Corrective Action Plans

Finding 11419 (2022-008)

Material Weakness 2022

CA

Subrecipient Monitoring § 200.303

Corrective Action: Management will enhance and enforce existing policies and procedures over monitoring of rental reasonableness in compliance with HUD-determined fair market rent requirements. Management has initiated a comprehensive overhaul of our tenant records, driven by our commitment to preci...

Corrective Action: Management will enhance and enforce existing policies and procedures over monitoring of rental reasonableness in compliance with HUD-determined fair market rent requirements. Management has initiated a comprehensive overhaul of our tenant records, driven by our commitment to precision and compliance. Here are the key aspects of our improvement plan: Tenant File Review: Accounting Asset Management has embarked on a thorough review of all tenant files, a task executed in partnership with our Property Management Company. The oversight and coordination of this effort are provided by Father Joe's Asset Management Team, ensuring a rigorous examination of our tenant records. Internal Audit: To guarantee completeness and accuracy, Management is taking the additional step of having Accounting review 20% of tenant files prior to the 2023 audit. Enhanced Procedures and Processes: Concurrently, enhanced procedures and processes are being developed to have additional oversight by property case managers and asset management team. These procedures are designed to guarantee the accuracy and compliance of tenant rent charges within our accounting general ledgers. This multifaceted approach underscores Management’s unwavering commitment to financial accuracy, compliance, and transparency. By meticulously reviewing tenant records and implementing enhanced processes, we aim to fortify our financial management practices and deliver more precise reporting in the future. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: December 2023/March 2024

View Audit 15308

Finding 11385 (2022-004)

Material Weakness 2022

St. Vincent De Paul Village, Inc.

CA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

Corrective Action: Management is in the process of updating its written procedures to ensure that allowable costs and cost principles comply with 2 CFR 200.403. This includes Grants Accounting implementing a manual process that empowers program employees to submit and approve Time & Allocation Excel...

Corrective Action: Management is in the process of updating its written procedures to ensure that allowable costs and cost principles comply with 2 CFR 200.403. This includes Grants Accounting implementing a manual process that empowers program employees to submit and approve Time & Allocation Excel Sheets. These sheets include attestations certifying actual labor costs on a monthly basis. This information is then taken to inputted by the grants accounting team into the Request for Reimbursement (RFR). This measure ensures that labor costs are accurately reflected and compliant with regulatory requirements. In addition, Management will implement policies and procedures regarding regular review of allocations for workers compensation and other similar expenses to ensure accuracy. Finally, Management is committed to optimizing the efficiency and accuracy of its Time & Allocation to Grants by leveraging its Payroll Software Technology to strengthening its accounting process and internal controls. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: April 2024.

View Audit 15308 Questioned Costs: $1

Finding 11293 (2022-006)

Material Weakness 2022

Practical Farmers of Iowa

IA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Recommendation: We recommend the Organization implement documented reviews for all reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Practical Famers of Iowa has hired a new Grants Finan...

Recommendation: We recommend the Organization implement documented reviews for all reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Practical Famers of Iowa has hired a new Grants Finance Manager in August 2023. This was a new hire and new position within PFI. With the ability of the new accounting software to build budgets, apply expenses and deposits to specific grants and monitor reporting it required a Grants Finance Manager to assist with monitoring of this information. With the additional hire of the Grants Finance Manager, proper approval processes throughout all expenditures and deposits, it allows for accurate filing to be consistent from the start. Each grant has a grant owner, Heather Brown, Grants Finance Manager, builds the approved budget that was previously approved by Executive Staff, Sally Worley, Alisha Bowers, Kasey Bunce, Sarah Carlson and Christine Zrostlik. Name(s) of the contact person(s) responsible for corrective action: Sally Worley, Executive Director, Kasey Bunce, Finance Director, Chastity Schonhorst Finance Coordinator, Alisha Bower, Senior Operations Director, Sarah Carlson, Senior Program & Member Engagement Director, and Christine Zrostlik, Marketing & Communications Director. Planned completion date for corrective action plan: This has already been implemented as of August, 2023.

View Audit 15127

Finding 11292 (2022-005)

Significant Deficiency 2022

Practical Farmers of Iowa

IA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Recommendation: We recommend the Organization review their policies and procedures to ensure reimbursement requests are properly supported before submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Practical Famers of Iowa has hired a new Gran...

