REPORT DIGEST

STATE OF ILLINOIS STATEWIDE SINGLE AUDIT
REPORT

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2024

Release Date:  April 15, 2026

FINDINGS THIS AUDIT: 51

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  14 -- 35 -- 49
Category 2:  1 -- 2 -- 2
Category 3:  0 -- 0 -- 0
TOTAL:  15 -- 36 – 51

FINDINGS LAST AUDIT: 46

State of Illinois, Office of the Auditor
General
FRANK J. MAUTINO, AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(217) 782-6046 or TTY (888) 261-2887

This Report Digest and Full Report are also
available on the worldwide web at
www.auditor.illinois.gov

SYNOPSIS

• The State expended approximately $41.1
billion from federal awards in FY24.

• A total of 31 programs or program
clusters were classified and audited as
major programs at 11 State agencies. These
programs constituted approximately 91.71%
of all federal spending, or about $37.7
billion. In addition, 41 State agencies
expended federal financial assistance in
FY24.  Ten State agencies accounted for
about 98.4% of federal dollars spent.

Statewide Finding – Financial Reporting

• The State of Illinois does not have an
adequate process in place to permit the
timely and accurate completion of the
Schedule of Expenditures of Federal Awards.
As a result, the State has a material
weakness on all federal programs for
financial reporting.

Auditor’s Adverse Opinion on Major Programs

• The Illinois Department of Human Services
(IDHS):
• Did not adequately review the recipient
agencies of the Food Distribution Cluster
(FDC) program.

• The Illinois Criminal Justice Information
Authority (ICJIA):
• Did not follow its established program
monitoring policies and procedures for
subrecipients of the Crime Victim
Assistance (CVA) program during fiscal year
2024.
• Did not adequately review single audit
reports received from its subrecipients for
CVA program on a timely basis.
• Did not follow its established policies
and procedures for monitoring subrecipients
of the CVA program.

Significant Agency Findings Classified as
Material Noncompliance Resulting in an
Auditor Qualification

• The Illinois Governor’s Office of
Management and Budget:
• Did not prepare accurate federal project
and expenditure reports (Paperwork
Reduction Act (PRA) 1505-0271) for the
COVID-19 – Coronavirus State and Local
Fiscal Recovery Funds (CSLFRF) program.

• The Illinois Department of Human Services
(IDHS):
• Did not obtain and review periodic
performance reports for subrecipients of
the CSLFRF program during the year ended
June 30, 2024.
• Does not have an adequate process for
monitoring interagency expenditures claimed
under or used to meet maintenance of effort
(MOE) requirements of the Temporary
Assistance for Needy Families (TANF) and
CCDF Cluster (CCDF) programs.
• Could not provide documentation to
support payments made on behalf of
beneficiaries of the TANF and CCDF Cluster
programs.
• Did not follow its established program
monitoring policies and procedures for
subrecipients of the TANF, CCDF, Social
Services Block Grant (SSBG), and Block
Grants for Prevention and Treatment of
Substance Abuse (SAPT) programs.
• Failed to provide supporting
documentation for the post-expenditure
report including a key line item, the
number of eligible individuals who received
services paid for in part or in whole with
federal funds under the SSBG program.
• Could not locate case file documentation
supporting certain eligibility and special
test requirements for beneficiaries of the
TANF program and Children’s Health
Insurance Program (CHIP).
• Made improper payments to beneficiaries
of the TANF program.
• Did not maintain the required aggregate
State expenditures for the maintenance of
effort (MOE) requirements for the SAPT
program.

