FAC Explorer

Audit 294986

FY End
2023-04-30
Total Expended
$13.31M
Findings
16
Programs
6
Organization: City of Chicago Heights (IL)
Year: 2023 Accepted: 2024-03-13
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
375927 2023-002 - Yes L
375928 2023-002 - Yes L
375929 2023-002 - Yes L
375930 2023-002 - Yes L
375931 2023-002 - Yes L
375932 2023-002 - Yes L
375933 2023-002 - Yes L
375934 2023-002 - Yes L
952369 2023-002 - Yes L
952370 2023-002 - Yes L
952371 2023-002 - Yes L
952372 2023-002 - Yes L
952373 2023-002 - Yes L
952374 2023-002 - Yes L
952375 2023-002 - Yes L
952376 2023-002 - Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $9.12M Yes 1
14.218 Community Development Block Grants/entitlement Grants $3.27M - 1
97.044 Assistance to Firefighters Grant $649,022 - 1
20.600 State and Community Highway Safety $11,874 - 1
16.751 Edward Byrne Memorial Competitive Grant Program $6,295 - 1
16.607 Bulletproof Vest Partnership Program $4,595 - 1

Contacts

Name Title Type
SJNNPA6H4M23 David Gonzalez Auditee
7087565300 Kelly Kirkman Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on this Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. There was no non-cash assistance received during the year ended April 30, 2023. In addition, there were no direct loans or loan guarantees outstanding at April 30, 2023. 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. The City of Chicago Heights, Illinois (the City) is a governmental entity established under Illinois State Statutes. The City reporting entity is defined in the notes to the City’s basic financial statements. The City reports all component units in its basic financial statements. However, the City has excluded any federal awards granted to its blended component unit, the City of Chicago Heights Public Library (Library). The Library did not have any expenditures of federal awards was not required to have a single audit performed for the year ended April 30, 2023. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the City under programs of the federal government for the year ended April 30, 2023. The information in this Schedule 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). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on this Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. There was no non-cash assistance received during the year ended April 30, 2023. In addition, there were no direct loans or loan guarantees outstanding at April 30, 2023. 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. Expenditures reported on this Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. There was no non-cash assistance received during the year ended April 30, 2023. In addition, there were no direct loans or loan guarantees outstanding at April 30, 2023.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on this Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. There was no non-cash assistance received during the year ended April 30, 2023. In addition, there were no direct loans or loan guarantees outstanding at April 30, 2023. 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. The City has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Finding 2023-002: Late Issuance of the 2023 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2023. Finding The City’s fiscal year 2023 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Single Audit package for the City’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. Cause This was due to staffing shortages at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2023 Single Audit package. Identification as a repeat finding, if applicable Repeat. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2023-002
Finding 2023-002: Late Issuance of the 2023 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2023. Finding The City’s fiscal year 2023 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Single Audit package for the City’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. Cause This was due to staffing shortages at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2023 Single Audit package. Identification as a repeat finding, if applicable Repeat. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2023-002
Finding 2023-002: Late Issuance of the 2023 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2023. Finding The City’s fiscal year 2023 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Single Audit package for the City’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. Cause This was due to staffing shortages at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2023 Single Audit package. Identification as a repeat finding, if applicable Repeat. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2023-002
Finding 2023-002: Late Issuance of the 2023 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2023. Finding The City’s fiscal year 2023 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Single Audit package for the City’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. Cause This was due to staffing shortages at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2023 Single Audit package. Identification as a repeat finding, if applicable Repeat. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2023-002
Finding 2023-002: Late Issuance of the 2023 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2023. Finding The City’s fiscal year 2023 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Single Audit package for the City’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. Cause This was due to staffing shortages at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2023 Single Audit package. Identification as a repeat finding, if applicable Repeat. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2023-002
Finding 2023-002: Late Issuance of the 2023 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2023. Finding The City’s fiscal year 2023 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Single Audit package for the City’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. Cause This was due to staffing shortages at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2023 Single Audit package. Identification as a repeat finding, if applicable Repeat. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2023-002
Finding 2023-002: Late Issuance of the 2023 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2023. Finding The City’s fiscal year 2023 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Single Audit package for the City’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. Cause This was due to staffing shortages at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2023 Single Audit package. Identification as a repeat finding, if applicable Repeat. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2023-002
Finding 2023-002: Late Issuance of the 2023 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2023. Finding The City’s fiscal year 2023 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Single Audit package for the City’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. Cause This was due to staffing shortages at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2023 Single Audit package. Identification as a repeat finding, if applicable Repeat. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2023-002
Finding 2023-002: Late Issuance of the 2023 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2023. Finding The City’s fiscal year 2023 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Single Audit package for the City’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. Cause This was due to staffing shortages at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2023 Single Audit package. Identification as a repeat finding, if applicable Repeat. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2023-002
Finding 2023-002: Late Issuance of the 2023 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2023. Finding The City’s fiscal year 2023 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Single Audit package for the City’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. Cause This was due to staffing shortages at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2023 Single Audit package. Identification as a repeat finding, if applicable Repeat. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2023-002
Finding 2023-002: Late Issuance of the 2023 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2023. Finding The City’s fiscal year 2023 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Single Audit package for the City’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. Cause This was due to staffing shortages at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2023 Single Audit package. Identification as a repeat finding, if applicable Repeat. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2023-002
Finding 2023-002: Late Issuance of the 2023 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2023. Finding The City’s fiscal year 2023 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Single Audit package for the City’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. Cause This was due to staffing shortages at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2023 Single Audit package. Identification as a repeat finding, if applicable Repeat. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2023-002
Finding 2023-002: Late Issuance of the 2023 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2023. Finding The City’s fiscal year 2023 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Single Audit package for the City’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. Cause This was due to staffing shortages at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2023 Single Audit package. Identification as a repeat finding, if applicable Repeat. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2023-002
Finding 2023-002: Late Issuance of the 2023 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2023. Finding The City’s fiscal year 2023 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Single Audit package for the City’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. Cause This was due to staffing shortages at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2023 Single Audit package. Identification as a repeat finding, if applicable Repeat. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2023-002
Finding 2023-002: Late Issuance of the 2023 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2023. Finding The City’s fiscal year 2023 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Single Audit package for the City’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. Cause This was due to staffing shortages at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2023 Single Audit package. Identification as a repeat finding, if applicable Repeat. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2023-002
Finding 2023-002: Late Issuance of the 2023 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2023. Finding The City’s fiscal year 2023 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Single Audit package for the City’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. Cause This was due to staffing shortages at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2023 Single Audit package. Identification as a repeat finding, if applicable Repeat. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.