Recommendation: We recommend the Organization review their policies and procedures to ensure reimbursement requests are properly supported before submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Practical Famers of Iowa has hired a new Grants Finance Manager in August 2023. This was a new hire and new position within PFI. With the ability of the new accounting software to build budgets, apply expenses and deposits to specific grants and monitor reporting it required a Grants Finance Manager to assist with monitoring of this information. With the additional hire of the Grants Finance Manager, proper approval processes throughout all expenditures and deposits, it allows for accurate filing to be consistent from the start. Each grant has a grant owner, Heather Brown, Grants Finance Manager, builds the approved budget that was previously approved by Executive Staff, Sally Worley, Alisha Bowers, Kasey Bunce, Sarah Carlson and Christine Zrostlik. Name(s) of the contact person(s) responsible for corrective action: Sally Worley, Executive Director, Kasey Bunce, Finance Director, Chastity Schonhorst Finance Coordinator, Alisha Bower, Senior Operations Director, Sarah Carlson, Senior Program & Member Engagement Director, and Christine Zrostlik, Marketing & Communications Director. Planned completion date for corrective action plan: This has already been implemented as of March, 2023.

View Audit 15127 Questioned Costs: $1

Finding 11291 (2022-004)

Material Weakness 2022

Practical Farmers of Iowa

IA

Questioned Costs Cash Management Period of Performance § 200.303

Recommendation: We recommend the Organization implement a process to evaluate if expenses are eligible for reimbursement during the grant period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As mentioned above w...

Recommendation: We recommend the Organization implement a process to evaluate if expenses are eligible for reimbursement during the grant period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As mentioned above with the implementation of our new accounting software in March 2023, it allows for expenses and payments to be allocated to each grant as intended and drawn down specifically to that grant. In doing this, it allows for constant and consistent tracking for live to date tracking and allows for revenue and expenses to be reviewed and reported at any point in time. In allowing for constant tracking of this information it allows us to send out monthly and/or quarterly invoices for reimbursement from our grantors. Name(s) of the contact person(s) responsible for corrective action: Sally Worley, Executive Director, Kasey Bunce, Finance Director, Chastity Schonhorst Finance Coordinator, Alisha Bower, Senior Operations Director, Sarah Carlson, Senior Program & Member Engagement Director, and Christine Zrostlik, Marketing & Communications Director. Planned completion date for corrective action plan: This has already been implemented as of March, 2023.

View Audit 15127 Questioned Costs: $1

Finding 10902 (2022-002)

Material Weakness 2022

Telfair County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.313 § 200.403 § 200.415

FA 2022-002 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: ...

FA 2022-002 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Awars Numbers: S425D210012 (Year: 2021), S425U2120012 (Year: 2021) Questioner Costs: $193,631 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: Although the School District does not agree with this finding, management will continue to ensure federal fund program guidelines and Board-approved policies and procedures are followed. Estimated Completion Date: Ongoing Contact Person: Kyla M. Milton, Finance Director Telephone: 229-868-5661 Email: kmilton@telfairschools.org

View Audit 14693 Questioned Costs: $1

Finding 10901 (2022-001)

Material Weakness 2022

Telfair County Board of Education

GA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Federal Communications Commissio...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Pass-Through Entity: Direct Assistance Listing Number and Title: COVID-19 - 32.009 - Emergency Connectivity Fund Program Questioner Costs: $314,640 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Emergency Connectivity Fund program. Corrective Action Plans: Management will continue to ensure federal fund program guidelines and Board-approved policies and procedures are followed. Estimated Completion Date: Ongoing Contact Person: Kyla M. Milton, Finance Director Telephone: 229-868-5661 Email: kmilton@telfairschools.org

View Audit 14693 Questioned Costs: $1

Finding 10600 (2022-019)

Material Weakness 2022

Langston University

OK

Procurement, Suspension & Debarment Eligibility Material Weakness § 200.303

COVID-19 Educational Stabilization Fund: HEERF Institutional Portion – Assistance Listing No. 84.425F Recommendation: We recommend the University review internal control reports and implement review controls for work performed by third party servicers. Action taken in response to finding: The Univer...

