024-039)
Material Weakness 2024
State of Illinois
IL
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Finding Number: 2024-039 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: 2024-039 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): Joe Segobiano, Bureau Chief of Administrative Services – Illinois Department of Transportation, Division of Aeronautics Corrective Action(s): IDOT has assigned two employees to capture the necessary data and create the appropriate FFATA reporting documentation for the short term. A long-term solution for IDOT Aeronautics is to replace the existing Airport Project Management System (APMS) with a new system that will provide ongoing/real-time FFATA reporting. Proposed Completion Date: July 1, 2026
View Audit 398893
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