FAC Explorer

Audit 318181

FY End
2023-04-30
Total Expended
$2.57M
Findings
2
Programs
15
Organization: Village of Skokie (IL)
Year: 2023 Accepted: 2024-08-29
Auditor: Lauterbach & Amen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485455 2023-001 Material Weakness - AB
1061897 2023-001 Material Weakness - AB

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.09M Yes 1
14.218 Community Development Block Grants/entitlement Grants $145,172 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $112,513 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $99,313 - 0
97.067 Homeland Security Grant Program $63,000 - 0
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $58,584 - 0
93.069 Public Health Emergency Preparedness $57,756 - 0
20.616 National Priority Safety Programs $53,169 - 0
93.268 Immunization Cooperative Agreements $44,641 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $42,980 - 0
20.205 Highway Planning and Construction $36,944 - 0
93.008 Medical Reserve Corps Small Grant Program $34,732 - 0
93.394 Cancer Detection and Diagnosis Research $18,865 - 0
16.012 Alcohol, Tobacco, and Firearms_training Assistance $7,800 - 0
93.324 State Health Insurance Assistance Program $1,771 - 0

Contacts

Name Title Type
QCAXA9K2VB17 Julian Prendi Auditee
8479338246 Don Shaw Auditor
No contacts on file

Notes to SEFA

Title: NOTE 4 – SUBRECIPIENT RELATIONSHIPS Accounting Policies: NOTE 1 – BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Village 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 Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Because the Schedule presents only a selected portion of the operations of the Village, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Village. NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures Expenditures reported on the Schedule are reported on the accrual basis of accounting. Pass-Through Entities Pass-through entity identifying numbers are presented on the Schedule where available. De Minimis Rate Used: Y Rate Explanation: The Village has selected to use the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. The Village remitted the following funds to recipients for the Community Development Block Grant Federal CFDA Number 14.218: Asian Human Services Family Health Center $ 9 ,370 Center for Enriched Living 3,000 CJE Senior Life 3 5,025 Housing Opportunity Development Center 1 9,500 Impact Behavioral Health Partners 3,645 Jewish Child & Family Services 3 ,720 Metropolitan Family Services 5 ,580 North Shore Senior Center 7 ,440 Orchard Village 23,800 Peer Services 4 ,185 Search Development Center 1 2,975 Shore Community Services 2 9,400 The Children's Advocacy 3 ,720 The Harbour Inc. 1 10 Turning Point 1 9,000 Wings Program, Inc. 4 ,660

Finding Details

Finding 2023-001
Restatement to Fund Balance Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct prior year property tax revenues. Criteria: A good system of internal controls would provide for accurate recording and reporting of revenues and receivables on a regular basis in order to provide for accurate financial reporting. Cause: Year-end entries related to property taxes were required in order to accurately present the Village’s financial statements. Effect: A material adjustment to the Village’s beginning fund balance was required to properly state Property Taxes. Recommendation: We recommend the Village implement effective internal controls in order to provide an accurate assessment of reporting requirements for revenues and receivables. This implementation of improved controls would result in the appropriate recognition for financial reporting requirements. Corrective Action Plan: The Village will implement internal controls to properly record property tax revenue, receivables, and deferred on a timely basis prior to audit fieldwork. Additionally, the Village Finance Director will provide monthly reviews of the financial statements.
Finding 2023-001
Restatement to Fund Balance Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct prior year property tax revenues. Criteria: A good system of internal controls would provide for accurate recording and reporting of revenues and receivables on a regular basis in order to provide for accurate financial reporting. Cause: Year-end entries related to property taxes were required in order to accurately present the Village’s financial statements. Effect: A material adjustment to the Village’s beginning fund balance was required to properly state Property Taxes. Recommendation: We recommend the Village implement effective internal controls in order to provide an accurate assessment of reporting requirements for revenues and receivables. This implementation of improved controls would result in the appropriate recognition for financial reporting requirements. Corrective Action Plan: The Village will implement internal controls to properly record property tax revenue, receivables, and deferred on a timely basis prior to audit fieldwork. Additionally, the Village Finance Director will provide monthly reviews of the financial statements.