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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
Finding 1207070 (2024-032)
Material Weakness 2024
State of Illinois
IL
Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2024-032 Finding Name: Inadequate Process for Preparing ETA 2208A Special Report Finding Condition(s): The Illinois Department of Employment Security (IDES) does not have an adequate process in place to ensure the ETA 2208A special reports prepared for the Unemployment Insurance (UI)...
Finding Number: 2024-032 Finding Name: Inadequate Process for Preparing ETA 2208A Special Report Finding Condition(s): The Illinois Department of Employment Security (IDES) does not have an adequate process in place to ensure the ETA 2208A special reports prepared for the Unemployment Insurance (UI) program are complete and accurate. Name of Contact Person(s): Linette Hughes, Budget Director – Illinois Department of Employment Security, Office of the Budget Corrective Action(s): The IDES hired additional budget staff to aid in compiling and checking the reports to ensure complete and accurate reporting. Additionally, the IDES created and approved written procedures for the completion of the reports, including a second-level review of reports prior to submission. Finally, the IDES implemented procedures for the preparation, the review, and the approval of the reports. Proposed Completion Date: April 30, 2025 - Completed
View Audit 398893
Finding 1207068 (2024-031)
Material Weakness 2024
State of Illinois
IL
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2024-031 Finding Name: Inadequate Process for Preparing ETA 9130 Financial Reports Finding Condition(s): The Illinois Department of Employment Security (IDES) does not have an adequate process in place to ensure that the ETA 9130 financial reports prepared for the Unemployment Insura...
Finding Number: 2024-031 Finding Name: Inadequate Process for Preparing ETA 9130 Financial Reports Finding Condition(s): The Illinois Department of Employment Security (IDES) does not have an adequate process in place to ensure that the ETA 9130 financial reports prepared for the Unemployment Insurance (UI) program are complete and accurate. The auditors also noted that the IDES does not perform analytical or other procedures over previously reported information or expectations relative to current program activities. Additionally, supervisory review procedures are not designed to operate at a level of precision to identify errors of this nature. Name of Contact Person(s): Kelly McGrath, Manager of Accounting and Reporting – Illinois Department of Employment Security, Accounting and Reporting Corrective Action(s): The IDES hired a Grant Accountant Supervisor and has a new Senior Accountant starting in February 2026. Accounting has been training the new Grant Accountant Supervisor and will be training the new Senior Accountant on how to review and complete 9130 reports. Accounting will review current procedures to determine ways to improve controls over preparation, reviews, and approvals. The IDES, as a whole, will be looking for ways to strengthen internal controls over its multiple divisions to ensure data is complete and accurate. Proposed Completion Date: June 30, 2026
View Audit 398893
Finding 1207066 (2024-030)
Material Weakness 2024
State of Illinois
IL
Eligibility Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.303
Finding Number: 2024-030 Finding Name: Unemployment Benefit Payments to Ineligible Claimants Finding Condition(s): The Illinois Department of Employment Security (IDES) failed to follow established policies when making eligibility determinations for claimants of the Unemployment Insurance (UI) progr...
Finding Number: 2024-030 Finding Name: Unemployment Benefit Payments to Ineligible Claimants Finding Condition(s): The Illinois Department of Employment Security (IDES) failed to follow established policies when making eligibility determinations for claimants of the Unemployment Insurance (UI) program. Additionally, the auditors noted adequate internal controls have not been established to ensure necessary changes resulting from the conclusion of pandemic related provisions are made to UI eligibility procedures in a timely manner. Name of Contact Person(s): Mireya Hurtado, Deputy Director – Illinois Department of Employment Security, Service Delivery Corrective Action(s): The technical solution was implemented within the Illinois Benefits Information System (IBIS) in April 2024 to restore system edits, cross-matches, and related processes that had been deactivated or modified during the pandemic. The Department has also reorganized and expanded training procedures and materials for staff reviewing claim eligibility and established new monitoring tools and reports to help monitor compliance with procedures. Proposed Completion Date: March 31, 2025 - Completed
View Audit 398893
Finding 1207064 (2024-029)
Material Weakness 2024
State of Illinois
IL
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Finding Number: 2024-029 Finding Name: Failure to Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Community College Board (ICCB) failed to report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrecipien...
