FAC Explorer

Finding 25344 (2022-004)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2023-08-07
Audit: 21083
Organization: City of Chicago (IL)
Auditor: Baker Tilly US LLP

AI Summary

  • Core Issue: Subawards lacked essential identification details, such as assistance listing numbers and federal award information.
  • Impacted Requirements: Non-compliance with 2 CFR 200.332, which mandates clear identification of subawards and necessary award data.
  • Recommended Follow-up: Ensure subrecipients receive the missing information and establish a process for regularly updating them on award details.

Finding Text

FINDING 2022-004 Assistance Listing Numbers 97.024 Emergency Food and Shelter National Board Program Federal Agency U.S. Department of Homeland Security Pass-through Agency Not Applicable Award Numbers / Years 2022 City Departments Office of Budget and Management Criteria: According to 2 CFR 200.332, all pass-through entities must ensure that every subaward is clearly identified to the subrecipient as a subaward and include specific award identification data as detailed in the Uniform Guidance. Condition/Context: Both of the subaward agreements tested did not contain the assistance listing number, federal award identification number, federal award date, and unique entity identifier in the original agreement. The grant agreement said that information would be forthcoming, however, no additional communications were provided to the subrecipients with this information. Our sample was not statistically valid. Effect: Subrecipients may not receive the appropriate subaward information. Questioned Costs: None noted. Cause: At the time the subawards were awarded to the subrecipeints, the missing award information was not known by the City. Subsequently, there was not a process to ensure the required information was provided once it became available. Recommendation: We recommend that the City provide the subrecipients with the appropriate award identification information. In addition, the City should consider whether a procedure is needed to revisit awards periodically to ensure that all required information has been provided to its subrecipients. Views of Responsible Officials: See Corrective Action Plan.

