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Corrective Action Plans

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Finding 1208218 (2024-003)
Material Weakness 2024
CITY OF MELVINDALE, MICHIGAN
MI
§ 200.512
Due to various internal and external issues, the single audit was not issued by the September 30 due date. The 2025 single audit will be performed in conjunction with the financial audit and issued well in advance of the deadline.
Due to various internal and external issues, the single audit was not issued by the September 30 due date. The 2025 single audit will be performed in conjunction with the financial audit and issued well in advance of the deadline.
View Audit 399157
Finding 1208195 (2024-002)
Material Weakness 2024
Columbia River Mental Health Services
WA
Cash Management Internal Control / Segregation of Duties Material Weakness § 200.305
Action taken: CRMHS management concurs with the finding. During the fiscal year ended June 30, 2024, CRMHS did not consistently operate internal controls over federal cash management as designed. Specifically, a federal draw was processed in excess of immediate cash needs and was not fully reconcile...
Action taken: CRMHS management concurs with the finding. During the fiscal year ended June 30, 2024, CRMHS did not consistently operate internal controls over federal cash management as designed. Specifically, a federal draw was processed in excess of immediate cash needs and was not fully reconciled to supporting allowable expenditures prior to submission. This resulted in federal funds being drawn in advance of program disbursement requirements. Management acknowledges that this practice does not comply with 2 CFR §200.305, which requires non-federal entities to minimize the time between drawdown of federal funds and their disbursement for program purposes. While the funds were ultimately expended on allowable program costs, the timing of the draw created a compliance exception and reflects a material weakness in internal control over compliance. Management takes this matter seriously and has implemented corrective measures to strengthen cash management oversight and reconciliation procedures. Such actions include: • CRMHS has completed a full reconciliation of all drawdowns under Assistance Listing 93.696 to supporting allowable expenditures through June 30, 2024. • Any excess cash balances identified were evaluated and adjusted to ensure compliance with federal cash management requirements. • Pre-Draw Reconciliation Requirement—No draw request may be submitted without documented reconciliation to recorded allowable expenditures. • Segregation of Duties and Review—the draw request and documented reconciliation will be reviewed and signed off on by a second qualified member of the accounting team. • Monthly Grant Cash Monitoring—CRMHS will compare cumulative drawdowns to cumulative allowable expenditures to identify and resolve any excess cash position.
View Audit 399062
Finding 1208174 (2024-004)
Material Weakness 2024
College for Social Innovation
MA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Person Responsible for Corrective Action: Edward S. Churchill Jr., Chief Operating Officer Corrective Action Plan: College for Social Innovation’s inability to properly retain documentation relating to the noted selection was due in large part to rapid staff turnover at the senior level and an inabi...
Person Responsible for Corrective Action: Edward S. Churchill Jr., Chief Operating Officer Corrective Action Plan: College for Social Innovation’s inability to properly retain documentation relating to the noted selection was due in large part to rapid staff turnover at the senior level and an inability to access records from previous employees. Following the 2024 grant year, College for Social Innovation made updates to our accounting manual and segregation of duties protocols to ensure redundancy in the event of staff turnover. Additionally, College for Social Innovation has instituted new document storage and record keeping practices including the use of Google Drive and DropBox to securely store critical records and ensure access by relevant financial staff. At all times, at least two current staff members maintain access to record keeping digital drives and folders to ensure access redundancy. These policies and practices were first implemented in the beginning of the 2026 fiscal year and remain ongoing. Anticipated Completion Date: 7/1/2025
View Audit 399023
Finding 1208173 (2024-003)
Material Weakness 2024
College for Social Innovation
MA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Subrecipient Monitoring
Person Responsible for Corrective Action: Edward S. Churchill Jr., Chief Operating Officer Corrective Action Plan: Following the 2024 grant year, College for Social Innovation made updates to our internal controls procedures to ensure greater oversight of financial calculation and appropriate segreg...