COVID-19 Educational Stabilization Fund: HEERF Institutional Portion – Assistance Listing No. 84.425F Recommendation: We recommend the University review internal control reports and implement review controls for work performed by third party servicers. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. The University is utilizing Visual Compliance to assess all vendors for suspension and debarment but will obtain and document the review of the SOC 2 report for Visual Compliance annually. Name(s) of the contact person(s) responsible for corrective action: Scott Schlotthauer, Chief Procurement Officer at Oklahoma State University. Planned completion date for corrective action plan: December 2023

View Audit 14277

Finding 10599 (2022-011)

Significant Deficiency 2022

Langston University

OK

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

U.S. Department of Education 2022-011 COVID-19 Educational Stabilization Fund: HEERF Student Portion – Assistance Listing No. 84.425E HEERF Institutional Portion – Assistance Listing No. 84.425F Recommendation: We recommend the University implement procedures to ensure the information reported on th...

U.S. Department of Education 2022-011 COVID-19 Educational Stabilization Fund: HEERF Student Portion – Assistance Listing No. 84.425E HEERF Institutional Portion – Assistance Listing No. 84.425F Recommendation: We recommend the University implement procedures to ensure the information reported on the annual reports are complete and accurate. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. The University, if allowed by the U.S. Department of Education, will correct a previous entry in the HEERF prior year annual reporting. The University will obtain and retain support for all required disclosures at the time of reporting to verify accuracy and will document this review. Disclosure reports will be reviewed by someone independent of the preparer before they are filed, and the reviewer will reconcile the reports to supporting documentation to ensure accuracy and completeness. Name(s) of the contact person(s) responsible for corrective action: Robert Dixon, Director of Grants and Contracts Financial Administration at Oklahoma State University. Planned completion date for corrective action plan: January 2024

View Audit 14277

Finding 10563 (2022-018)

Material Weakness 2022

Langston University

OK

Student Financial Aid Eligibility Material Weakness § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University review internal control reports and implement review controls for work performed by third party servicers. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. The University is already utilizing Visual Compliance to assess all vendors for suspension and debarment but will obtain and document the review of the SOC 2 report for Visual Compliance annually. Name(s) of the contact person(s) responsible for corrective action: Scott Schlotthauer, Chief Procurement Officer at Oklahoma State University. Planned completion date for corrective action plan: December 2023

View Audit 14277

Finding 10562 (2022-017)

Significant Deficiency 2022

Langston University

OK

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University implement procedures to ensure that the risk assessment used to determine compliance with the Gramm-Leach-Bliley act is properly reviewed. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. The University is creating a GLBA management program to govern security of GLBA data and ensure compliance with associated requirements. Name(s) of the contact person(s) responsible for corrective action: Heath Hodges, A&M CIO. Planned completion date for corrective action plan: March 2024

View Audit 14277

Finding 10561 (2022-016)

Material Weakness 2022

Langston University

OK

Student Financial Aid Material Weakness Reporting § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the student financial aid department review its current procedures for evaluating students that did not receive a passing grade in a term to ensure enrollment status changes are determined timely and accurately. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. Procedures are being updated to ensure enrollment changes for students who did not receive a passing grade in a term will have their enrollment status changes reported timely and accurately. Name(s) of the contact person(s) responsible for corrective action: Sheila McGill Executive Director, Financial Aid & Scholarships, Langston University. Planned completion date for corrective action plan: January 2024

View Audit 14277

Finding 10560 (2022-015)

Material Weakness 2022

Langston University

OK

Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University review its current procedures for Title IV funds and implement additional procedures to ensure refunds are returned timely. We also recommend the University implement formal review procedures to document the Return of Title IV calculations are being performed to minimize the likelihood that errors may go undetected and not be corrected in a timely manner. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. Procedures for review and return of Title IV funds are being updated to ensure refunds are returned in a timely manner. Return of Title IV calculations are being documented and reviewed by a party independent of the preparer to minimize the likelihood that errors go undetected and/or not be corrected in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Sheila McGill Executive Director, Financial Aid & Scholarships, Langston University. Planned completion date for corrective action plan: January 2024

View Audit 14277

Finding 10559 (2022-014)

Significant Deficiency 2022

Langston University

OK

Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend that the student financial aid department work to ensure disbursements are reported to COD within 15 days of the disbursement date and that disbursements date reported in COD matches the disbursement date to the student. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. Updated procedures are in place to ensure disbursements are reported to COD in a timely manner in accordance with Federal guidelines. Name(s) of the contact person(s) responsible for corrective action: Sheila McGill Executive Director, Financial Aid & Scholarships, Langston University. Planned completion date for corrective action plan: January 2024

View Audit 14277

Finding 10558 (2022-013)