• The Illinois Department of Healthcare and
Family Services (DHFS):
• Did not accurately report certain
Medicaid Cluster program drug rebates on
quarterly federal financial (CMS-64)
reports.
• Improperly continued providing benefits
under the CHIP program to individuals who
were over the age of 18.
• Does not have adequate procedures to
determine and document eligibility for
beneficiaries of the CHIP and the Medicaid
Cluster programs.
• Incorrectly calculated qualified
incentive payments charged to the Medicaid
Cluster program using the enhanced federal
medical assistance percentage (FMAP) rate
applicable to payments under the Affordable
Care Act (ACA) rather than its regular FMAP
rate.
• Did not ensure the annual financial
audits prepared during the year ended June
30, 2024 for Managed Care Organizations
(MCOs) of the CHIP and Medicaid Cluster
programs met the requirements of the MCO
contracts and federal regulations.
• Did not adequately screen providers of
the CHIP and Medicaid Cluster programs to
ensure Medicaid providers were not on the
United States Department of Health and
Human Services Office of the Inspector
General’s (OIG) List of Excluded
Individuals/Entities (LEIE) at the time the
services were performed.
• Failed to conduct utilization reviews
over Home and Community Based Services for
five of the nine waivers contracted out to
their vendor during fiscal year 2024.

• The Illinois Department of Children and
Family Services (DCFS):
• Does not have an adequate process in
place to ensure Foster Care daycare
maintenance assistance payments are
accurately paid based on its approved rate
schedule.
• Could not provide adequate supporting
documentation to substantiate payroll and
related costs claimed for federal
reimbursement under the Foster Care – Title
IV-E (Foster Care), Adoption Assistance,
and TANF programs.

• The Illinois State Board of Education
(ISBE):
• Did not adequately monitor and document
program monitoring procedures performed
over subrecipients of the 21st Century
Community Learning Centers (21st Century)
program.

• The Illinois Department of Employment
Security (IDES):
• Failed to follow established policies
when making eligibility determinations for
claimants of the Unemployment Insurance
(UI) program.

• The Illinois Department of Commerce and
Economic Opportunity (DCEO):
• Did not properly review or re-certify the
accuracy of the clearance pattern specified
in the Treasury-State Agreement related to
cash draws for the Low-Income Home Energy
Assistance Program (LIHEAP).
• Did not perform its cash draws in
accordance with the funding technique
prescribed in the Treasury State Agreement
(TSA).

• The Illinois Department on Aging (IDOA):
• Did not adequately document review of
single audit reports received from its
subrecipients for the Aging Cluster program
on a timely basis.
• Did not prepare accurate federal
financial status reports for the Aging
Cluster program.

In addition, IDHS, ISBE, Illinois Community
College Board (ICCB), the Illinois
Department of Transportation (IDOT), and
IDOA (collectively, the agencies) failed to
report information required by the Federal
Funding Accountability and Transparency Act
(FFATA) for awards granted to subrecipients
of multiple programs.  Additionally, the
Department of Public Health (IDPH) did not
maintain documentation to evidence
information required to reported by FFATA
was submitted within required timeframes
for awards.  Lastly, DCEO failed to
maintain updated procedures which resulted
in filing inaccurate FFATA reports. The
findings at ICCB and IDPH gave rise to a
qualified (scope limitation) opinion on the
related program, as sufficient appropriate
audit evidence supporting compliance was
unable to be obtained.

INTRODUCTION

The Illinois Office of the Auditor General
conducted a Statewide Single Audit of the
FY24 federal grant programs.  The audit was
conducted in accordance with the Uniform
Guidance (Title 2 U.S. Code of Federal
Regulation Part 200, Uniform Administration
Requirements, Cost Principles, and Audit
Requirements for Federal Awards).

The Statewide Single Audit includes State
agencies that are a part of the primary
government and expend federal awards.  In
total, 41 State agencies expended federal
financial assistance in FY24.  A separate
supplemental report has been compiled by
the Governor’s Office of Management and
Budget and provides summary information on
federal spending by State agency.  The
Statewide Single Audit does not include
those agencies that are defined as
component units such as the State
universities and finance authorities.  The
component units continue to have separate
single audits when required.

The Schedule of Expenditures of Federal
Awards (SEFA) reflects total expenditures
of approximately $41.1 billion for the year
ended June 30, 2024.  Overall, the State
participated in 340 different federal
programs; however, 10 of these programs or
program clusters accounted for
approximately 85.7% of the total federal
award expenditures.  (See Exhibit I in the
PDF version of this digest.)

