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Active filters: § 200.303
Finding 1162105 (2025-001)
Material Weakness 2025
Lake Forest College
IL
Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.319 § 200.320 § 200.327
Finding 2025-001: Procurement Finding: The College's procurement policy does not reflect all applicable state and local laws and federal regulations. For two out of three (67%) small purchase procurements, there was not sufficient evidence to support that documentation of the noncompetitive procurem...
Finding 2025-001: Procurement Finding: The College's procurement policy does not reflect all applicable state and local laws and federal regulations. For two out of three (67%) small purchase procurements, there was not sufficient evidence to support that documentation of the noncompetitive procurement method selected was provided at the time of purchase. Cause: The College does not have a procurement policy that follows the procurement standards set out at 2 CFR sections 200.318 through 200.327. Corrective Actions Taken or Planned: The Business Office will review all applicable state and local laws and federal regulations and enhance the College’s procurement policy. As part of the review and enhancement, the policy on the website will be updated, and additional training will be held with PI’s currently with grants and those receiving grants in the future. A more robust procurement process will be implemented which will involve multiple departments. By October 31, 2025, the Business Office will communicate with all current PI’s an interim policy including the need for competitive bids, vendor screening, and more detailed descriptions. Contact Person Responsible: Doug MacKay, Controller Lake Forest College Completion Date: January 31, 2026
View Audit 371906
Finding 1161679 (2025-003)
Material Weakness 2025
Village of Farwell
MI
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.327 § 200.331
2025-003 – Lack of Written Findings and Questioned Costs. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and drafts of formal written policies covering the above items that address all of the area required by the Uniform Guidance have b...
2025-003 – Lack of Written Findings and Questioned Costs. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and drafts of formal written policies covering the above items that address all of the area required by the Uniform Guidance have been developed, these policies have not yet been formally approved and adopted by the Village. As a result of this condition, the Village did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation. We recommend that the Village review and approve the draft policies as soon as practical, but no later than the end of fiscal year 2026. Corrective Action. The Village has prepared a policies and procedures manual for the federal grant programs, which will be approved by the Village Council before the end of fiscal year 2026. Responsible Person. Ross Wilson, Village Clerk/Treasurer. Anticipated Completion Date: February 2026.
View Audit 371608
Finding 1161269 (2025-001)
Material Weakness 2025
MacAlester College
MN
Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303
Student Financial Assistance Cluster – CFDA No. 84.063, 84.268 Recommendation: We recommend the College review its procedures to ensure controls are in place to ensure to catch any inconsistencies that occur during the year. Explanation of disagreement with audit finding: No disagreement with the au...
Student Financial Assistance Cluster – CFDA No. 84.063, 84.268 Recommendation: We recommend the College review its procedures to ensure controls are in place to ensure to catch any inconsistencies that occur during the year. Explanation of disagreement with audit finding: No disagreement with the audit finding. Action taken in response to finding: The Financial Aid Office will maintain documentation of monthly communication between the External Programs Manager, the Financial Aid Director and the Director of Accounting, related to the monthly reconciliation of Federal Direct Loans, Federal Pell Grant. Federal SEOG and Federal Work Study programs. Name of the contact person responsible for corrective action: Jenae Schmidt, Director of Financial Aid Planned completion date for corrective action plan: September 30, 2025
View Audit 371195
Finding 1155654 (2025-005)
Material Weakness 2025
Charter Township of Redford
MI
Matching / Level of Effort / Earmarking Cash Management Material Weakness § 200.303
Finding Number: 2025-005 Condition: The Township did not have the appropriate controls in place to ensure reports and reimbursement requests that were required to be submitted under the grant were complete and accurate as well as ensuring the matching requirement was properly reviewed. Planned Corre...
Finding Number: 2025-005 Condition: The Township did not have the appropriate controls in place to ensure reports and reimbursement requests that were required to be submitted under the grant were complete and accurate as well as ensuring the matching requirement was properly reviewed. Planned Corrective Action: The Township will update the Grant Policy to include a requirement for dual review on all grant reporting. Contact person responsible for corrective action: Finance Director Anticipated Completion Date: 3/31/2026
View Audit 367921
Finding 576145 (2025-003)
Significant Deficiency 2025
Community Action of Southern Indiana
IN
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303
The Agency acknowledges this error and agrees with the recommendations. The Agency provides the additional context that it has been determined that where incorrect drawdowns were made - they were underdrawn, not overdrawn. No drawdowns were determined to include anything beyond known, justifiable, a...
