Finding 1152816 (2023-002)

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Requirement
M
Questioned Costs
-
Year
2023
Accepted
2025-09-12

AI Summary

  • Core Issue: Required SYEP program reports were submitted late and one needed resubmission due to errors.
  • Impacted Requirements: Noncompliance with 2 CFR 200.328 and SLFRF award terms increased risks for reimbursements and oversight.
  • Recommended Follow-Up: Create a compliance calendar, implement a peer review process, standardize templates, and train staff on reporting requirements.

Finding Text

Criteria: 2 CFR 200.328 (financial and performance reporting) and the terms and conditions of the U.S. Department of the Treasury SLFRF award (ALN 21.027) as administered by the City of Chicago Department of Family & Support Services (DFSS). Required program reports must be complete, accurate, and submitted by the specified due dates. Condition: During the audit period ended December 31, 2023, certain required SYEP program reports were submitted after their due dates. One report required resubmission due to errors identified during review. Cause: A centralized compliance calendar and documented pre‑submission review process were not in place; responsibilities and deadlines were not consistently tracked across program and finance staff. Effect: Noncompliance with reporting requirements increased the risk of delayed reimbursements and impaired management and grantor oversight. Questioned Costs: None were identified. Context: Reporting deviations occurred during 2023 for ALN 21.027 (SYEP). Other reports reviewed were timely and supported by the underlying records. Recommendation: Establish and maintain a Uniform Guidance compliance calendar; implement a pre‑submission peer review checklist that ties reports to the general ledger/SEFA; standardize reporting templates; and provide training to staff on 2 CFR 200 and DFSS contract reporting requirements. Views of Responsible Officials: Management concurs with the finding and has implemented the corrective actions described in the Corrective Action Plan for Finding 2023‑002, including a reporting calendar, pre‑submission reviews, standardized templates, automated reminders, and staff training.

Categories

Reporting Cash Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds – Corridor Ambassadors Program $232,143
14.218 Community Development Block Grants (cdbg) – Sarfs Home Repair for Seniors $223,045
21.027 Coronavirus State and Local Fiscal Recovery Funds – Summer Youth Employment Program (syep) $60,535