FAC Explorer

Audit 317536

FY End
2023-04-30
Total Expended
$5.11M
Findings
8
Programs
6
Organization: City of Danville (IL)
Year: 2023 Accepted: 2024-08-20
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
484634 2023-004 Significant Deficiency - I
484635 2023-004 Significant Deficiency - I
484636 2023-004 Significant Deficiency - I
484637 2023-004 Significant Deficiency - I
1061076 2023-004 Significant Deficiency - I
1061077 2023-004 Significant Deficiency - I
1061078 2023-004 Significant Deficiency - I
1061079 2023-004 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.17M Yes 1
20.507 Federal Transit_formula Grants $1.15M Yes 1
14.218 Community Development Block Grants/entitlement Grants $488,608 - 0
20.205 Highway Planning and Construction $107,049 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $19,083 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $4,972 - 0

Contacts

Name Title Type
SYCSGE2J15S1 Rickey Williams JR Auditee
2174312400 Sandy Cook Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Danville, Illinois, 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 2 CFR 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 of Danville, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Danville. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The City of Danville has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-004
Finding 2023-004 Federal Agencies: Federal Department of Transportation Federal Program Name: Federal Transit Formula Grant Assistance Listing Number: 20.507 Federal Award Identification Number and Year: N/A Pass-Through Number(s): IL-2020-024-00, IL-2022-029, and IL-2022-008-00 Award Period: 2020 - 2022 Federal Agencies: U.S. Department of Treasury Federal Program Name: COVID-19 State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: March 3, 2021 – December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). Condition: Several purchases for Federal awards did not complete the suspension and debarment procedures prior to entering into the transactions. Questioned Costs: None Context: Federal Transit Formula Grant – Two of two contractors were selected for testing. For one of the contractors, there was no documentation maintained to support the county completed the suspension and debarment procedures. COVID-19 State and Local Fiscal Recovery Funds – Two of four contractors were selected for testing. For one of the contractors, there was no documentation maintained to support the county completed the suspension and debarment procedures. Cause: The processes for suspension and were not properly followed during the current fiscal year. Effect: A lack of internal control procedures can lead to noncompliance with grant requirements. Repeat Finding: N/A Recommendation: We recommend following the requirements for suspension and debarment per the Uniform Guidance, including the date performed and retain required documentation. Views of Responsible Officials: The Citty recognizes and accepts the audit finding as presented.
Finding 2023-004
Finding 2023-004 Federal Agencies: Federal Department of Transportation Federal Program Name: Federal Transit Formula Grant Assistance Listing Number: 20.507 Federal Award Identification Number and Year: N/A Pass-Through Number(s): IL-2020-024-00, IL-2022-029, and IL-2022-008-00 Award Period: 2020 - 2022 Federal Agencies: U.S. Department of Treasury Federal Program Name: COVID-19 State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: March 3, 2021 – December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). Condition: Several purchases for Federal awards did not complete the suspension and debarment procedures prior to entering into the transactions. Questioned Costs: None Context: Federal Transit Formula Grant – Two of two contractors were selected for testing. For one of the contractors, there was no documentation maintained to support the county completed the suspension and debarment procedures. COVID-19 State and Local Fiscal Recovery Funds – Two of four contractors were selected for testing. For one of the contractors, there was no documentation maintained to support the county completed the suspension and debarment procedures. Cause: The processes for suspension and were not properly followed during the current fiscal year. Effect: A lack of internal control procedures can lead to noncompliance with grant requirements. Repeat Finding: N/A Recommendation: We recommend following the requirements for suspension and debarment per the Uniform Guidance, including the date performed and retain required documentation. Views of Responsible Officials: The Citty recognizes and accepts the audit finding as presented.