Person Responsible for Corrective Action: Edward S. Churchill Jr., Chief Operating Officer Corrective Action Plan: Following the 2024 grant year, College for Social Innovation made updates to our internal controls procedures to ensure greater oversight of financial calculation and appropriate segregation of duties. These updates include additional steps for review and approval of drawdown submissions, training for supervisory staff, and procedures for updating controls procedures as our staff grows and changes. These updates were completed as part of our Corrective Action Plan administered through AmeriCorps’ Office of Monitoring and confirmed as resolved in a notice dated 11/25/2025 [Re: Notification of Corrective Action Plan Closed – 23NDFMA002]. In considering the recommendations provided in this report, College for Social Innovation will further amend our internal controls procedures to include an additional layer of review, reconciliation, and approval of staff time and salary calculations related to AmeriCorps grant activities. In addition to the existing process of compilation by the Chief Operating Officer and review and approval by the Chief Executive Officer, staff time and salary calculations will now also be conducted by the Director of People Operations independently. This secondary calculation will be used for review and reconciliation by the Chief Operating Officer and Director of People Operations to ensure alignment and compliance to AmeriCorps and general accounting standards. Anticipated Completion Date: 2/23/26
View Audit 399023
Finding 1208172 (2024-002)
Material Weakness 2024
College for Social Innovation
MA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting
Person Responsible for Corrective Action: Edward S. Churchill Jr., Chief Operating Officer Corrective Action Plan: College for Social Innovation’s corrective action plan to ensure timely preparedness for auditing is twofold. First, we are developing a new “Financial Command Center” tool to allow gre...
Person Responsible for Corrective Action: Edward S. Churchill Jr., Chief Operating Officer Corrective Action Plan: College for Social Innovation’s corrective action plan to ensure timely preparedness for auditing is twofold. First, we are developing a new “Financial Command Center” tool to allow greater speed, accuracy, and regularity in tracking account balances and transactions. This new tool better consolidates our tracking processes and allows for regular reconciliations across tracking platforms including Expensify, QuickBooks, Excel, and BambooHR. Second, College for Social Innovation is currently seeking the support services of a Certified Public Accountant. As of February 2, 2026, we have identified a list of potential candidates, are developing a formal request for proposals, and expect to enter a contracted agreement in early March of 2026. This new supporting role will assist in ensuring that our accounting practices fully align with accounting principles generally accepted in the United States. Anticipated Completion Date: 3/30/2026
View Audit 399023
Finding 1208171 (2024-001)
Material Weakness 2024
College for Social Innovation
MA
Subrecipient Monitoring Internal Control / Segregation of Duties
Person Responsible for Corrective Action: Ange Zuniga-Aleman, Manager of Operations Corrective Action Plan: Following the 2024 grant year, College for Social Innovation instituted a system of annual review of the CFSI Accounting Manual including training sessions for key financial staff. Training se...
Person Responsible for Corrective Action: Ange Zuniga-Aleman, Manager of Operations Corrective Action Plan: Following the 2024 grant year, College for Social Innovation instituted a system of annual review of the CFSI Accounting Manual including training sessions for key financial staff. Training sessions were conducted with key financial staff on 11/15/24, and 12/15/25. Review, training, and updates to the CFSI Accounting Manual were conducted as part of a Corrective Action Plan administered through AmeriCorps’ Office of Monitoring and confirmed as resolved in a notice dated 11/25/2025 [Re: Notification of Corrective Action Plan Closed – 23NDFMA002]. In addition to these regular reviews and training, College for Social Innovation has implemented a system of monthly, quarterly, and annual reviews of account balances and transactions. This new system includes monthly reviews with the Chief Operating Officer and Manager of Operations as well as the addition of a summer support intern for annual reviews at fiscal year-end. The first of these monthly reviews were conducted in July of 2025 and remain ongoing. Anticipated Completion Date: 7/1/2025
View Audit 399023
Finding 1207158 (2024-005)
Material Weakness 2024
Russellville Logan County Airport Board
KY
Reporting Significant Deficiency § 200.300 § 200.400
Airport management will implement written policies and procedures for the administration of federal awards.
Airport management will implement written policies and procedures for the administration of federal awards.
View Audit 399012
Finding 1207157 (2024-004)
Material Weakness 2024
Russellville Logan County Airport Board
KY
Significant Deficiency § 200.512
Airport management will ensure the audit reports and data collection form are submitted to the FAC timely.