Corrective Action Plan

FINDING 2022-004 The 2022 97.024 Emergency Food and Shelter National Board Program grant funding was received during a crisis resulting in a unique situation for the City of Chicago. The funding was provided before the federal government set up an award identifier (i.e., ALN/CFDA, CSFA), resulting in the Delegate Agency contract with the Department of Family Support Services (DFSS) containing only the name of the Grant. To address and prevent such issues in the future, the City's Office of Budget and Management (OBM) will run a Comprehensive Report quarterly to identify any placeholder award identifiers during funding setup. The Grants Management Unit within OBM will collaborate closely with the Department of Finance (DOF) to ensure the federal award identifiers are promptly updated in the financial system. Moreover, to ensure accuracy and compliance, the Grants Management Unit will work with the relevant contracting Department to update contracts with Delegate Agencies. This measure will guarantee that all necessary award identifiers are included, streamlining the funding process and ensuring proper tracking and reporting of federal grants. Assistant Budget Director Belczak at the Office of Budget and Management will be responsible for ensuring that this corrective action plan is implemented by the beginning of the fourth quarter in October 2023.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 25341 2022-002
    Significant Deficiency
  • 25342 2022-002
    Significant Deficiency
  • 25343 2022-003
    Significant Deficiency
  • 601783 2022-002
    Significant Deficiency
  • 601784 2022-002
    Significant Deficiency
  • 601785 2022-003
    Significant Deficiency
  • 601786 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $443.69M
93.600 Head Start $67.10M
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Program $46.03M
93.268 Immunization Cooperative Agreements $41.29M
97.067 Homeland Security Grant Program $39.20M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $32.84M
14.218 Community Development Block Grants/entitlement Grants $29.63M
14.231 Emergency Solutions Grant Program $26.33M
93.914 Hiv Emergency Relief Project Grants $25.51M
14.239 Home Investment Partnerships Program $24.25M
93.569 Community Services Block Grant $12.09M
93.940 Hiv Prevention Activities_health Department Based $8.97M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $8.71M
93.069 Public Health Emergency Preparedness $8.12M
16.710 Public Safety Partnership and Community Policing Grants $8.06M
20.205 Highway Planning and Construction $6.63M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $5.41M
97.024 Emergency Food and Shelter National Board Program $4.79M
93.994 Maternal and Child Health Services Block Grant to the States $4.55M
66.468 Drinking Water State Revolving Fund $4.24M
97.075 Rail and Transit Security Grant Program $4.14M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $4.02M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $3.94M
66.458 Clean Water State Revolving Fund $3.91M
20.507 Federal Transit_formula Grants $3.38M
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $3.23M
93.889 National Bioterrorism Hospital Preparedness Program $3.22M
93.053 Nutrition Services Incentive Program $2.80M
93.136 Injury Prevention and Control Research and State and Community Based Programs $2.51M
93.686 Ending the Hiv Epidemic: A Plan for America Ryan White Hiv/aids Program Parts A and B (b) $2.27M
16.922 Equitable Sharing Program $2.23M
14.905 Lead Hazard Reduction Demonstration Grant Program $2.18M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $2.03M
97.056 Port Security Grant Program $1.74M
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $1.66M
93.667 Social Services Block Grant $1.62M
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $1.55M
93.052 National Family Caregiver Support, Title Iii, Part E $1.45M
93.137 Community Programs to Improve Minority Health Grant Program $1.32M
59.075 Shuttered Venue Operators Grant Program $1.26M
14.881 Moving to Work Demonstration Program $1.17M
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $913,351
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $912,747
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $878,013
16.575 Crime Victim Assistance $738,615
21.023 Emergency Rental Assistance Program $641,780
20.616 National Priority Safety Programs $573,786
20.500 Federal Transit_capital Investment Grants $541,453
93.575 Child Care and Development Block Grant $520,772
45.024 Promotion of the Arts_grants to Organizations and Individuals $500,000
97.133 Preparing for Emerging Threats and Hazards $428,856
94.011 Americorps Seniors Foster Grandparent Program (fgp) $415,780
93.470 Alzheimer's Disease Program Initiative (adpi) $409,534
66.039 Diesel Emissions Reduction Act (dera) National Grants $394,240
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $386,629
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $364,431
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $332,633
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $332,541
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $319,732
16.582 Crime Victim Assistance/discretionary Grants $291,357
20.600 State and Community Highway Safety $232,462
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements $230,852
97.106 Securing the Cities Program $210,660
94.016 Americorps Seniors Senior Companion Program (scp) $200,375
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $189,969
45.025 Promotion of the Arts_partnership Agreements $140,200
93.071 Medicare Enrollment Assistance Program $115,517
16.827 Justice Reinvestment Initiative $110,599
16.320 Services for Trafficking Victims $110,183
93.959 Block Grants for Prevention and Treatment of Substance Abuse $98,207
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $95,418
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $95,365
16.588 Violence Against Women Formula Grants $92,248
93.270 Viral Hepatitis Prevention and Control $78,630
97.044 Assistance to Firefighters Grant $74,880
20.314 Railroad Development $57,649
16.540 Juvenile Justice and Delinquency Prevention $50,254
10.675 Urban and Community Forestry Program $49,180
45.310 Grants to States $47,592
10.559 Summer Food Service Program for Children $43,266
93.350 National Center for Advancing Translational Sciences $39,505
14.256 Neighborhood Stabilization Program $19,533
10.025 Plant and Animal Disease, Pest Control, and Animal Care $12,869
16.609 Project Safe Neighborhoods $11,096
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $10,640
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $9,013
21.016 Equitable Sharing $6,502
97.039 Hazard Mitigation Grant $3,788
16.833 National Sexual Assault Kit Initiative $3,552
14.264 Neighborhood Stabilization Program $3,262
14.241 Housing Opportunities for Persons with Aids $2,000
10.558 Child and Adult Care Food Program $1,570
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $199
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $0
20.933 National Infrastructure Investments $-271
84.425 Education Stabilization Fund $-410
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $-7,500
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants and Cooperative Agreements $-54,086
21.019 Coronavirus Relief Fund $-1.34M