FAC Explorer

Audit 384047

FY End
2024-12-31
Total Expended
$13.97M
Findings
1
Programs
10
Organization: Village of Oak Park, Illinois (IL)
Year: 2024 Accepted: 2026-01-27
Auditor: SIKICH CPA LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1170787 2024-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $10.88M Yes 1
16.922 EQUITABLE SHARING PROGRAM $150,000 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $120,000 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $56,369 Yes 0
93.967 CDC'S COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $32,493 Yes 0
93.940 HIV PREVENTION ACTIVITIES_HEALTH DEPARTMENT BASED $19,386 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $17,017 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $14,573 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $10,182 Yes 0
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $761 Yes 0

Contacts

Name Title Type
V5P5J4NYG1W4 John Kramer Auditee
7083585464 Tom Siwicki Auditor
No contacts on file

Notes to SEFA

Of the federal expenditures presented in this schedule, the Village provided federal awards to subrecipients from the Community Development Block Grant (ALN #14.218) in the amount of $523,478 and the coronavirus State and Local Fiscal Recovery Funds (ALN #21.027) in the amount of $2,288,967.
No noncash assistant was provided and no federal insurance was in effect.
The amount of loans outstanding at December 31, 2024 under the Community Development Block Grant program was $33,055for first time homebuyers, $1,826,827 for development acquisition loans, $691,350 for single family rehabilitation loans and $149,111 for other deferred and non-deferred payment loans. These loans have no continuing compliance requirements outside of loan repayment.

Finding Details

Finding 2024-003
2024-003 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 quarterly project and expenditure reports to the Illinois Department of Treasury as outlined on the schedule provided within the agreement. Condition: The Village failed to submit two of the quarterly reports 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.