Airport management will ensure the audit reports and data collection form are submitted to the FAC timely.
View Audit 399012
Finding 1207144 (2024-003)
Material Weakness 2024
Town of Billerica
MA
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.317 § 200.327
CORRECTIVE ACTION PLAN The Town of Billerica, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of the independent public accounting firm: CBIZ CPAs P.C. 53 State Street, 17th Floor Boston, MA 02109 Audit Period: July 1, 2023 t...
CORRECTIVE ACTION PLAN The Town of Billerica, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of the independent public accounting firm: CBIZ CPAs P.C. 53 State Street, 17th Floor Boston, MA 02109 Audit Period: July 1, 2023 through June 30, 2024 The finding from the June 30, 2024, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding 2024-003: Missing Federally Required Procurement Clauses in Vendor Contracts Views of Responsible Officials: The Town is committed to strengthening its procurement practices and ensuring compliance with Uniform Guidance requirements. To address this issue, the Town will develop and implement standardized contract templates, and a comprehensive checklist of required federal clauses applicable to federally funded procurements for any future federal dollars. The Town will formalize procedures to ensure that a secondary review is consistently performed and documented for all required federal reports prior to submission and will designate a member of management or another qualified official to perform and document this review. Official Responsible for Implementing Corrective Action: Amit Chhayani Town Accountant
View Audit 398998
Finding 1207143 (2024-002)
Material Weakness 2024
Town of Billerica
MA
Internal Control / Segregation of Duties § 200.303
CORRECTIVE ACTION PLAN The Town of Billerica, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of the independent public accounting firm: CBIZ CPAs P.C. 53 State Street, 17th Floor Boston, MA 02109 Audit Period: July 1, 2023 t...
CORRECTIVE ACTION PLAN The Town of Billerica, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of the independent public accounting firm: CBIZ CPAs P.C. 53 State Street, 17th Floor Boston, MA 02109 Audit Period: July 1, 2023 through June 30, 2024 The finding from the June 30, 2024, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding 2024-002: Lack of Segregation of Duties – Grant Reporting Approval and Submission Views of Responsible Officials: The Town acknowledges the finding and recognizes the importance of maintaining adequate internal controls over federal grant reporting, including appropriate segregation of duties. We will be implementing additional procedures to ensure adequate preparation and review procedures to ensure accurate reporting to oversight agencies. Official Responsible for Implementing Corrective Action: Amit Chhayani Town Accountant
View Audit 398998
Finding 1207124 (2024-003)
Material Weakness 2024
Friends of the Mission
CA
Reporting § 200.510
CORRECTIVE ACTION PLAN Name of auditee: Friends of the Mission Finding: 2024-003 Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: January 1, 2024 through December 31, 2024 CAP prepared by: Scott Thurmond, Executive Director Telephone: (916) 416-0901 Comments: Managemen...
CORRECTIVE ACTION PLAN Name of auditee: Friends of the Mission Finding: 2024-003 Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: January 1, 2024 through December 31, 2024 CAP prepared by: Scott Thurmond, Executive Director Telephone: (916) 416-0901 Comments: Management agrees with the finding. Actions: Management has taken steps to ensure the SEFA is prepared accurately and timely.
View Audit 398966
Finding 1207123 (2024-002)
Material Weakness 2024
Friends of the Mission
CA
Reporting § 200.512
CORRECTIVE ACTION PLAN Name of auditee: Friends of the Mission Finding: 2024-002 Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: January 1, 2024 through December 31, 2024 CAP prepared by: Scott Thurmond, Executive Director Telephone: (916) 416-0901 Comments: Managemen...
CORRECTIVE ACTION PLAN Name of auditee: Friends of the Mission Finding: 2024-002 Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: January 1, 2024 through December 31, 2024 CAP prepared by: Scott Thurmond, Executive Director Telephone: (916) 416-0901 Comments: Management agrees with the finding. Actions: Management will ensure that audited financial statements are submitted to the Federal Audit Clearinghouse within the required time frame.
View Audit 398966
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
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