Audit 36905

FY End
2022-04-30
Total Expended
$830,819
Findings
18
Programs
9
Organization: Village of Lansing (IL)
Year: 2022 Accepted: 2023-08-22
Auditor: Rsm US LLP

Organization Exclusion Status:

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Contacts

Name Title Type
ZAVHGKVPMGN3 Brian Hanigan Auditee
7088957205 Kelly Kirkman Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on this Schedule are reported on the modified 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. No funds were identified as having been provided to subrecipients by the Village under the meaning of the Uniform Guidance, and accordingly, no funds identified in the Schedule are attributable to subrecipient entities as required under the Uniform Guidance. There were no federal awards expended for non-cash assistance, insurance, or any loans or loan guarantees outstanding for the year ended April 30, 2022. The Village has elected to use 10% de minimis indirect cost rate, where applicable, as allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The Village of Lansing, Illinois (the Village) is a governmental entity established under Illinois State Statutes. The Village reporting entity is defined in the notes to the Village's basic financial statements. The Village reports all component units in its basic financial statements. However, the Village has excluded any federal awards granted to its component unit, the Lansing Public Library (Library). The Library was not required to have a singe audit performed for the year ended April 30, 2022. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the Village under programs of the federal government for the year ended April 30, 2022. The information in this Schedule 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 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.

Finding Details

Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.