The Agency acknowledges this error and agrees with the recommendations. The Agency provides the additional context that it has been determined that where incorrect drawdowns were made - they were underdrawn, not overdrawn. No drawdowns were determined to include anything beyond known, justifiable, and allowable expenses. Previous T &TA support from the Office of Head Start and monitoring reviews from other fiscal agencies had not previously revealed this concern and recommendations were made to carry out drawdowns in this manner. The Finance department is actively working with the new recommendation from the auditors to use the accounting system (MIP) and to implement a new payroll and reconciliation procedure which will prevent future errors.
View Audit 366061
Finding 572208 (2025-003)
Significant Deficiency 2025
Young Women's Christian Association of Rochester and Monroe County
NY
Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.327
Management will update written procurement policy that conforms with the Uniform Guidance and implement procedures and control processes to retain documentation supporting compliance with major federal program compliance requirements regarding suspension and debarment. Our HUD program currently chec...
Management will update written procurement policy that conforms with the Uniform Guidance and implement procedures and control processes to retain documentation supporting compliance with major federal program compliance requirements regarding suspension and debarment. Our HUD program currently checks certificates of occupancy through the City of Rochester and Towns to ensure that the properties do not have violations. Moving forward, we will also check new landlords and or contractors through the central contractor registry to be following federal requirements regarding suspension and debarment.
View Audit 363333
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 1207094 (2024-048)
Material Weakness 2024
State of Illinois
IL
Cash Management Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2024-048 Finding Name: Inadequate Review of Cash Draw Calculations Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not adequately document its review of cash draw calculations for the Crime Victim Assistance (CVA) program. Name of Contact Person(...
Finding Number: 2024-048 Finding Name: Inadequate Review of Cash Draw Calculations Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not adequately document its review of cash draw calculations for 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 • Precious Taylor, Accounting Supervisor – Illinois Criminal Justice Information Authority, Office of Fiscal Management Corrective Action(s): ICJIA re-implemented reviews and approvals of its cash draw calculations in fiscal year 2025. Proposed Completion Date: October 22, 2024 – Completed
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
View Audit 398893
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
Finding 1207081 (2024-038)
Material Weakness 2024
State of Illinois
IL
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
Finding Number: 2024-038 Finding Name: Failure to Follow Established Control Procedures for Approving Certified Payrolls for the Airport Improvement Program, COVID-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs (AIP) Finding Condition(s): The Illinois Department of Transpo...
Finding Number: 2024-038 Finding Name: Failure to Follow Established Control Procedures for Approving Certified Payrolls for the Airport Improvement Program, COVID-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs (AIP) Finding Condition(s): The Illinois Department of Transportation (IDOT) did not document approval of certified payrolls in accordance with its established internal control procedures for the Airport Improvement Program (AIP) program. Name of Contact Person(s): Joe Segobiano, Bureau Chief of Administrative Services – Illinois Department of Transportation, Division of Aeronautics Corrective Action(s): IDOT’s Construction Section within the Bureau of Airport Engineering of the Division of Aeronautics will verify that payrolls are attached to pay estimates and that they are signed and dated by the resident engineer prior to submittal to the Bureau of Administrative Services at the Division for ultimate financial review/fulfillment. Proposed Completion Date: June 30, 2026
View Audit 398893
Finding 1207079 (2024-037)
Material Weakness 2024
State of Illinois
IL
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
Finding Number: 2024-037 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: 2024-037 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 the United States Department of Health and Human Services (DSDHHS) 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): • Lisa Clement, Audit Liaison – Illinois Department of Commerce and Economic Opportunity, Office of Accountability • Jared Ebel, Chief Accountability Officer – Illinois Department of Commerce and Economic Opportunity, Office of Accountability • Ben Moore, Fiscal Operations Manager – Illinois Department of Commerce and Economic Opportunity, Office of Community Assistance • David Wortman, Deputy Director - 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. Additionally, the OCA receives the obligated amounts to be included in LIHEAP quarterly reports from the DCEO’s Office of Financial Management (OFM) to help ensure accuracy and consistency of reported costs with data contained in the DCEO’s accounting system. Proposed Completion Date: February 25, 2025 – Completed
View Audit 398893
Finding 1207078 (2024-036)
Material Weakness 2024
State of Illinois
IL
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Finding Number: 2024-036 Finding Name: Failure to Maintain Updated Procedures to File Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) failed to maintain updated procedures which resulted in filing inaccurate Federal Fun...