The funding for the 340 programs was
provided by 26 different federal agencies.
Exhibit II shows that five federal agencies
provided Illinois with the vast majority of
federal funding in FY24. (See Exhibit II in
the PDF version of this digest.)

A total of 31 federal programs or program
clusters were identified as major programs
in FY24.  A major program was defined in
accordance with the Uniform Guidance as any
program with federal awards expended that
meets certain criteria when applying the
risk-based approach.  Exhibit III provides
a brief summary of the number of programs
classified as “major” and “non-major” and
related federal award expenditures.  (See
Exhibit III in the PDF version of this
digest.)

Ten State agencies accounted for
approximately 98.4% of all federal dollars
spent during FY24 as depicted in Exhibit
IV. (See Exhibit IV in the PDF version of
this report.)


INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE
FOR EACH MAJOR FEDERAL PROGRAM AND REPORT
ON INTERNAL CONTROL OVER COMPLIANCE
REQUIRED BY THE UNIFORM GUIDANCE

The auditors’ report contained adverse
opinions and qualifications on compliance
as summarized below.  The complete text of
the Auditors’ Report may be found on pages
17-24 of the audit.

Adverse Opinion

The auditors expressed an adverse opinion
on compliance for the following major
programs:
(Please see table in the PDF version of
this digest.)

Qualifications

The auditors qualified their report on
major programs for the following major
programs due to a scope limitation.  The
auditors were unable to obtain sufficient
appropriate audit evidence supporting the
compliance of the State with requirements
described below.
(Please see table in the PDF version of
this digest.)

The auditors qualified their report on
major programs for the following
noncompliance findings:
(Please see table in the PDF version of
this digest.)

Internal Control Over Financial Reporting

We noted a matter involving internal
control over financial reporting for the
Schedule of Expenditures of Federal Awards
(Schedule) that was considered to be a
material weakness.  A material weakness is
a deficiency, or combination of
deficiencies, in internal control over
financial reporting, such that there is a
reasonable possibility that a material
misstatement of the entity’s Schedule will
not be prevented, or detected and
corrected, on a timely basis.  The auditors
recommended the Governor’s Office of
Management and Budget (GOMB) work together
with the State agencies to establish a
corrective action plan to address the
quality of accounting information provided
to the Illinois Office of Comptroller (IOC)
which is used by GOMB to prepare the
Schedule.

Internal Control Over Compliance

We noted certain matters involving internal
control over compliance that were
considered to be significant deficiencies.
A control deficiency in an entity’s
internal control over compliance exists
when the design or operation of a control
over compliance does not allow management
or employees, in the normal course of
performing their assigned functions, to
prevent, or detect and correct,
noncompliance with a type of compliance
requirement of a federal program on a
timely basis.  A significant deficiency in
internal control over compliance is a
deficiency, or combination of deficiencies,
in internal control over compliance with a
type of compliance requirement of a federal
program that is less severe than a material
weakness in internal control over
compliance, yet important enough to merit
attention by those charged with governance.
Overall, 2 of the 51 findings reported in
the single audit were classified as
significant deficiencies.

Material weaknesses were also disclosed in
our report.  A material weakness in
internal control over compliance is a
deficiency, or combination of deficiencies,
in internal control over compliance, such
that there is a reasonable possibility that
material noncompliance with a type of
compliance requirement of a federal program
will not be prevented, or detected and
corrected, on a timely basis.  Overall, 48
of the 51 findings reported in the single
audit were classified as material
weaknesses.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

Exhibit V summarizes the number of report
findings by State agency, identifies the
number of repeat findings, and references
the findings to specific pages in the
report.
(Please see Exhibit V in the PDF version of
this digest.)

Exhibit VI summarizes the total number of
findings, number of repeated findings, and
the percentage of repeated findings for the
past ten years.
(Please see Exhibit VI in the PDF version
of this digest.)

