This report on Federal Awards includes the federal awards of the City of Evanston, Illinois. The reporting entity for the city is based upon criteria established by the Governmental Accounting Standards Board (GASB). The City of Evanston is the primary government according to GASB criteria. On April 30, 2014, the Township was discontinued and dissolved following the March 18, 2014 general election vote taken by the registered voters of the Evanston Township. Persuant to 60 ILCS 1/27-15 and 1/27-20, effective 12:00 a.m. May 1, 2014, the City of Evanston assumed all rights, powers, assets, property, obligations and duties of the Evanston Township, including the responsibilities of providing the services that were previously provided by the Township. Beginning May 1, 2014, the functions of the Township are reported along with the City.
Of the federal expenditures presented in the schedule of expenditures of federal awards, the City of Evanston provided federal awards to subrecipients as follows: Program Title Federal Amount Assistance Provided to Listing Subrecipients Number Community Development Block Grants/Entitlement Grants 14.218 $316,486 Emergency Solutions Grant Program 14.231 $168,058 HOME Investment Partnerships Program 14.239 $90,795 COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 $793,380
The City of Evanston received the following program income amounts for the year ended December 31, 2024. The balances of receipts are from letter of credit drawdowns for the program. The program expenditures for the year include expenditures of this program income. Program Title Federal Amount Assistance Listing Number Community Development Block Grants/Entitlement Grants 14.218 $8,813 Home Investment Partnerships Program 14.239 $42,384 Neighborhood Stabilization Program 14.256 $6,555
The City of Evanston has several notes receivable outstanding as of December 31, 2024. These loans are for various uses. The Community Development Block Grants/Entitlement Grants Loan funds a number of programs to make decent housing available and affordable to low-and moderate-income families, and to help low- and moderate-income residents maintain their property. The Home Investment Partnerships Program Loan provides loans to housing developers to acquire, rehab or construct housing for low and moderate income households. Program Title Federal Amount Assistance Listing Number Community Development Block Grants/Entitlement Grants 14.218 $1,766,805 Home Investment Partnerships Program 14.239 $5,221,483 The notes receivable balances are not subject to continuing OMB Uniform guidance compliane requirements.
The City of Evanston has the following loans payable outstanding as of December 31, 2024. These loans are from The Capitalization Grants for Drinking Water and Clean Water State Revolving Funds. Projects funded were the sewer lining at Emerson and Davis streets, rehab of large diameter sewers and rehab of the Cleveland street sewer. Program Title Federal Amount Assistance Listing Number Capitalization Grants for Drinking Water State Revolving Funds 66.468 $617,787 Capitalization Grants for Clean Water State Revolving Funds 66.458 $601,515 The loan payable balances are not subject to continuing OMB Uniform Guidance compliance requirements.
Of the federal expenditures presented in the Schedule of expenditures of federal awards, the City of Evanston did not receive any noncash assistance during the year ended December 31, 2024.
The City of Evanston had no federal insurance for the year ended December 31, 2024.