FAC Explorer

Audit 364860

FY End
2024-04-30
Total Expended
$2.25M
Findings
4
Programs
4
Organization: Village of Harwood Heights (IL)
Year: 2024 Accepted: 2025-08-25
Auditor: Eccezion

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
574604 2024-002 - - L
574605 2024-002 - - L
1151046 2024-002 - - L
1151047 2024-002 - - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.13M Yes 1
97.039 Hazard Mitigation Grant $1.06M Yes 1
20.600 State and Community Highway Safety $43,029 - 0
16.607 Bulletproof Vest Partnership Program $3,368 - 0

Contacts

Name Title Type
F8FKCKN6VD29 Mary Ventrella Auditee
7088677200 Kevin Smith Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The Schedule of Expenditures of Federal Awards includes the federal award activity of Village of Harwood Heights under programs of the federal government for the year ended April 30, 2024. The information in this Schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, and used in the preparation of, the basic financial statements.
Title: SUMMARY OF ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs Expenditures reported on the Schedule are reported on the 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.
Title: INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The Village has elected not to use the 10 percent de minimis indirect rate as allowed under the Uniform Guidance.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The Village did not provide federal awards to subrecipients during the year ended April 30, 2024.
Title: FEDERAL LOANS Accounting Policies: Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs There were no federal loans or loan guarantees outstanding at year end.
Title: DONATED PERSONAL PROTECTIVE EQUIPMENT (PPE) (UNAUDITED) Accounting Policies: Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The Village received no federally donated PPE.

Finding Details

Finding 2024-002
FINDING NUMBER: 2024-002 Criteria or specific requirement: Management is responsible for complying with grant agreement requirements. Condition: During the audit it was noted that management had difficulties providing expenditure reports for the federal grants. It was also noted that for the SLFRF grant performance reports that are due annually (30 days following the end of the period) were submitted late in the case of the 2024 grant. Context: It was difficult to obtain expenditure reports needed to tie out federal award expenditures. One of the performance reports was submitted late for the SLFRF grant. Effect: Misstatements of grant expenditures might not be caught timely, and the Schedule of Expenditures of Federal Awards could be misstated. The Village could potentially lose funding due to required grant reports being submitted late. Cause: The Village’s control activities and monitoring processes did not identify existing issues related to grant expenditure reports, as well as the requirement for timely submission of performance reports, in the case of the SLFRF grant. Recommendation: Management should review grant expenditure reports throughout the year to make sure that information is available timely for all grants. Management should improve their internal control processes to ensure that grant performance reports are filed as required based on the grant agreement. Management’s response: Management will monitor grant expenditure reports closely and will improve their control activities to ensure that grant performance reports are filed as required by the grant agreement.
Finding 2024-002
FINDING NUMBER: 2024-002 Criteria or specific requirement: Management is responsible for complying with grant agreement requirements. Condition: During the audit it was noted that management had difficulties providing expenditure reports for the federal grants. It was also noted that for the SLFRF grant performance reports that are due annually (30 days following the end of the period) were submitted late in the case of the 2024 grant. Context: It was difficult to obtain expenditure reports needed to tie out federal award expenditures. One of the performance reports was submitted late for the SLFRF grant. Effect: Misstatements of grant expenditures might not be caught timely, and the Schedule of Expenditures of Federal Awards could be misstated. The Village could potentially lose funding due to required grant reports being submitted late. Cause: The Village’s control activities and monitoring processes did not identify existing issues related to grant expenditure reports, as well as the requirement for timely submission of performance reports, in the case of the SLFRF grant. Recommendation: Management should review grant expenditure reports throughout the year to make sure that information is available timely for all grants. Management should improve their internal control processes to ensure that grant performance reports are filed as required based on the grant agreement. Management’s response: Management will monitor grant expenditure reports closely and will improve their control activities to ensure that grant performance reports are filed as required by the grant agreement.
Finding 2024-002
FINDING NUMBER: 2024-002 Criteria or specific requirement: Management is responsible for complying with grant agreement requirements. Condition: During the audit it was noted that management had difficulties providing expenditure reports for the federal grants. It was also noted that for the SLFRF grant performance reports that are due annually (30 days following the end of the period) were submitted late in the case of the 2024 grant. Context: It was difficult to obtain expenditure reports needed to tie out federal award expenditures. One of the performance reports was submitted late for the SLFRF grant. Effect: Misstatements of grant expenditures might not be caught timely, and the Schedule of Expenditures of Federal Awards could be misstated. The Village could potentially lose funding due to required grant reports being submitted late. Cause: The Village’s control activities and monitoring processes did not identify existing issues related to grant expenditure reports, as well as the requirement for timely submission of performance reports, in the case of the SLFRF grant. Recommendation: Management should review grant expenditure reports throughout the year to make sure that information is available timely for all grants. Management should improve their internal control processes to ensure that grant performance reports are filed as required based on the grant agreement. Management’s response: Management will monitor grant expenditure reports closely and will improve their control activities to ensure that grant performance reports are filed as required by the grant agreement.
Finding 2024-002
FINDING NUMBER: 2024-002 Criteria or specific requirement: Management is responsible for complying with grant agreement requirements. Condition: During the audit it was noted that management had difficulties providing expenditure reports for the federal grants. It was also noted that for the SLFRF grant performance reports that are due annually (30 days following the end of the period) were submitted late in the case of the 2024 grant. Context: It was difficult to obtain expenditure reports needed to tie out federal award expenditures. One of the performance reports was submitted late for the SLFRF grant. Effect: Misstatements of grant expenditures might not be caught timely, and the Schedule of Expenditures of Federal Awards could be misstated. The Village could potentially lose funding due to required grant reports being submitted late. Cause: The Village’s control activities and monitoring processes did not identify existing issues related to grant expenditure reports, as well as the requirement for timely submission of performance reports, in the case of the SLFRF grant. Recommendation: Management should review grant expenditure reports throughout the year to make sure that information is available timely for all grants. Management should improve their internal control processes to ensure that grant performance reports are filed as required based on the grant agreement. Management’s response: Management will monitor grant expenditure reports closely and will improve their control activities to ensure that grant performance reports are filed as required by the grant agreement.