FAC Explorer

Audit 35636

FY End
2022-12-31
Total Expended
$3.96M
Findings
2
Programs
9
Organization: City of Freeport (IL)
Year: 2022 Accepted: 2023-09-27
Auditor: Lauterbach & Amen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30891 2022-001 Significant Deficiency Yes L
607333 2022-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.82M Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $255,697 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $224,506 - 0
97.047 Pre-Disaster Mitigation $166,878 - 0
16.029 Office on Violence Against Women Special Projects $137,484 - 0
20.106 Airport Improvement Program $76,433 - 0
20.600 State and Community Highway Safety $13,633 - 0
45.310 Grants to States $13,400 - 0
16.607 Bulletproof Vest Partnership Program $1,219 - 0

Contacts

Name Title Type
J1VNMDELLFK5 Michelle Richter Auditee
8152971300 Don Shaw Auditor
No contacts on file

Notes to SEFA

Title: 10% DE MINIMIS INDIRECT COST RATE Accounting Policies: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the City under programs of the federal government for the year ended December 31, 2022. 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 City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpendituresExpenditures reported on the Schedule are reported on the accrual basis of accounting.Pass-Through EntitiesPass-through entity identifying numbers are presented on the Schedule where available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The City has selected to use the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414.
Title: SUBRECIPIENT RELATIONSHIPS Accounting Policies: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the City under programs of the federal government for the year ended December 31, 2022. 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 City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpendituresExpenditures reported on the Schedule are reported on the accrual basis of accounting.Pass-Through EntitiesPass-through entity identifying numbers are presented on the Schedule where available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The City did not remit any funds to subrecipients.

Finding Details

Finding 2022-001
Finding 2022 ? 001: Data Collection Form submissions Condition: The 2021 data collection form and audit package were not submitted timely. Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances. Effect: The City is at risk of jeopardizing the continued funding provided by the federal agencies. Recommendation: We recommend the City implement policies and procedures related to the Uniform Guidance reporting requirements. Corrective Action Plan: The City will implement a process to track the submission time of the data collection form and audit package.
Finding 2022-001
Finding 2022 ? 001: Data Collection Form submissions Condition: The 2021 data collection form and audit package were not submitted timely. Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances. Effect: The City is at risk of jeopardizing the continued funding provided by the federal agencies. Recommendation: We recommend the City implement policies and procedures related to the Uniform Guidance reporting requirements. Corrective Action Plan: The City will implement a process to track the submission time of the data collection form and audit package.