Finding Number: 2024-029 Finding Name: Failure to Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Community College Board (ICCB) failed to report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrecipients of the Child Care and Development Fund (CCDF) Cluster. Name of Contact Person(s): Jennifer Franklin, Deputy Director for Finance and Operations - Illinois Community College Board Corrective Action(s): The ICCB will implement corrective actions to ensure full compliance with FFATA reporting requirements for applicable federal subawards. The ICCB will develop and formalize a written FFATA reporting procedure that defines applicability thresholds, required data elements, reporting timelines, and assigned responsibilities. Additionally, the ICCB will assign FFATA reporting responsibilities to a fiscal staff person and integrate FFATA determination and certification steps into the subaward and amendment workflow. Finally, the ICCB will provide targeted training to fiscal and program staff on FFATA requirements. Proposed Completion Date: July 1, 2026
View Audit 398893
Finding 1207061 (2024-028)
Material Weakness 2024
State of Illinois
IL
Reporting § 200.303 § 200.502 § 200.510
Finding Number: 2024-028 Finding Name: Inaccurate Reporting of Federal Expenditures Finding Condition(s): The Illinois Student Assistance Commission (ISAC) did not accurately report federal expenditures, including amounts passed-through to subrecipients, under the Child Care Development Fund (CCDF) ...
Finding Number: 2024-028 Finding Name: Inaccurate Reporting of Federal Expenditures Finding Condition(s): The Illinois Student Assistance Commission (ISAC) did not accurately report federal expenditures, including amounts passed-through to subrecipients, under the Child Care Development Fund (CCDF) Cluster. Additionally, the auditors noted ISAC’s controls over reporting federal expenditures, including amounts passed-through to subrecipients, were not designed at a sufficient level of precision to ensure complete and accurate reporting in a timely manner. Name of Contact Person(s): Rolake Adedara, Chief Financial Officer - Illinois Student Assistance Commission, Finance & Accounting Corrective Action(s): The CCDF Cluster program ended as of June 30, 2024. Lapse period payments (reported on a cash basis) made to beneficiaries during the year ended June 30, 2025, have been properly classified, and are not included as payments to subrecipients on the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2025. Proposed Completion Date: February 28, 2026
View Audit 398893
Finding 1207058 (2024-027)
Material Weakness 2024
State of Illinois
IL
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2024-027 Finding Name: Failure to Report Subaward Information Required by Federally Funded Accountability and Transparency Act (FFATA) Finding Condition(s): The Illinois State Board of Education (ISBE) failed to report subaward information required by the Federal Funding Accountabili...
Finding Number: 2024-027 Finding Name: Failure to Report Subaward Information Required by Federally Funded Accountability and Transparency Act (FFATA) Finding Condition(s): The Illinois State Board of Education (ISBE) failed to report subaward information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrecipients of the Education Stabilization Fund (ESF) program. Additionally, the auditors noted that ISBE did not have adequate internal controls in place over FFATA reporting to ensure all subawards were reported as required. Name of Contact Person(s): Andy Krupin, Director – Illinois State Board of Education, Department of Funding and Disbursements Corrective Action(s): When a grant runs longer than its financial systems are accustomed to (two state fiscal years), management in the Department of Funding and Disbursements will maintain and present a list of grants previously approved and reported to FFATA to the principal consultant responsible for FFATA reporting, ensuring the principal consultant has the necessary tools to properly reconcile grants that have previously been reported and those that have not. Then, management will review the list of subrecipient projects prepared by the principal consultant for submission to ensure accuracy prior to the data being reported. Proposed Completion Date: January 1, 2026 – Completed
View Audit 398893
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