FAC Explorer

Finding 480079 (2023-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-07-31
Audit: 316370
Organization: City of Chicago (IL)
Auditor: Baker Tilly US LLP

AI Summary

  • Core Issue: DOH missed the deadline for filing the second quarter performance report for the COVID-19 Emergency Rental Assistance Program.
  • Impacted Requirements: Compliance with 2CFR 200.329, which mandates quarterly performance reports to be submitted on time.
  • Recommended Follow-up: DOH should improve its reporting process to ensure timely submission of all required performance reports.

Finding Text

FINDING 2023-003 Assistance Listing Number 21.023 COVID-19 Emergency Rental Assistance Program Federal Agency U.S. Department of Treasury Pass-through Agency Not applicable Award Numbers / Years ERA2 City Department Department of Housing (DOH) Criteria: Under the requirements of 2CFR 200.329, the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. The U.S. Treasury requires program performance reports to be filed quarterly. Condition/Context: Two out of the four quarterly ERA Compliance reports were sampled. It was noted that DOH did not file the second quarter report on a timely basis. The portal did not allow a report to be filed after the due date. The sample was not statistically valid. Effect: DOH was not in compliance with the reporting guidelines for the program. Questioned Costs: Not applicable. Cause: DOH did not have a process put in place to ensure that each required quarterly performance report was filed by the deadline. Recommendation: We recommend that DOH review its reporting process to ensure that reports are filed in a timely basis. Views of Responsible Officials: See Corrective Action Plan.

Corrective Action Plan

As a result of the 2023 Single Audit, the Department of Housing (DOH) received an audit finding related to a missing quarterly report that was not filed for the Emergency Rental Assistance (ERA) Program. Currently, Treasury reporting for ERA is conducted primarily by the Director of Policy, and the Treasury reporting system is not integrated into other DOH grant systems to provide a wider view to DOH contracts and finance staff as to the status of report submissions. As a corrective action, DOH will establish an internal process requiring that quarterly reports, including a time stamp of submission, be saved and circulated to DOH contracts staff by the 15th of the month following the end of each quarter. Acting Director of Policy Stern at Department of Housing will be responsible for ensuring that this corrective action plan is implemented by January 1, 2025.

Categories

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 480080 2023-003
    Significant Deficiency
  • 480081 2023-002
    Significant Deficiency
  • 480082 2023-002
    Significant Deficiency
  • 480083 2023-002
    Significant Deficiency
  • 480084 2023-002
    Significant Deficiency
  • 480085 2023-002
    Significant Deficiency
  • 480086 2023-002
    Significant Deficiency
  • 480087 2023-002
    Significant Deficiency
  • 1056521 2023-003
    Significant Deficiency
  • 1056522 2023-003
    Significant Deficiency
  • 1056523 2023-002
    Significant Deficiency
  • 1056524 2023-002
    Significant Deficiency
  • 1056525 2023-002
    Significant Deficiency
  • 1056526 2023-002
    Significant Deficiency
  • 1056527 2023-002
    Significant Deficiency
  • 1056528 2023-002
    Significant Deficiency
  • 1056529 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $62.40M
97.067 Homeland Security Grant Program $52.81M
20.106 Airport Improvement Program $48.51M
93.268 Immunization Cooperative Agreements $46.04M
14.239 Home Investment Partnerships Program $44.34M
93.914 Hiv Emergency Relief Project Grants $24.86M
66.458 Capitalization Grants for Clean Water State Revolving Funds $24.50M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $17.90M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $12.70M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $12.69M
93.569 Community Services Block Grant $12.56M
97.141 Shelter and Services Program $12.55M
14.241 Housing Opportunities for Persons with Aids $11.91M
93.940 Hiv Prevention Activities_health Department Based $10.34M
93.069 Public Health Emergency Preparedness $8.90M
16.710 Public Safety Partnership and Community Policing Grants $6.48M
21.023 Emergency Rental Assistance Program $5.87M
14.218 Community Development Block Grants/entitlement Grants $5.42M
97.106 Securing the Cities Program $4.96M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $4.78M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $4.53M
93.994 Maternal and Child Health Services Block Grant to the States $4.21M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $4.08M
20.205 Highway Planning and Construction $3.52M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $3.36M
93.889 National Bioterrorism Hospital Preparedness Program $3.19M
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $3.10M
93.136 Injury Prevention and Control Research and State and Community Based Programs $2.62M
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $2.32M
93.053 Nutrition Services Incentive Program $2.14M
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B (b) $2.12M
16.922 Equitable Sharing Program $1.76M
93.667 Social Services Block Grant $1.55M
20.616 National Priority Safety Programs $1.46M
97.075 Rail and Transit Security Grant Program $1.29M
93.137 Community Programs to Improve Minority Health Grant Program $1.14M
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1.07M
97.024 Emergency Food and Shelter National Board Program $1.03M
97.044 Assistance to Firefighters Grant $1.01M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $898,258
93.052 National Family Caregiver Support, Title Iii, Part E $860,023
97.056 Port Security Grant Program $859,708
97.042 Emergency Management Performance Grants $834,908
14.905 Lead Hazard Reduction Demonstration Grant Program $771,469
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $744,027
21.027 Coronavirus State and Local Fiscal Recovery Funds $499,991
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements $471,589
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $382,555
94.011 Americorps Seniors Foster Grandparent Program (fgp) $373,335
94.016 Americorps Seniors Senior Companion Program (scp) $338,369
97.039 Hazard Mitigation Grant $301,670
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $297,034
16.320 Services for Trafficking Victims $230,453
20.600 State and Community Highway Safety $224,420
14.231 Emergency Solutions Grant Program $221,959
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $210,969
20.500 Federal Transit_capital Investment Grants $192,619
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $188,863
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $175,019
93.495 Community Health Workers for Public Health Response and Resilient $141,422
45.025 Promotion of the Arts_partnership Agreements $140,200
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $132,447
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $129,600
10.175 Farmers Market and Local Food Promotion Program (b) $129,533
16.582 Crime Victim Assistance/discretionary Grants $127,236
93.071 Medicare Enrollment Assistance Program $125,843
14.881 Moving to Work Demonstration Program $120,973
66.605 Performance Partnership Grants $115,281
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $109,091
16.833 National Sexual Assault Kit Initiative $100,179
10.558 Child and Adult Care Food Program $98,461
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $93,006
93.959 Block Grants for Prevention and Treatment of Substance Abuse $90,808
11.307 Economic Adjustment Assistance $88,070
93.470 Alzheimer's Disease Program Initiative (adpi) $72,268
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $58,847
10.025 Plant and Animal Disease, Pest Control, and Animal Care $42,198
16.588 Violence Against Women Formula Grants $40,269
16.575 Crime Victim Assistance $40,032
45.310 Grants to States $27,355
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $26,000
14.256 Arra - Neighborhood Stabilization Program (recovery Act Funded) $23,198
93.270 Adult Viral Hepatitis Prevention and Control $21,392
45.024 Promotion of the Arts_grants to Organizations and Individuals $15,000
10.559 Summer Food Service Program for Children $11,702
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $10,644
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $5,250
14.264 Neighborhood Stabilization Program $3,874
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $705
16.838 Comprehensive Opioid Abuse Site-Based Program $246
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $-2,859
21.019 Coronavirus Relief Fund $-7,044
20.314 Railroad Development $-30,352
20.507 Federal Transit_formula Grants $-156,414