FAC Explorer

Audit 10634

FY End
2023-04-30
Total Expended
$1.51M
Findings
2
Programs
2
Organization: Village of Durand (IL)
Year: 2023 Accepted: 2024-01-10
Auditor: Benning Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8086 2023-001 Significant Deficiency - P
584528 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $1.31M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $25,000 - 0

Contacts

Name Title Type
C5N3MD4EM9Z1 Sheila Hoffman Auditee
8152482606 Jenny Blocker Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Village of Durand and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the general purpose financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2023-001
Certain members of the accounting staff have duties incompatible with proper segregation of duties. A fundamental element of internal control is the segregation of certain key duties and responsibilities.
Finding 2023-001
Certain members of the accounting staff have duties incompatible with proper segregation of duties. A fundamental element of internal control is the segregation of certain key duties and responsibilities.