MADISON COUNTY

Finding 2022-001 Federal Program Name: COVID-19 Emergency Rental Assistance Program AL Number: 21.023 Federal Agency: U.S. Department of the Treasury Pass-Through Grantor: N/A Criteria: Quarterly reports (ERA 1 and ERA 2) are required to be submitted by the 15th of the month following the end of the quarterly reporting period. Statement of Condition: The County did not submit timely reports for the following quarterly reporting periods: October-December 2021 and January-March 2022. Questioned Costs: None Effect of Condition: Failure to submit reports within the required time period puts the grantee in noncompliance with laws, regulations and provisions of contracts or grant agreements. Cause of Condition: Management oversight. Recommendation: The County should schedule the due dates of all project reports in order to avoid late filings. Response: MCCD recognizes the importance of timely filing of quarterly reports for this program and will continue to work to prevent this from occurring in the future. A department wide calendar of report deadlines will be prepared and made available to all departmental employees. Reminders will be set for future submission dates with notifications going to more than one employee. Extensions will be requested as needed and will be well documented and saved on a network drive accessible to all employees. MCCD?s policies and procedures will be updated to include the planned submission dates for future reporting. Please note, the employee charged with completing and submitting these reports is no longer with the County. MCCD will stress the importance of timely filing of these reports to the employee filling this position.

Finding No.: 2022-001 Condition: Reports are required to be submitted by the due dates with the Reports Deliverable Schedule of each grant agreement and the County did not submit the reports timely for two reporting periods. Plan: The County will schedule due dates of all project reports in order to avoid late filings. Anticipated Date of Completion: Ongoing Analysis Name of Contact Person(s): Christopher P. Otto, Community Development Administrator Management Response: MCCD recognizes the importance of timely filing of quarterly reports for this program and will continue to work to prevent this from occurring in the future. A department-wide calendar of report deadlines will be prepared and made available to all departmental employees. Reminders will be set for future submission dates with notifications going to more than one employee. Extensions will be requested as needed and will be well documented and saved on a network drive accessible to all employees. MCCD?s policies and procedures will be updated to include the planned submission dates for future reporting. Please note, the employee charged with completing and submitting these reports is no longer with the County. MCCD will stress the importance of timely filing of these reports to the employee filling this position. MCCD has put together the following planned submissions due date calendar for the ERA program. Planned Submission Dates of Future ERA Reports: Q2 2023 (April- June 2023) due 8/16/2023 Q3 2023 (July-September 2023) due 11/15/2023 Q4 2023 (October- December 2023) due 2/15/2023 Q1 2024 (January-March 2024) due 2/15/2023

2021-003

Finding 2022-002 Federal Program Name: Community Development Block Grant AL Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Grantor: N/A Criteria: Quarterly reports are required to be submitted within ninety calendar days following the end of the quarter. Statement of Condition: The County did not submit timely reports for the reporting period July-September 2022. Questioned Costs: None Effect of Condition: Failure to submit reports within the required time period puts the grantee in noncompliance with laws, regulations and provisions of contracts or grant agreements. Cause of Condition: Management oversight. Recommendation: The County should schedule the due dates of all project reports in order to avoid late filings. Response: MCCD recognizes the importance of timely filing of quarterly reports for this program and will continue to work to prevent this from occurring in the future. A department wide calendar of report deadlines will be prepared and made available to all departmental employees. Reminders will be set for future submission dates with notifications going to more than one employee. Extensions will be requested as needed and will be well documented and saved on a network drive accessible to all employees. MCCD?s policies and procedures will be updated to include the planned submission dates for future reporting. Please note, the employee charged with completing and submitting these reports is no longer with the County. MCCD will stress the importance of timely filing of these reports to the employee filling this position.