INADEQUATE PROCESS FOR COMPILING THE
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

The State of Illinois’ current financial
reporting process does not allow the State
to prepare a complete and accurate Schedule
of Expenditures of Federal Awards (SEFA) in
a timely manner. Reporting issues at
various individual agencies caused delays
in finalizing the Statewide SEFA.

The State of Illinois has a highly
decentralized financial reporting process.
The system requires State agencies to
prepare financial reporting packages
designed by the Illinois Office of
Comptroller (IOC). These financial
reporting packages are completed by
accounting personnel within each State
agency who have varying levels of
knowledge, experience, and understanding of
IOC accounting policies and procedures.
Agency personnel involved with this process
are not under the organizational control or
jurisdiction of the IOC.

Although these financial reporting packages
are subject to review by the IOC’s
financial reporting staff during the Annual
Comprehensive Financial Report (ACFR)
preparation process, and there are minimum
qualifications recommended for all new GAAP
Coordinators who oversee the preparation of
financial reporting forms, and GOMB
compiles the SEFA data and performs certain
supervisory review procedures over the SEFA
and evaluates errors identified, the
current process still lacks sufficient
internal controls to permit timely and
accurate reporting. As a result, late
adjustments relative to the SEFA continue
to occur.

During fiscal year 2024, the State’s
process for compilation of the SEFA
continued to be performed on a timeline
that does not permit the State to meet the
March 31st single audit filing deadline. An
initial draft of the SEFA was provided to
us in December 2024. The final SEFA and
related notes were not finalized by the
State until February 2026 due to errors
identified in several agencies (Finding 1,
pages 28-29). This finding has been
reported since 2022.

We recommended GOMB work together with the
State agencies to establish a corrective
action plan to address the quality of
accounting information provided to the IOC
which is used by GOMB to prepare the SEFA.

GOMB accepted our recommendation and stated
it will continue to work with the State
agencies to produce timely and accurate
financial reporting for the preparation of
the SEFA.

FAILURE TO ACCURATELY PREPARE PERFORMANCE
REPORTS FOR THE COVID-19 CORONAVIRUS STATE
AND LOCAL FISCAL RECOVERY FUNDS PROGRAM

GOMB did not prepare accurate federal
project and expenditure reports (Paperwork
Reduction Act (PRA) 1505 0271) for the
COVID 19 – Coronavirus State and Local
Fiscal Recovery Funds (CSLFRF) program.

The State was required to prepare quarterly
federal project and expenditure reports
(PRA 1505 0271) for the CSLFRF program. To
assist the State agencies, GOMB prepared
these reports. According to the U.S.
Treasury’s SLFRF Compliance and Reporting
Guidance, expenditures may be reported on a
cash or accrual basis, as long as the
methodology is disclosed and consistently
applied. During our testing of two
quarterly PRA 1505 0271 reports submitted
during State fiscal year ended June 30,
2024, we noted that GOMB did not
consistently apply cash or accrual basis
for reporting and noted multiple errors on
the cash basis.

Supervisory review procedures of the PRA
1505 0271 reports have not been designed to
operate at an appropriate level of
precision to ensure the financial reports
are accurately prepared. (Finding 3, pages
35-37)

We recommended GOMB implement more precise
review procedures to ensure the reports
submitted to the U.S. Treasury are
complete, accurate, and agree or reconcile
to its financial records.

GOMB accepted our recommendation and stated
it will continue to work with the State
agencies to produce accurate financial
reporting for the CSLFRF program.

ILLINOIS DEPARTMENT OF HUMAN SERVICES
(IDHS)

We noted IDHS, as the administering State
agency, did not materially comply with
specific requirements described on page
19-21 of the Single Audit Report.
Specifically, we noted the following:

• IDHS did not obtain and review periodic
performance reports for subrecipients of
the COVID-19 – Coronavirus State and Local
Fiscal Recovery Funds (CSLFRF) program
during the year ended June 30, 2024.
(Finding 4, pages 38-40)

