Finding Text
2025 – 005 Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Low-Income Home Energy Assistance Program (LIHEAP) Assistance Listing Number: 93.568 Federal Award Identification Number and Year: G-2402LLIEA 10/1/2023 Pass-Through Agency: Illinois Department of Commerce and Economic Opportunity Pass-Through Numbers: 24-221038; 24-224038 Award Period: October 1, 2023 through August 31, 2025; June 1, 2024 through September 30, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure grant closeout report packages are reviewed and approved by all required department personnel prior to submission. Condition: There were instances in which grant closeout report packages were not reviewed and approved by all required department personnel prior to submission to the granting agency. Questioned Costs: None Context: 2 of 2 closeout report packages tested lacked documentation of review and approval by all required department personnel prior to submission. Cause: The County's current practice is for the required department personnel to review grant closeout report packages only after the State has approved them, rather than prior to submission. Effect: Without a proper pre-submission review of grant closeout report packages, there is an increased risk of inaccurate or incomplete reporting, which could result in noncompliance with federal requirements. Repeat Finding: The finding is not a repeat of a finding in the prior year. Recommendation: We recommend the County design and implement internal controls to ensure that the grant closeout report packages are reviewed and approved by all required department personnel prior to submission and that documentation evidencing such review is retained. Views of Responsible Officials: There is no disagreement with the audit finding.