Finding No.: 2022-002 Condition: Reports are required to be submitted by the due dates with the Reports Deliverable Schedule of each grant agreement and the County did not submit the reports timely for one reporting period. Plan: The County will schedule due dates of all project reports in order to avoid late filings. Anticipated Date of Completion: Ongoing Analysis Name of Contact Person(s): Christopher P. Otto, Community Development Administrator Management Response: MCCD recognizes the importance of timely filing of quarterly reports for this program and will continue to work to prevent this from occurring in the future. A department-wide calendar of report deadlines will be prepared and made available to all departmental employees. Reminders will be set for future submission dates with notifications going to more than one employee. Extensions will be requested as needed and will be well documented and saved on a network drive accessible to all employees. MCCD?s policies and procedures will be updated to include the planned submission dates for future reporting. Please note, the employee charged with completing and submitting these reports is no longer with the County. MCCD will stress the importance of timely filing of these reports to the employee filling this position. MCCD has put together the following planned submissions due date calendar for the CDBG program. Planned Submission Dates of Future CDBG Reports: FY October 1- September 30 Q4 2022 (July - September 2023) due October 30, 2023 Q1 2023 (October ? December 2023) due January 30, 2024 Q2 2023 (January- March 2024) due April 30. 2024 Q3 2023 (April- June 2024) due July 30, 2024 Q4 2023 (July- September 2024) October 30, 2023

Federal Program Name: Low-Income Home Energy AssistanceAL Number: 93.568Federal Agency: U.S. Department of Health and Human ServicesPass-Through Grantor: Illinois Department of Commerce and Economic OpportunityCriteria: Reports are required to be submitted by the due date within the Report Deliverable Schedule of each grant agreement.Statement of Condition: The County did not submit timely reports for the following grants and reporting periods; Grant 20-221055 Quarterly Periodic Financial Report and Quarterly Periodic Performance Report covering period July 1, 2021 through September 30, 2021 and Grant 20-221055 Closeout Financial Report and Closeout Performance Report covering period June 1, 2020 through September 30, 2021.Questioned Costs: NoneEffect of Condition: Failure to submit reports within the required time period puts the grantee in noncompliance with laws, regulations and provisions of contracts or grant agreements.Cause of Condition: Management oversight due to COVID.Recommendation: The County should schedule the due dates of all project reports in order to avoid late filings.Response: COVID-19 related work environment adjustments since March 2020 resulted in unprecedented stress on this office while increasing the overall workload well beyond normal conditions. Usual funding levels in terms of administering programs and reporting greatly exceeded what this office was staffed for. Rather than scaling the workload down with the shutdown, Grants funding increased by over $20,000,000 during this time as we distributed necessary COVID-19 related assistance to needy families while continuing our usual programs. Additionally, we experienced retirements of several key personnel in 2021. Replacement and training of those key personnel has been completed and COVID-19 related grant funding is now in the final stages of usage. We have implemented procedures and streamlined processes to ensure timeliness of filed reports including advance automatic calendar reminder notifications.

Condition: Reports are required to be submitted by the due dates with the Reports Deliverable Schedule of each grant agreement and the County did not submit the reports timely for two reporting periods.Plan: The County will schedule due dates of all project reports in order to avoid late filings.Anticipated Date of Completion: Ongoing AnalysisName of Contact Person(s): Christopher P. Otto, Community Development AdministratorManagement Response:COVID-19 related work environment adjustments since March 2020 resulted in unprecedented stress on this office while increasing the overall workload well beyond normal conditions. Usual funding levels in terms of administering programs and reporting greatly exceeded what this office was staffed for. Rather than scaling the workload down with the shutdown, Grants funding increased by over $20,000,000 during this time as we distributed necessary COVID-19 related assistance to needy families while continuing our usual programs. Additionally, we experienced retirements of several key personnel in 2021. Replacement and training of those key personnel has been completed and COVID-19 related grant funding is now in the final stages of usage. We have implemented procedures and streamlined processes to ensure timeliness of filed reports including advance automatic calendar reminder notifications.