• IDHS did not adequately review the
recipient agencies of the Food Distribution
Cluster (FDC) program. During State fiscal
year 2024, we noted IDHS did not perform
annual reviews for five recipient agencies
(with food commodities of $61,824,064),
including the two largest recipients of
United States Department of Agriculture
(USDA) food commodities in the State (with
food commodities of $40,050,222).
Additionally, during our testing of the
annual reviews for two recipient agencies
(with food commodity expenditures of
$5,786,867), we noted IDHS’ review
procedures did not include a reconciliation
of the annual inventory count performed by
the recipient agency to USDA food records
as required by program regulations.
(Finding 5, pages 41-42)

• IDHS does not have an adequate process
for monitoring interagency expenditures
claimed under or used to meet maintenance
of effort (MOE) requirements of the
Temporary Assistance for Needy Families
(TANF) and CCDF Cluster (CCDF) programs.
(Finding 6, pages 43-46)

• IDHS did not follow its established
program monitoring policies and procedures
for subrecipients of the TANF, CCDF, Social
Services Block Grant (SSBG), and Block
Grants for Prevention and Treatment of
Substance Abuse (SAPT) programs. (Finding
7, page 47-50) Similar findings on this
issue have been reported since 2011.

• IDHS failed to provide supporting
documentation for the post-expenditure
report including a key line item, the
number of eligible individuals who received
services paid for in part or in whole with
federal funds under the SSBG program.
(Finding 8, pages 51-52)

• IDHS could not locate case file
documentation supporting certain
eligibility and special test requirements
for beneficiaries of the TANF program and
Children’s Health Insurance Program (CHIP).
Because the State uses a single application
and eligibility determination process for
the Supplemental Nutrition Assistance
Program Cluster (SNAP), TANF, Medicaid
Cluster, and State Children’s Health
Insurance Program (CHIP) programs, the TANF
and CHIP eligibility compliance exceptions
and the inadequate internal control matters
discussed above also impact the SNAP
Cluster and Medicaid Cluster programs.
(Finding 9, pages 53-55) Similar findings
on this issue have been reported since
2001.

• IDHS made improper payments to
beneficiaries of the TANF program. We
further noted IDHS did not establish
control procedures at an adequate level of
precision to ensure TANF program benefits
were accurately calculated based on the
beneficiary’s case file supporting
documentation. (Finding 10, pages 56-58)

• IDHS could not provide documentation to
support payments made on behalf of
beneficiaries of the TANF and CCDF
programs. (Finding 11, pages 59-61)

• IDHS did not maintain the required
aggregate State expenditures for the MOE
requirements for the SAPT program.  In
addition, IDHS has not established internal
control procedures to monitor whether MOE
requirements are met. (Finding 12, pages
62-64) Similar findings on this issue have
been reported since 2014.

The material noncompliance noted resulted
in an adverse opinion on the FDC and
qualified opinions on the CSLFRF, TANF,
CCDF, SSBG, SAPT, SNAP, CHIP, and Medicaid
Cluster programs. IDHS accepted our
recommendations.

ILLINOIS DEPARTMENT OF HEALTHCARE AND
FAMILY SERVICES (DHFS)

We noted DHFS, as the administering State
agency, did not materially comply with
specific requirements described on page 21
of the Single Audit Report.  Specifically,
we noted the following:

• DHFS did not accurately report certain
Medicaid Cluster program drug rebates on
quarterly federal financial (CMS-64)
reports. We also noted adequate internal
controls have not been established to
ensure the data used to calculate drug
rebates reported on the quarterly CMS-64
reports are complete and accurate.
Specifically, the supervisory reviews and
analytical procedures performed over the
quarterly CMS-64 reports were not designed
at an appropriate level of precision to
detect the drug rebates errors. (Finding
15, pages 73-75)

• DHFS improperly continued providing
benefits under the Children’s Health
Insurance Program (CHIP) program to
individuals who were over the age of 18. In
addition, we noted DHFS has not established
adequate controls to identify and remove
individuals over the age of 18 from the
CHIP program and to determine if they are
eligible for benefits under the Medicaid
Cluster program. (Finding 16, pages 76-77)
Similar findings on this issue have been
reported since 2022.

