FAC Explorer

Audit 386303

FY End
2025-04-30
Total Expended
$870,444
Findings
1
Programs
5
Organization: CITY OF HERRIN, ILLINOIS (IL)
Year: 2025 Accepted: 2026-02-09
Auditor: KERBER ECK & BRAECKEL LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1172913 2025-003 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $401,799 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $251,260 Yes 0
21.019 CORONAVIRUS RELIEF FUND $128,033 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $82,632 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $6,720 Yes 0

Contacts

Name Title Type
RAVZRV8S63Y7 Steve Frattini Auditee
6189423548 Anna Guetersloh Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the City of Herrin, Illinois under programs of the federal government for the year ended April 30, 2025. The information in this Schedule is presented in accordance with 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 City of Herrin, Illinois, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Herrin, Illinois.
Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The City of Herrin, Illinois received funding though the Edward Byrne Memorial Justice Assistance Program (JAG) from the Illinois Criminal Justice Information Authority passed through from the Department of Justice, which they awarded to the Southern Illinois Enforcement Group (SIEG). SIEG is a multi-jurisdictional, Metropolitan Enforcement Group empowered by Illinois Statues to conduct drug and drug related crime investigations which was established in April 7th, 1978 and operates in Williamson, Jackson, Johnson and Saline Counties. SIEG was awarded $82,632 in grant funds in the fiscal year ending April 30, 2025.
As required by Uniform Guidance section 310(b)(6), City of Herrin, Illinois did not receive or administer any insurance and had no loans or loan guarantees outstanding at year ended April 30, 2025. Non-cash assistance was not received or reported on the Schedule of Expenditures of Federal Awards.
The Corporation has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-003
Criteria Entities that receive federal grants or programs are required to know the source of all grants and awards as the requirements of the U.S. Office of Management and Budget’s (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Final Rule (Uniform Guidance). Entities must be able to document the key components of the schedule of expenditures of federal awards. Condition and Context There was no schedule of expenditures of federal awards provided by management. Cause The City of Herrin has not had an audit requirement under Uniform Guidance in several years and therefore the current budget officer has not had to provide the detailed information every year. Effect The audit firm assisted with compiling all the necessary information to ensure the schedule of federal awards was complete and accurate. Recommendation We recommend management incorporate proper training and education on the information and amounts that must be outlined in the schedule of expenditures of federal awards and further we recommend that management prepare the schedule at least annually including in those years when they are not required to have an audit of federal awards under the Uniform Guidance. Management Response Management will prepare the schedule of expenditures of federal awards as part of the year-end closing process each year to determine their audit requirements under the Uniform Guidance and provide the schedule and all backup used to prepare it to the audit firm during the financial audit process. Official Responsible for Ensuring the Corrective Action Plan is implemented Carl Goodwin, Treasurer Planned Completion Date for the Corrective Action Plan Recommendations are considered at the issuance of the report and it is planned the correction be implemented for the next fiscal year end April 30, 2026.