FAC Explorer

Audit 17032

FY End
2022-04-30
Total Expended
$957,150
Findings
2
Programs
3
Organization: Village of Elmwood Park (IL)
Year: 2022 Accepted: 2023-02-14
Auditor: Gw & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12502 2022-004 - Yes I
588944 2022-004 - Yes I

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $591,564 Yes 1
12.U01 Environmental Infrastructure Program Section 219 $364,535 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1,051 - 0

Contacts

Name Title Type
H4WFZ9T6MGU6 James Parenti Auditee
7084527300 John J Wysocki Auditor
No contacts on file

Notes to SEFA

Accounting Policies: GeneralThe accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal award programs of the Village of Elmwood Park, Illinois (Village). The Villages reporting entity is defined in Note 1 to the Villages financial statements.Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).Basis of AccountingThe accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Villages financial statements. Expenditures are recognized following the cost principles contained in the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-004
Assistance Listing #: 20.205 Program: Highway Planning and Construction Cluster Federal Agency: Department of Transportation Repeat Finding: Yes (2021-006) 2022-004 Procurement Policy In Need of Updating for Federal Requirements Criteria Uniform Guidance procurement requirements (2 CFR 200.320(c)) provides specific circumstances in which noncompetitive procurement can be used. Condition The Village?s procurement policy allows for waiver of bidding requirements by a 2/3 vote of all Village Trustees. This is not one of the specific circumstances provided in Uniform Guidance for noncompetitive procurement. Context We have not identified any instances in which bidding requirements have been waived for procurements under federal programs at this time. Cause The cause appears to be a lack of familiarity with the particular provision of the Uniform Guidance. Effect A procurement policy not in accordance with federal requirements could result in noncompliance with federal procurement requirements. Recommendation We recommend that the Village update its procurement policy to remove the bidding waiver provision in the case of federal procurements. Management Response Management agrees with the finding and recommendation. See corrective action plan.
Finding 2022-004
Assistance Listing #: 20.205 Program: Highway Planning and Construction Cluster Federal Agency: Department of Transportation Repeat Finding: Yes (2021-006) 2022-004 Procurement Policy In Need of Updating for Federal Requirements Criteria Uniform Guidance procurement requirements (2 CFR 200.320(c)) provides specific circumstances in which noncompetitive procurement can be used. Condition The Village?s procurement policy allows for waiver of bidding requirements by a 2/3 vote of all Village Trustees. This is not one of the specific circumstances provided in Uniform Guidance for noncompetitive procurement. Context We have not identified any instances in which bidding requirements have been waived for procurements under federal programs at this time. Cause The cause appears to be a lack of familiarity with the particular provision of the Uniform Guidance. Effect A procurement policy not in accordance with federal requirements could result in noncompliance with federal procurement requirements. Recommendation We recommend that the Village update its procurement policy to remove the bidding waiver provision in the case of federal procurements. Management Response Management agrees with the finding and recommendation. See corrective action plan.