• DHFS does not have adequate procedures to
determine and document eligibility for
beneficiaries of the CHIP and the Medicaid
Cluster programs.  We also noted DHFS does
not have adequate resources to perform and
document eligibility determinations.
Additionally, DHFS has not established
appropriate monitoring procedures to ensure
eligibility determinations are properly
documented in accordance with program
requirements. (Finding 17, pages 78-80)

• DHFS incorrectly calculated qualified
incentive payments charged to the Medicaid
Cluster program using the enhanced federal
medical assistance percentage (FMAP) rate
applicable to payments under the Affordable
Care Act (ACA) rather than its regular FMAP
rate.  Additionally, we noted the
supervisory review procedures related to
the calculation of the qualified incentive
payments were not designed to and did not
operate at a level of precision to identify
an error of this nature. (Finding 18, pages
81-83)

• DHFS did not ensure the annual financial
audits prepared during the year ended June
30, 2024 for Managed Care Organizations
(MCOs) of the CHIP and Medicaid Cluster
programs met the requirements of the MCO
contracts and federal regulations. We also
noted DHFS did not perform follow up
procedures during fiscal year 2024 related
to the MCO audit reports with adverse
opinions.  Accordingly, we noted DHFS has
not established internal control procedures
to ensure the financial reports are
prepared in accordance with Generally
Accepted Accounting Procedures (GAAP).
(Finding 19, pages 84-86)

• DHFS did not adequately screen providers
of the CHIP and Medicaid Cluster program to
ensure Medicaid providers were not on the
United States Department of Health and
Human Services Office of the Inspector
General’s (OIG) List of Excluded
Individuals/Entities (LEIE) at the time the
services were performed. (Finding 20, pages
87-88) Similar findings on this issue have
been reported since 2021.

• DHFS failed to conduct utilization
reviews over Home and Community Based
Waiver Services (HCBS) for five of the nine
waivers contracted out to their vendor
during fiscal year 2024.  The failure to
perform reviews from July 1, 2023 through
June 30, 2024 resulted in $2,754,254,430 in
Medicaid claims that were not subject to
contractor reviews during fiscal year 2024.
(Finding 21, pages 89-90)

The material noncompliance noted resulted
in qualified opinions on the Medicaid
Cluster and CHIP. DHFS accepted our
recommendations.

DEPARTMENT OF CHILDREN AND FAMILY SERVICES
(DCFS)

We noted DCFS, as the administering State
agency, did not materially comply with
specific requirements described on page 21
of the Single Audit Report.  Specifically,
we noted the following:

• DCFS does not have an adequate process in
place to ensure Foster Care – Title IV-E
(Foster Care) daycare maintenance
assistance payments are accurately paid
based on its approved rate schedule.
(Finding 22, pages 91-93)

• DCFS could not provide adequate
supporting documentation to substantiate
payroll and related costs claimed for
federal reimbursement under the Foster
Care, Adoption Assistance, and Temporary
Assistance for Needy Families (TANF)
programs.  Additionally, we noted the
controls to ensure required documentation
is obtained to support payroll and related
costs and maintained to evidence management
approval of payroll information were not
operating effectively.  We also noted
adequate internal controls have not been
established to ensure the data included in
the timekeeping system and used to allocate
personal services expenditures to Foster
Care, Adoption Assistance, TANF, and other
programs operated by DCFS is consistent
with the hours reported on manual
timesheets prepared by the employees and
approved by supervisor. (Finding 23, pages
94-96)

The material noncompliance noted resulted
in qualified opinions on the Foster Care
and Adoption Assistance programs.  DCFS
accepted our recommendations.

ILLINOIS STATE BOARD OF EDUCATION (ISBE)

We noted ISBE, as the administering State
agency, did not materially comply with
specific requirements noted on page 21 of
the Single Audit Report.

