FAC Explorer

Audit 290481

FY End
2023-04-30
Total Expended
$2.79M
Findings
4
Programs
5
Organization: City of Canton (IL)
Year: 2023 Accepted: 2024-02-14
Auditor: Phillips Salmi & Assoc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369086 2023-003 Significant Deficiency - L
369087 2023-003 Significant Deficiency - L
945528 2023-003 Significant Deficiency - L
945529 2023-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
66.468 Capitalization Grants for Drinking Water State Revolving Funds $1.09M Yes 1
11.307 Economic Adjustment Assistance $1.03M Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $589,329 - 0
97.044 Assistance to Firefighters Grant $71,211 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $8,400 - 0

Contacts

Name Title Type
X2LNNKKJS9G9 Kent McDowell Auditee
3096470065 Lori Salmi Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified cash basis of accounting, which is described in Note 1 to the City’s basic financial statements. Amounts reported in the accompanying schedule agree with the amounts reported in the related federal financial reports unless there are timing differences. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-003
Criteria: A local government should have the proper personnel in place to compile the Schedule of Federal Expenditures in accordance with the Office of Management and Budgets (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The Schedule of Federal Expenditures prepared was not a complete listing of all Federal expenditures. Context: The City's Federal grant funding has increased significantly and the City does not have a responsible individual in charge of maintaining and reporting these federal grants. Effect: Failure to be able to prepare the City's Schedule of Federal Expenditures workbook would have resulted in an incorrect Single Audit selection of major programs to test in accordance with Federal guidelines. Cause: Reporting of Federal compliance is administered outside the Finance office. Recommendation: We recommend the Finance office be part of all federal reporting to ensure grants are reported timely and accurately. Management's response: Management will look to stregthen this control during the next fiscal year by evaluating employee's job responsibilities and having one employee be incharge of federal grants.
Finding 2023-003
Criteria: A local government should have the proper personnel in place to compile the Schedule of Federal Expenditures in accordance with the Office of Management and Budgets (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The Schedule of Federal Expenditures prepared was not a complete listing of all Federal expenditures. Context: The City's Federal grant funding has increased significantly and the City does not have a responsible individual in charge of maintaining and reporting these federal grants. Effect: Failure to be able to prepare the City's Schedule of Federal Expenditures workbook would have resulted in an incorrect Single Audit selection of major programs to test in accordance with Federal guidelines. Cause: Reporting of Federal compliance is administered outside the Finance office. Recommendation: We recommend the Finance office be part of all federal reporting to ensure grants are reported timely and accurately. Management's response: Management will look to stregthen this control during the next fiscal year by evaluating employee's job responsibilities and having one employee be incharge of federal grants.
Finding 2023-003
Criteria: A local government should have the proper personnel in place to compile the Schedule of Federal Expenditures in accordance with the Office of Management and Budgets (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The Schedule of Federal Expenditures prepared was not a complete listing of all Federal expenditures. Context: The City's Federal grant funding has increased significantly and the City does not have a responsible individual in charge of maintaining and reporting these federal grants. Effect: Failure to be able to prepare the City's Schedule of Federal Expenditures workbook would have resulted in an incorrect Single Audit selection of major programs to test in accordance with Federal guidelines. Cause: Reporting of Federal compliance is administered outside the Finance office. Recommendation: We recommend the Finance office be part of all federal reporting to ensure grants are reported timely and accurately. Management's response: Management will look to stregthen this control during the next fiscal year by evaluating employee's job responsibilities and having one employee be incharge of federal grants.
Finding 2023-003
Criteria: A local government should have the proper personnel in place to compile the Schedule of Federal Expenditures in accordance with the Office of Management and Budgets (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The Schedule of Federal Expenditures prepared was not a complete listing of all Federal expenditures. Context: The City's Federal grant funding has increased significantly and the City does not have a responsible individual in charge of maintaining and reporting these federal grants. Effect: Failure to be able to prepare the City's Schedule of Federal Expenditures workbook would have resulted in an incorrect Single Audit selection of major programs to test in accordance with Federal guidelines. Cause: Reporting of Federal compliance is administered outside the Finance office. Recommendation: We recommend the Finance office be part of all federal reporting to ensure grants are reported timely and accurately. Management's response: Management will look to stregthen this control during the next fiscal year by evaluating employee's job responsibilities and having one employee be incharge of federal grants.