Finding 2023-004
Finding 2023-004 Federal Agencies: Federal Department of Transportation Federal Program Name: Federal Transit Formula Grant Assistance Listing Number: 20.507 Federal Award Identification Number and Year: N/A Pass-Through Number(s): IL-2020-024-00, IL-2022-029, and IL-2022-008-00 Award Period: 2020 - 2022 Federal Agencies: U.S. Department of Treasury Federal Program Name: COVID-19 State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: March 3, 2021 – December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). Condition: Several purchases for Federal awards did not complete the suspension and debarment procedures prior to entering into the transactions. Questioned Costs: None Context: Federal Transit Formula Grant – Two of two contractors were selected for testing. For one of the contractors, there was no documentation maintained to support the county completed the suspension and debarment procedures. COVID-19 State and Local Fiscal Recovery Funds – Two of four contractors were selected for testing. For one of the contractors, there was no documentation maintained to support the county completed the suspension and debarment procedures. Cause: The processes for suspension and were not properly followed during the current fiscal year. Effect: A lack of internal control procedures can lead to noncompliance with grant requirements. Repeat Finding: N/A Recommendation: We recommend following the requirements for suspension and debarment per the Uniform Guidance, including the date performed and retain required documentation. Views of Responsible Officials: The Citty recognizes and accepts the audit finding as presented.
Finding 2023-004
Finding 2023-004 Federal Agencies: Federal Department of Transportation Federal Program Name: Federal Transit Formula Grant Assistance Listing Number: 20.507 Federal Award Identification Number and Year: N/A Pass-Through Number(s): IL-2020-024-00, IL-2022-029, and IL-2022-008-00 Award Period: 2020 - 2022 Federal Agencies: U.S. Department of Treasury Federal Program Name: COVID-19 State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: March 3, 2021 – December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). Condition: Several purchases for Federal awards did not complete the suspension and debarment procedures prior to entering into the transactions. Questioned Costs: None Context: Federal Transit Formula Grant – Two of two contractors were selected for testing. For one of the contractors, there was no documentation maintained to support the county completed the suspension and debarment procedures. COVID-19 State and Local Fiscal Recovery Funds – Two of four contractors were selected for testing. For one of the contractors, there was no documentation maintained to support the county completed the suspension and debarment procedures. Cause: The processes for suspension and were not properly followed during the current fiscal year. Effect: A lack of internal control procedures can lead to noncompliance with grant requirements. Repeat Finding: N/A Recommendation: We recommend following the requirements for suspension and debarment per the Uniform Guidance, including the date performed and retain required documentation. Views of Responsible Officials: The Citty recognizes and accepts the audit finding as presented.
Finding 2023-004
Finding 2023-004 Federal Agencies: Federal Department of Transportation Federal Program Name: Federal Transit Formula Grant Assistance Listing Number: 20.507 Federal Award Identification Number and Year: N/A Pass-Through Number(s): IL-2020-024-00, IL-2022-029, and IL-2022-008-00 Award Period: 2020 - 2022 Federal Agencies: U.S. Department of Treasury Federal Program Name: COVID-19 State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: March 3, 2021 – December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). Condition: Several purchases for Federal awards did not complete the suspension and debarment procedures prior to entering into the transactions. Questioned Costs: None Context: Federal Transit Formula Grant – Two of two contractors were selected for testing. For one of the contractors, there was no documentation maintained to support the county completed the suspension and debarment procedures. COVID-19 State and Local Fiscal Recovery Funds – Two of four contractors were selected for testing. For one of the contractors, there was no documentation maintained to support the county completed the suspension and debarment procedures. Cause: The processes for suspension and were not properly followed during the current fiscal year. Effect: A lack of internal control procedures can lead to noncompliance with grant requirements. Repeat Finding: N/A Recommendation: We recommend following the requirements for suspension and debarment per the Uniform Guidance, including the date performed and retain required documentation. Views of Responsible Officials: The Citty recognizes and accepts the audit finding as presented.
