FAC Explorer

Audit 329858

FY End
2023-04-30
Total Expended
$3.04M
Findings
2
Programs
9
Organization: City of Calumet City (IL)
Year: 2023 Accepted: 2024-11-25
Auditor: Crowe LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
512115 2023-002 Material Weakness - L
1088557 2023-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
16.922 Equitable Sharing Program $589,931 - 0
16.710 Public Safety Partnership and Community Policing Grants $567,512 Yes 1
97.044 Assistance to Firefighters Grant $497,562 - 0
20.600 State and Community Highway Safety $396,126 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $113,481 - 0
97.083 Staffing for Adequate Fire and Emergency Response (safer) $28,653 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $16,311 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $9,017 Yes 0
16.034 Coronavirus Emergency Supplemental Funding Program $5,679 - 0

Contacts

Name Title Type
MFQMLLXLU9K1 Gerry Tarka Auditee
7088918130 Christine Torres Auditor
No contacts on file

Notes to SEFA

Accounting Policies: General: The accompanying Schedule of Expenditures of Federal Awards (“SEFA”) presents the activity of all federal award programs of the City of Calumet City, Illinois (“City”). The City’s reporting entity is defined in Note 1 to the City’s financial statements. Basis of Presentation: The accompanying SEFA 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 SEFA 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 SEFA 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. Basis of Accounting: The accompanying SEFA is presented using the modified accrual basis of accounting, which is described in Note 1 to the City’s financial statements. 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. Negative amounts shown on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Cost Rate: The City has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Subrecipients, Loan Guarantees, Non-Cash Transactions, Federal Insurance: Of the federal expenditures presented in the SEFA, the City did not provide any federal awards to subrecipients and did not have any federal loan guarantees, non-cash transactions or federal insurance in place. Reconciliation to the Equitable Sharing Annual Certification: The City reports expenditures to the Department of Justice on the cash basis in the Annual Certification Report. Below is a reconciliation of the expenditures as presented in the Annual Certification Report to the SEFA. 16.922 Expenditures per the Annual Certification Report $ 412,544 Less: Expenditures paid in FY23 but incurred in FY22 (1,800) Plus: Expenditures paid in FY24 but incurred in FY23 69,900 Plus: FY22 prepayments 133,333 Less: FY23 prepayments (270,022) Expenditures per the SEFA $ 343,955 De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Finding 2023-002: Reporting Federal Program Information: Public Safety Partnership and Community Policing Grants, ALN #16.710 Criteria: According to the grant agreement, to assist the COPS Office in monitoring and tracking the performance of the award, the City is responsible for submitting semi-annual programmatic progress reports that describe project activities during the reporting period and quarterly Federal Financial Reports using Standard Form 425 (SF-425). Condition: The quarterly reports that were filed did not contain all expenses related to the grant. Context: The progress report is used to track the City’s progress toward implementing community policing strategies and to collect data to gauge the effectiveness of increasing the City’s community policing capacity through COPS Office funding. There was no formal review process in place for the performance reports. The reports are completed by the Police department grant facilitator who receives input from the Police Chief or the Assistant Police Chief but no formal documentation. The Federal Financial Report is used to track the expenditures of the recipient’s award funds on a cumulative basis throughout the life of the award. The cumulative amount of the federal share of expenditures was under-reported on the quarterly reports that were filed during the fiscal year. All expenditures were not included within the total. This incorrectly calculated on the report the amount of the unobligated balance of the grant. The City resubmitted the reports when the error was identified. Questioned Cost: None Effect: The quarterly reporting understated the expenditures for the grant and overstated the unobligated balance. Cause: The preparer of the report was unaware that the amount reported for expenditures should be cumulative. Repeat Finding: No Recommendation: We recommend that the secondary review of the reports verify that the amount being presented on the report is the cumulative amount. Additionally, we recommend that the performance report be prepared and reviewed by separate individuals and have that be formally documented.
Finding 2023-002
Finding 2023-002: Reporting Federal Program Information: Public Safety Partnership and Community Policing Grants, ALN #16.710 Criteria: According to the grant agreement, to assist the COPS Office in monitoring and tracking the performance of the award, the City is responsible for submitting semi-annual programmatic progress reports that describe project activities during the reporting period and quarterly Federal Financial Reports using Standard Form 425 (SF-425). Condition: The quarterly reports that were filed did not contain all expenses related to the grant. Context: The progress report is used to track the City’s progress toward implementing community policing strategies and to collect data to gauge the effectiveness of increasing the City’s community policing capacity through COPS Office funding. There was no formal review process in place for the performance reports. The reports are completed by the Police department grant facilitator who receives input from the Police Chief or the Assistant Police Chief but no formal documentation. The Federal Financial Report is used to track the expenditures of the recipient’s award funds on a cumulative basis throughout the life of the award. The cumulative amount of the federal share of expenditures was under-reported on the quarterly reports that were filed during the fiscal year. All expenditures were not included within the total. This incorrectly calculated on the report the amount of the unobligated balance of the grant. The City resubmitted the reports when the error was identified. Questioned Cost: None Effect: The quarterly reporting understated the expenditures for the grant and overstated the unobligated balance. Cause: The preparer of the report was unaware that the amount reported for expenditures should be cumulative. Repeat Finding: No Recommendation: We recommend that the secondary review of the reports verify that the amount being presented on the report is the cumulative amount. Additionally, we recommend that the performance report be prepared and reviewed by separate individuals and have that be formally documented.