Material Weakness 2022

Langston University

OK

Matching / Level of Effort / Earmarking Eligibility Material Weakness § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all of the required elements outlined in the FSA handbook. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. Loan disbursement procedures and processes are being updated to ensure notifications are sent as outlined in the FSA Handbook. The University will develop policies and procedures to ensure compliance with the FSA Handbook. Name(s) of the contact person(s) responsible for corrective action: Sheila McGill Executive Director, Financial Aid & Scholarships, Langston University. Planned completion date for corrective action plan: January 2024

View Audit 14277

Finding 10557 (2022-012)

Material Weakness 2022

Langston University

OK

Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely and accurately. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. The University will update its NSLDS reporting processes to ensure needed submissions are reported timely and accurately. Name(s) of the contact person(s) responsible for corrective action: Chris Kuwitzky, Vice President for Fiscal and Administrative Affairs, Langston University. Planned completion date for corrective action plan: March 2024

View Audit 14277

Finding 9872 (2022-034)

Significant Deficiency 2022

State of Illinois

IL

Subrecipient Monitoring Reporting § 200.303 § 200.332 § 200.521

The DCEO filled the position responsible for issuing MDLs in June 2023.

View Audit 13503

Finding 9869 (2022-033)

Material Weakness 2022

State of Illinois

IL

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.502 § 200.510

The IDOC plans to correct and record appropriate expenses in the FY23 SEFA. When preparing documentation for future SEFA reporting, the IDOC will endeavor to use the appropriate dates that fall within the proper guidelines for reporting.

View Audit 13503 Questioned Costs: $1

Finding 9864 (2022-032)

Material Weakness 2022

State of Illinois

IL

Questioned Costs Matching / Level of Effort / Earmarking Reporting § 200.303

The IDoA will prepare the SF-425s internally, have a CPA firm review the reports, and submitted the reports through the payment management system. The SF-425 supplemental form has been completed, although after the audit was complete.

View Audit 13503 Questioned Costs: $1

Finding 9859 (2022-031)

Material Weakness 2022

State of Illinois

IL

Subrecipient Monitoring Reporting § 200.303 § 200.332 § 200.521

Aging will hire and train staff; this is already in process.

View Audit 13503

Finding 9854 (2022-030)

Material Weakness 2022

State of Illinois

IL

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

The IDoA will develop and implement procedures to ensure compliance and will have continuity should staff turnover occur.

View Audit 13503

Finding 9852 (2022-029)

Material Weakness 2022

State of Illinois

IL

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

IDOT’s Aeronautics Administrative Services Manager had a process in place; however, due to a loss of key staff, the reporting was not done. Aeronautics is trying to gain clearer guidance from FAA regarding what needs to be included in the FFATA reporting (i.e. only State Block Grants or including fu...

IDOT’s Aeronautics Administrative Services Manager had a process in place; however, due to a loss of key staff, the reporting was not done. Aeronautics is trying to gain clearer guidance from FAA regarding what needs to be included in the FFATA reporting (i.e. only State Block Grants or including funds granted to Primary Airports or Non-Primary Airports, which are being channeled through States due to state statutory provisions (so-called channeling)). IDOT is also working on the following items: 1. Gaining secure access into https://www.fsrs.gov/ a. Document and establish procedure of how access was accomplished. 2. Establishing procedures following award of all grants/contracts (primary airports and non-primary airports) greater than $30,000. Procedures will dictate that staff must enter necessary information into fsrs.gov upon award. 3. Communicating/documenting direction as appropriate.

View Audit 13503

Finding 9846 (2022-028)

Significant Deficiency 2022

State of Illinois

IL

Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

The IDES will implement an internal process, which will include a supervisory review.

View Audit 13503

Finding 9840 (2022-027)

Material Weakness 2022

State of Illinois

IL

Internal Control / Segregation of Duties Eligibility Matching / Level of Effort / Earmarking § 200.303

The third-party service provider has provided SOC1 reports that appear to have resolved the internal controls. The service provider will continue to provide SOC 1 reports through Fiscal Year 2024. The IDES will review to ensure that appropriate controls remain in place.

View Audit 13503

Finding 9834 (2022-026)

Material Weakness 2022

State of Illinois

IL

Questioned Costs Matching / Level of Effort / Earmarking § 200.303

The IDES will assign additional resources to review the ETA 9130 reports before submission to the U.S. Department of Labor.

View Audit 13503 Questioned Costs: $1

Corrective Action Plans

Filters