Finding 2023-004
Finding 2023-004 Federal Agencies: Federal Department of Transportation Federal Program Name: Federal Transit Formula Grant Assistance Listing Number: 20.507 Federal Award Identification Number and Year: N/A Pass-Through Number(s): IL-2020-024-00, IL-2022-029, and IL-2022-008-00 Award Period: 2020 - 2022 Federal Agencies: U.S. Department of Treasury Federal Program Name: COVID-19 State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: March 3, 2021 – December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). Condition: Several purchases for Federal awards did not complete the suspension and debarment procedures prior to entering into the transactions. Questioned Costs: None Context: Federal Transit Formula Grant – Two of two contractors were selected for testing. For one of the contractors, there was no documentation maintained to support the county completed the suspension and debarment procedures. COVID-19 State and Local Fiscal Recovery Funds – Two of four contractors were selected for testing. For one of the contractors, there was no documentation maintained to support the county completed the suspension and debarment procedures. Cause: The processes for suspension and were not properly followed during the current fiscal year. Effect: A lack of internal control procedures can lead to noncompliance with grant requirements. Repeat Finding: N/A Recommendation: We recommend following the requirements for suspension and debarment per the Uniform Guidance, including the date performed and retain required documentation. Views of Responsible Officials: The Citty recognizes and accepts the audit finding as presented.
Finding 2023-004
Finding 2023-004 Federal Agencies: Federal Department of Transportation Federal Program Name: Federal Transit Formula Grant Assistance Listing Number: 20.507 Federal Award Identification Number and Year: N/A Pass-Through Number(s): IL-2020-024-00, IL-2022-029, and IL-2022-008-00 Award Period: 2020 - 2022 Federal Agencies: U.S. Department of Treasury Federal Program Name: COVID-19 State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: March 3, 2021 – December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). Condition: Several purchases for Federal awards did not complete the suspension and debarment procedures prior to entering into the transactions. Questioned Costs: None Context: Federal Transit Formula Grant – Two of two contractors were selected for testing. For one of the contractors, there was no documentation maintained to support the county completed the suspension and debarment procedures. COVID-19 State and Local Fiscal Recovery Funds – Two of four contractors were selected for testing. For one of the contractors, there was no documentation maintained to support the county completed the suspension and debarment procedures. Cause: The processes for suspension and were not properly followed during the current fiscal year. Effect: A lack of internal control procedures can lead to noncompliance with grant requirements. Repeat Finding: N/A Recommendation: We recommend following the requirements for suspension and debarment per the Uniform Guidance, including the date performed and retain required documentation. Views of Responsible Officials: The Citty recognizes and accepts the audit finding as presented.
Finding 2023-004
Finding 2023-004 Federal Agencies: Federal Department of Transportation Federal Program Name: Federal Transit Formula Grant Assistance Listing Number: 20.507 Federal Award Identification Number and Year: N/A Pass-Through Number(s): IL-2020-024-00, IL-2022-029, and IL-2022-008-00 Award Period: 2020 - 2022 Federal Agencies: U.S. Department of Treasury Federal Program Name: COVID-19 State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: March 3, 2021 – December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). Condition: Several purchases for Federal awards did not complete the suspension and debarment procedures prior to entering into the transactions. Questioned Costs: None Context: Federal Transit Formula Grant – Two of two contractors were selected for testing. For one of the contractors, there was no documentation maintained to support the county completed the suspension and debarment procedures. COVID-19 State and Local Fiscal Recovery Funds – Two of four contractors were selected for testing. For one of the contractors, there was no documentation maintained to support the county completed the suspension and debarment procedures. Cause: The processes for suspension and were not properly followed during the current fiscal year. Effect: A lack of internal control procedures can lead to noncompliance with grant requirements. Repeat Finding: N/A Recommendation: We recommend following the requirements for suspension and debarment per the Uniform Guidance, including the date performed and retain required documentation. Views of Responsible Officials: The Citty recognizes and accepts the audit finding as presented.