Finding Text
2023 – 005 Period of Performance
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-2302ILLIEA 10/1/2022; G-2202ILLIEA 10/1/2021
Pass-Through Agency: Illinois Department of Commerce and Economic Opportunity
Pass-Through Numbers: 23-221038; 22-224038
Award Period: June 1, 2023 through September 30, 2024 and October 1, 2021 through June 30, 2023
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Uniform Grant Guidance (2 CFR 200.308, 200.309, and 200.403(h)) requires non-federal entities charge only allowable costs incurred during the approved budget period of a general award’s period of performance. Effective internal controls should include procedures to ensure transactions for costs recorded for the beginning of the period of performance were not incurred prior to the start of the period of performance and transactions for cost recorded for the end of the period of performance were not incurred after the end of the period of performance for Federal awards.
Condition: The County allocated costs to federal awards prior to the beginning of the period of performance and after the end of the period of performance.
Questioned costs: $31,837
Context: 9 of 10 transactions tested were incurred prior to the period of performance and 1 of 15 transactions tested were incurred after the period of performance end date.
Cause: Costs were inadvertently claimed that fell outside the period of performance.
Effect: May result in unallowable costs being charged to the Federal program.
Repeat Finding: This finding is a partial repeat of a finding in the prior year. The prior year finding number was 2022-005.
Recommendation: We recommend the County review its procedures relative to allocating costs to Federal programs, and ensure only cost within the grant period are included.
Views of responsible officials: There is no disagreement with the audit finding.