Finding 513704 (2024-003)

Finding 2024-003 – Reporting Repeat Finding: No Federal Program Title – U.S. Department of Health and Human Services Child Care and Development Block Grant (93.575) U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds (21.027) Federal Award Year 2023-2024 Award Numbers: 684-05-2840, 420-27-2731, 684-05-2866 Pass Through Entities: Illinois Community College Board, Illinois Department of Commerce and Economic Opportunity, Illinois State Board of Education Condition During our testing of quarterly and annual reports required to be submitted, we noted all reports were submitted and contained accurate information, however: For four of the twelve (33.3%) reports tested for the Child Care and Development Block Grant program, City Colleges did not timely submit certain quarterly reports to the grantor. Reports were submitted between one to thirty days late. For four of the fifteen (26.7%) reports tested for the Coronavirus State and Local Fiscal Recovery Funds, City Colleges did not timely submit certain quarterly and close-out reports to the grantor. Reports were submitted between one to two days late. Criteria Per the grant agreements for the Child Care and Development Block Grant and the Coronavirus State and Local Fiscal Recovery Funds, City Colleges is required to submit quarterly reports along with a final close-out report, which are all required to be submitted within 30 days of the period end. 2 CFR Section 200.303 requires entities receiving Federal awards establish and maintain internal controls deigned to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures in place to ensure timely reporting of required reports. Questioned Costs There were no questioned costs related to testing of reporting. Cause Submission delays were a result of poor time management and breakdowns in communication between PIs, grantor, and the District Office Institutional Resource Development Team. Prevalence Frequent. Four out of twelve reports (33.3%) tested for the Child Care and Development Block Grant program and four out of fifteen (26.7%) reports for the Coronavirus State and Local Fiscal Recovery Funds. Effect Failure to submit reports timely is noncompliance with the requirements of the grant award and could result in loss of funding or other penalties. Recommendation We recommend City Colleges implement monitoring procedures to ensure that reports are submitted in a timely manner. Views of responsible officials We agree with this finding. See corrective action plan.