Finding Number: 2024-036 Finding Name: Failure to Maintain Updated Procedures to File Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) failed to maintain updated procedures which resulted in filing inaccurate Federal Funding Accountability and Transparency Act (FFATA) reports. Name of Contact Person(s): • Lisa Clement, Audit Liaison – Illinois Department of Commerce and Economic Opportunity, Office of Accountability • Jared Ebel, Chief Accountability Officer – Illinois Department of Commerce and Economic Opportunity, Office of Accountability • Phil Keshen, Deputy Director – Illinois Department of Commerce and Economic Opportunity, Office of Financial Management Corrective Action(s): The DCEO’s Office of Financial Management (OFM) will update the FFATA reporting procedures so reports are filed based on the award dates and to reflect that if grants’ values are equal or exceed $30,000 and are modified by any amount, they must be reported on again. Proposed Completion Date: April 30, 2025 - Completed
View Audit 398893
Finding 1207074 (2024-035)
Material Weakness 2024
State of Illinois
IL
Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2024-035 Finding Name: Failure to Perform Cash Draws in Accordance with the Treasury-State Agreement Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not perform its cash draws in accordance with the funding technique prescribed in the Tre...
Finding Number: 2024-035 Finding Name: Failure to Perform Cash Draws in Accordance with the Treasury-State Agreement Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not perform its cash draws in accordance with the funding technique prescribed in the Treasury-State Agreement (TSA). Additionally, the auditors noted that internal controls have not been established to ensure cash draws are calculated and recertified in accordance with Treasury regulations and the funding technique prescribed by the Treasury-State agreement. Name of Contact Person(s): • Lisa Clement, Audit Liaison – Illinois Department of Commerce and Economic Opportunity, Office of Accountability • Jared Ebel, Chief Accountability Officer – Illinois Department of Commerce and Economic Opportunity, Office of Accountability • Phil Keshen, Deputy Director – Illinois Department of Commerce and Economic Opportunity, Office of Financial Management Corrective Action(s): The DCEO’s Office of Financial Management (OFM) has requested that the Governor’s Office of Management & Budget (GOMB) change the funding technique for the Low-Income Home Energy Assistance Program within the Treasury-State Agreement to Pre-Issuance. This corrective action was implemented during State fiscal year 2025. Proposed Completion Date: July 1, 2025 – Completed
View Audit 398893
Finding 1207073 (2024-034)
Material Weakness 2024
State of Illinois
IL
Cash Management Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2024-034 Finding Name: Failure to Re-certify to the Accuracy of the Clearance Pattern Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not properly review or re-certify the accuracy of the clearance pattern specified in the Treasury-State ...
Finding Number: 2024-034 Finding Name: Failure to Re-certify to the Accuracy of the Clearance Pattern Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not properly review or re-certify the accuracy of the clearance pattern specified in the Treasury-State Agreement related to cash draws for the Low-Income Home Energy Assistance Program (LIHEAP). Name of Contact Person(s): • Lisa Clement, Audit Liaison – Illinois Department of Commerce and Economic Opportunity, Office of Accountability • Jared Ebel, Chief Accountability Officer – Illinois Department of Commerce and Economic Opportunity, Office of Accountability • Phil Keshen, Deputy Director – Illinois Department of Commerce and Economic Opportunity, Office of Financial Management Corrective Action(s): The DCEO’s Office of Financial Management (OFM) has requested that the Governor’s Office of Management & Budget (GOMB) change the funding technique for the Low-Income Home Energy Assistance Program within the Treasury-State Agreement to Pre-Issuance. This corrective action was implemented during State fiscal year 2025. Proposed Completion Date: July 1, 2025 - Completed
View Audit 398893
Finding 1207072 (2024-033)
Material Weakness 2024
State of Illinois
IL
Reporting § 200.303 § 200.502 § 200.510
Finding Number: 2024-033 Finding Name: Inaccurate Reporting of Federal Expenditures Finding Condition(s): The Illinois Department of Employment Security (IDES) did not accurately report federal expenditures under the Unemployment Insurance (UI) program. Additionally, the auditors noted IDES’ control...
Finding Number: 2024-033 Finding Name: Inaccurate Reporting of Federal Expenditures Finding Condition(s): The Illinois Department of Employment Security (IDES) did not accurately report federal expenditures under the Unemployment Insurance (UI) program. Additionally, the auditors noted IDES’ controls over reporting federal expenditures were not designed at a sufficient level of precision to ensure complete and accurate reporting in a timely manner. Name of Contact Person(s): Kelly McGrath, Manager of Accounting and Reporting – Illinois Department of Employment Security, Accounting Services Division Corrective Action(s): This was a one-time event, which resulted in a finding in two fiscal years, resulting from the return of unused funds on debit cards held by a bank. As of December 2021, the bank was no longer IDES’ debit card provider. The bank asked to return the unused funds and the United States Department of Labor (DOL) agreed we could. If this was to happen again, the IDES will now know how to record it properly. No further action is needed at this time. Proposed Completion Date: February 28, 2026 – Completed
View Audit 398893
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