FAC Explorer

Audit 374581

FY End
2024-12-31
Total Expended
$2.34M
Findings
2
Programs
6
Organization: Village of Lincolnwood (IL)
Year: 2024 Accepted: 2025-12-15
Auditor: SIKICH CPA LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164757 2024-002 Material Weakness Yes L
1164758 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $900,000 Yes 1
66.468 CAPITALIZATION GRANTS FOR DRINKING WATER STATE REVOLVING FUNDS $206,019 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $61,190 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $37,785 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $25,736 Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $24,346 Yes 0

Contacts

Name Title Type
EJ9MK9BA1V25 Elizabeth Holleb Auditee
8477454701 Martha Trotter Auditor
No contacts on file

Notes to SEFA

The Village did not receive any federal insurance or noncash assistance and provided no Federal awards to subrecipients during the year ended December 31, 2024.
The Village had Illinois Environmental Protection Agency Loans outstanding in the amount of $206,019 at December 31, 2024. The loans have no continuing compliance requirements aside from loan repayment.

Finding Details

Finding 2024-002
2024-002 Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2024 Criteria: In accordance with the grant agreement the Village was required to submit annual project and expenditure reports to the Illinois Department of Treasury as outlined on the schedule provided within the agreement. Condition/Context: The Village failed to submit the annual report in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Questioned Costs: $0 Effect: The result is that the Village did not submit the required information to the Illinois Department of Treasury in a timely fashion. Cause: The condition was an administrative oversight. Recommendation: We recommend the Village increase controls over reporting. Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.