Specifically, we noted ISBE did not
adequately monitor and document program
monitoring procedures performed over
subrecipients of the 21st Century Community
Learning Centers (21st Century) program. In
addition, we noted ISBE’s internal controls
over subrecipient on-site monitoring are
not designed at an appropriate level of
precision to ensure monitoring of
subrecipients is completed, documented, and
retained as required by ISBE policies and
procedures. (Finding 25, pages 100-102)

The material noncompliance noted resulted
in a qualified opinion on the 21st Century
program. ISBE accepted our recommendation.

ILLINOIS DEPARTMENT OF EMPLOYMENT SECURITY
(IDES)

We noted IDES, as the administering State
agency, did not materially comply with
specific requirements described on page 22
of the Single Audit Report.

Specifically, we noted IDES failed to
follow established policies when making
eligibility determinations for claimants of
the Unemployment Insurance (UI) program.
Additionally, we noted adequate internal
controls have not been established to
ensure necessary changes resulting from the
conclusion of pandemic related provisions
are made to UI eligibility procedures in a
timely manner. (Finding 30, pages 113-115)

The material noncompliance noted resulted
in a qualified opinion on the UI Program.
IDES accepted our recommendation.

DEPARTMENT OF COMMERCE AND ECONOMIC
OPPORTUNITY (DCEO)

We noted DCEO, as the administering State
agency, did not materially comply with
specific requirements described on page 22
of the Single Audit Report.  Specifically,
we noted the following:

• DCEO did not properly review or re-
certify the accuracy of the clearance
pattern specified in the Treasury-State
Agreement (TSA) related to cash draws for
the Low-Income Home Energy Assistance
Program (LIHEAP). During our testwork over
cash management requirements, we noted the
clearance pattern included in the TSA in
place for the year ended June 30, 2024 had
not been recertified since 2016 (more than
5 years since previous recertification).
Additionally, we noted internal controls
have not been established to ensure
clearance patterns are calculated and
recertified in accordance with Treasury
regulations. (Finding 34, pages 123-124)

• DCEO did not perform its cash draws in
accordance with the funding technique
prescribed in the TSA. Additionally, we
noted internal controls have not been
established to ensure cash draws are
calculated and recertified in accordance
with Treasury regulations and the funding
technique prescribed by the TSA. (Finding
35, pages 125-126)

The material noncompliance noted resulted
in qualified opinions on the LIHEAP Program
and the Workforce Innovation and
Opportunity Act (WIOA) Cluster.  DCEO
accepted our recommendations.

ILLINOIS CRIMINAL JUSTICE INFORMATION
AUTHORITY (ICJIA)

We noted ICJIA, as the administering State
agency, did not materially comply with the
specific requirements described on page 19
of the Single Audit Report.  Specifically,
we noted the following:

• ICJIA did not follow its established
program monitoring policies and procedures
for subrecipients of the Crime Victim
Assistance (CVA) program during fiscal year
2024. (Finding 42, pages 141-142)

• ICJIA did not adequately review single
audit reports received from its
subrecipients for the CVA program on a
timely basis. ICJIA has not established
controls over subrecipient single audit
reviews at an adequate level of precision
to ensure single audit reporting
requirements, including obtaining and
reviewing single audit reporting packages,
issuing management decision letters,
reconciling consolidated year-end financial
reports to agency records, and invoking
stop payment actions, are performed within
required timeframes. (Finding 43, pages
143-146)

• ICJIA did not follow its established
policies and procedures for monitoring
subrecipients of the CVA program. During
our audit procedures, we noted three CVA
subrecipients (with expenditures of
$582,277) were designated for high
oversight and did not have a fiscal audit
performed over their CVA program grants.
Agency personnel indicated additional risk
assessment criteria were considered to
reduce the number of high oversight
subrecipients; however, these additional
criteria are not documented in the fiscal
monitoring policy or risk score
documentation. (Finding 44, pages 147-149)

The material noncompliance resulted in an
adverse opinion on the CVA Program.  ICJIA
accepted our recommendations.