Federal Program Name: COVID-19 Low-Income Home Energy AssistanceAL Number: 93.568Federal Agency: U.S. Department of Health and Human ServicesPass-Through Grantor: Illinois Department of Commerce and Economic OpportunityCriteria: Reports are required to be submitted by the due date within the Report Deliverable Schedule of each grant agreement.Statement of Condition: The County did not submit timely reports for the following grant and reporting period; Grant 20-274055 Closeout Financial Report and Closeout Performance Report covering period July 1, 2020 through June 30, 2021.Questioned Costs: NoneEffect of Condition: Failure to submit reports within the required time period puts the grantee in noncompliance with laws, regulations and provisions of contracts or grant agreements.Cause of Condition: Management oversight due to COVID.Recommendation: The County should schedule the due dates of all project reports in order to avoid late filings.Response: COVID-19 related work environment adjustments since March 2020 resulted in unprecedented stress on this office while increasing the overall workload well beyond normal conditions. Usual funding levels in terms of administering programs and reporting greatly exceeded what this office was staffed for. Rather than scaling the workload down with the shutdown, Grants funding increased by over $20,000,000 during this time as we distributed necessary COVID-19 related assistance to needy families while continuing our usual programs. Additionally, we experienced retirements of several key personnel in 2021. Replacement and training of those key personnel has been completed and COVID-19 related grant funding is now in the final stages of usage. We have implemented procedures and streamlined processes to ensure timeliness of filed reports including advance automatic calendar reminder notifications.

Condition: Reports are required to be submitted by the due dates with the Reports Deliverable Schedule of each grant agreement and the County did not submit the reports timely for one reporting period.Plan: The County will schedule due dates of all project reports in order to avoid late filings.Anticipated Date of Completion: Ongoing AnalysisName of Contact Person(s): Christopher P. Otto, Community Development AdministratorManagement Response:COVID-19 related work environment adjustments since March 2020 resulted in unprecedented stress on this office while increasing the overall workload well beyond normal conditions. Usual funding levels in terms of administering programs and reporting greatly exceeded what this office was staffed for. Rather than scaling the workload down with the shutdown, Grants funding increased by over $20,000,000 during this time as we distributed necessary COVID-19 related assistance to needy families while continuing our usual programs. Additionally, we experienced retirements of several key personnel in 2021. Replacement and training of those key personnel has been completed and COVID-19 related grant funding is now in the final stages of usage. We have implemented procedures and streamlined processes to ensure timeliness of filed reports including advance automatic calendar reminder notifications.

Federal Program Name: COVID-19 Emergency Rental Assistance ProgramAL Number: 21.023Federal Agency: U.S. Department of the TreasuryPass-Through Grantor: N/ACriteria: Monthly reports are required to be submitted by the 15th of the month following the end of the monthly reporting period.Statement of Condition: The County did not submit timely reports for the following monthly reporting periods: April 2021, May 2021, June 2021, July 2021, August 2021, and September 2021.Questioned Costs: NoneEffect of Condition: Failure to submit reports within the required time period puts the grantee in noncompliance with laws, regulations and provisions of contracts or grant agreements.Cause of Condition: Management oversight due to COVID.Recommendation: The County should schedule the due dates of all project reports in order to avoid late filings.Response: COVID-19 related work environment adjustments since March 2020 resulted in unprecedented stress on this office while increasing the overall workload well beyond normal conditions. Usual funding levels in terms of administering programs and reporting greatly exceeded what this office was staffed for. Rather than scaling the workload down with the shutdown, Grants funding increased by over $20,000,000 during this time as we distributed necessary COVID-19 related assistance to needy families while continuing our usual programs. Additionally, we experienced retirements of several key personnel in 2021. Replacement and training of those key personnel has been completed and COVID-19 related grant funding is now in the final stages of usage. We have implemented procedures and streamlined processes to ensure timeliness of filed reports including advance automatic calendar reminder notifications.

