Finding 1222793 (2025-004)

Reporting Federal Department – U.S. Department of Homeland Security Pass-through Illinois Emergency Management Agency Federal Award Identification Number and Year: EMW-2021-SS-00001 and 2021 EMW-2022-SS-00025-S01 and 2022 EMW-2023-SS-00013 and 2023 EMW-2024-SS-05137 and 2024 Homeland Security Grant Program, Federal Assistance Listing #97.067 County Department – Department of Emergency Management and Regional Security Finding 2025 – 004 CRITERIA As required by the 2024 grant agreement(s) with the State of Illinois, Illinois Emergency Management Agency (IEMA), Section 10.1 and 11.1, states that Grantee must submit financial and performance reports as requested and in the format required by Grantor no later than the dues date(s) specified in PART TWO or PART THREE. Grantee must submit quarterly reports with Grantor describing the expenditure(s) of the funds related thereto, unless more frequent reporting is required by the Grantee due to the funding source or pursuant to specific award conditions. 2 CFR 200.208. Any report required by 30 ILCS 708/125 may be detailed in PART TWO or PART THREE. Grantee must report to Grantor on the performance measures listed in Exhibit D, PART TWO or PART THREE at the intervals specified by Grantor, which must be no less frequent than annually and no more frequent than quarterly, unless otherwise specified in PART TWO, PART THREE, or Exhibit E pursuant to specific award conditions. For certain construction-related Awards, such reports may be exempted as identified in PART TWO or PART THREE. 2 CFR 200.329. Under Exhibit D, Performance Measures and Standards, states that the Grantee shall provide a quarterly Reimbursement Request and Reporting Form to IEMA-OHS within thirty (30) days after the end of the quarter throughout the performance period of the Agreement. The Grantee must submit a final Reimbursement Request and Reporting Form to the Grantor within 30 days after the expiration of the Agreement, or within 30 days of completion of all approved projects, whichever occurs first. Performance standards include: 1. Appropriate use of grant funds in accordance with the approved scope of work and budget outlined in Section 2.3, and the terms outlined in this Agreement; 2. The timely submittal of required documentation, as defined in this Agreement; and 3. Adequate results from grant monitoring conducted by the Grantor. CONDITION During the current audit period, Cook County Department of Emergency Management and Regional Security (DEMRS) did not comply with the reporting requirements as outlined in its grant agreement(s). CAUSE Based on discussions with management, this finding occurred due to significant turnover in key finance and grants management positions, which created gaps in continuity and delayed the Department’s transition to IEMA’s Amplifund reporting system. As prior management departed and new staff were onboarded, the Department faced operational challenges that affected the consistency of its grant reporting processes. Due to Amplifund’s requirement that reimbursement requests be submitted sequentially before performance reports can be filed, the delays in prior‑period submissions prevented DEMRS from accessing and submitting the quarterly reports. Statewide pauses in FEMA and IEMA grant processing further contributed to the backlog. EFFECT Failure to prepare and submit required reports is a violation of federal regulations and impairs the grantor agency’s ability to adequately monitor the program activities/federally funded program and could result in the loss of grant funding. QUESTIONED COSTS None. CONTEXT During the County’s fiscal year ended November 30, 2025, DEMRS had four (4) active grant agreements with IEMA, which represented a total of 16 quarterly reimbursement requests (reports) and 1 final close-out report that were required to be submitted during this period. As a result, we selected for review a total of 8 quarterly reports and the 1 final close-out report required under the 2021 IEMA grant agreement, which ended August 31, 2025. Based on discussions with management and review of the grantor payment request portal, we noted DEMRS did not submit any of the required quarterly reports due under the 2022, 2023 and 2024 grant agreements. IDENTIFICATION OF REPEATED FINDINGS None. RECOMMENDATION We recommend that DEMRS develop and implement procedures to ensure required reports are prepared, reviewed, and submitted in a timely manner and in compliance with its grant agreements A compliance calendar of all future grants reporting due dates should be maintained to assist with ensuring future compliance with reporting requirements. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS The County agrees with the finding and recommendation. The County’s corrective action plan is on page 48.