ILLINOIS DEPARTMENT ON AGING (IDOA)

We noted IDOA, as the administering State
agency, did not materially comply with
specific compliance requirements described
on page 22 of the Single Audit Report.
Specifically, we noted the following:

• IDOA did not adequately document review
of single audit reports received from its
subrecipients for the Aging Cluster program
on a timely basis. IDOA has not established
controls over subrecipient single audit
reviews at an adequate level of precision
to ensure single audit reporting
requirements, including obtaining and
reviewing single audit reporting packages,
issuing management decision letters, and
invoking stop payment actions are performed
within required timeframes.  (Finding 49,
pages 158-160)

• IDOA did not prepare accurate federal
financial status reports for the Aging
Cluster (Aging) program. We further noted
the supervisory review procedures performed
for this report were not designed to
operate at an appropriate level of
precision to ensure financial reports are
accurately prepared. Additionally, IDOA
does not perform analytical procedures to
identify potential errors or unusual
fluctuations in reported amounts. (Finding
50, pages 161-163)

The material noncompliance noted resulted
in a qualified opinion on compliance for
the Aging Cluster.  IDOA accepted our
recommendations.

FAILURE TO REPORT SUBAWARD INFORMATION
REQUIRED BY FFATA

IDHS, ISBE, Illinois Community College
Board, the Illinois Department of
Transportation (IDOT), and IDOA
(collectively, the agencies) failed to
report information required by the Federal
Funding Accountability and Transparency Act
(FFATA) for awards granted to subrecipients
of multiple programs.  Additionally, the
Department of Public Health (IDPH) did not
maintain documentation to evidence
information required to reported by FFATA
was submitted within required timeframes
for awards.  Lastly, DCEO failed to
maintain updated procedures which resulted
in filing inaccurate FFATA reports.

The State is required to report certain
identifying information related to awards
made to subrecipients in amounts greater
than or equal to $30,000.  Of the
information required to be reported, the
following key data elements are required to
be audited:

1. Subawardee Name
2. Subawardee  Unique Entity Identifier
3. Amount of subaward
4. Subaward obligation or action date
5. Date of report submission
6. Subaward number
7. Subaward project description
8. Subawardee names and compensation of
highly compensated officers

Failure to identify awards subject to FFATA
and to report subawards in accordance with
FFATA results in noncompliance with federal
requirements.  (Finding 13, pages 65-68;
Finding 24, pages 97-99; Finding 27, pages
105-106; Finding 29, pages 111-112; Finding
36, pages 127-129; Finding 39, pages
134-135; Finding 51, pages 164-165)

The material noncompliance described above
resulted in qualified opinions on the TANF,
CCDF, SSBG, SAPT, Education and
Stabilization Fund – Elementary and
Secondary Education (ESF), Airport
Improvement Program, COVID-19 Airports
Programs, and Infrastructure Investment and
Jobs Act Programs (AIP), Aging Cluster,
LIHEAP, and WIOA programs. Additionally,
the material noncompliance described above
resulted in a qualified opinion – scope
limitation for the COVID-19 – Immunization
Cooperative Agreements (ICA) and COVID-19 –
Epidemiology and Laboratory Capacity for
Infectious Diseases (ELC) programs.

We recommended the agencies establish
procedures and DCEO update its procedures
to identify awards subject to FFATA
reporting requirements and report required
subaward information in accordance with
FFATA.  Additionally, we recommended IDPH
establish procedures to maintain
documentation to evidence information
required by FFATA is reported within
required timeframes.

The agencies, DCEO, and IDPH accepted our
recommendations.

OTHER FINDINGS

The remaining findings pertain to other
noncompliance and internal control matters.
We will follow up on the status of
corrective action on all findings in our
next Statewide Single Audit for the year
ended June 30, 2025.

AUDITORS’ OPINION

The auditors stated the Schedule of
Expenditures of Federal Awards for the
State of Illinois as of and for the year
ended June 30, 2024, is presented fairly in
all material respects.

This single audit was conducted by KPMG
LLP.

COURTNEY DZIERWA
Division Director

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

FRANK J. MAUTINO
Auditor General

FJM:MEG