Condition: Monthly reports are required to be submitted by the 15th of the month following the end of the monthly reporting period and the County did not submit the reports timely for six reporting periods.Plan: The County will schedule due dates of all project reports in order to avoid late filings.Anticipated Date of Completion: Ongoing AnalysisName of Contact Person(s): Christopher P. Otto, Community Development AdministratorManagement Response:COVID-19 related work environment adjustments since March 2020 resulted in unprecedented stress on this office while increasing the overall workload well beyond normal conditions. Usual funding levels in terms of administering programs and reporting greatly exceeded what this office was staffed for. Rather than scaling the workload down with the shutdown, Grants funding increased by over $20,000,000 during this time as we distributed necessary COVID-19 related assistance to needy families while continuing our usual programs. Additionally, we experienced retirements of several key personnel in 2021. Replacement and training of those key personnel has been completed and COVID-19 related grant funding is now in the final stages of usage. We have implemented procedures and streamlined processes to ensure timeliness of filed reports including advance automatic calendar reminder notifications.

Federal Program Name: Epidemiology and Laboratory Capacity for Infectious DiseaseAL Number: 93.323Federal Agency: U.S. Department of Health and Human ServicesPass-Through Grantor: Illinois Department of Public HealthCriteria: Quarterly financial/reimbursement certification reports are required to be submitted within thirty calendar days following the end of the quarter.Statement of Condition: The County did not submit timely reports for the reporting periods; March 1, 2021 through May 31, 2021, June 1, 2021 through August 31, 2021, and September 1, 2021 through November 30 ,2021.Questioned Costs: NoneEffect of Condition: Failure to submit reports within the required time period puts the grantee in noncompliance with laws, regulations and provisions of contracts or grant agreements.Cause of Condition: Management oversight due to COVID.Recommendation: The County should schedule the due dates of all project reports in order to avoid late filings.Response: All due dates of reports will be scheduled on the appropriate Manager?s calendar with a reminder set five business days before the due date to ensure that no late filings occur.

Condition: Quarterly financial/reimbursement certification reports are required to be submitted withing thirty calendar days following the end of the quarter and the County did not submit the reports timely for three reporting periods.Plan: The County will schedule due dates of all project reports in order to avoid late filings.Anticipated Date of Completion: Ongoing AnalysisName of Contact Person(s): Amanda Pruitt, BSN, RN, Interim Director Public Health & Joanie Hall, Administrative Division DirectorManagement Response:All due dates of reports will be scheduled on the appropriate Manager?s calendar with a reminder set five business days before the due date to ensure that no late filings occur.

Federal Program Name: Immunization Cooperative AgreementsAL Number: 93.268Federal Agency: U.S. Department of Health and Human ServicesPass-Through Grantor: Illinois Department of Public HealthCriteria: Quarterly financial reports are required to be submitted within thirty calendar days following the end of the quarter.Statement of Condition: The County did not submit timely reports for the following grants and reporting periods; Grant 05080057H-VFCC quarterly financial report covering period January 1, 2021 through March 31, 2021, Grant 05080057H-PHBP quarterly financial report covering period January 1, 2021 through March 31, 2021, and Grant 2500057J quarterly financial report covering period July 1, 2021 through September 30, 2021.Questioned Costs: NoneEffect of Condition: Failure to submit reports within the required time period puts the grantee in noncompliance with laws, regulations and provisions of contracts or grant agreements.Cause of Condition: Management oversight due to COVID.Recommendation: The County should schedule the due dates of all project reports in order to avoid late filings.Response: All due dates of reports will be scheduled on the appropriate Manager?s calendar with a reminder set five business days before the due date to ensure that no late filings occur.

Condition: Quarterly financial reports are required to be submitted withing thirty calendar days following the end of the quarter and the County did not submit the reports timely for three reporting periods.Plan: The County will schedule due dates of all project reports in order to avoid late filings.Anticipated Date of Completion: Ongoing AnalysisName of Contact Person(s): Amanda Pruitt, BSN, RN, Interim Director Public Health & Joanie Hall, Administrative Division DirectorManagement Response:All due dates of reports will be scheduled on the appropriate Manager?s calendar with a reminder set five business days before the due date to ensure that no late filings occur.