FAC Explorer

Audit 391715

FY End
2025-06-30
Total Expended
$5.07M
Findings
1
Programs
7
Organization: City of Urbana Illinois (IL)
Year: 2025 Accepted: 2026-03-13
Auditor: LAUTERBACH & AMEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1179355 2025-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.13M Yes 1
97.083 STAFFING FOR ADEQUATE FIRE AND EMERGENCY RESPONSE (SAFER) $758,161 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $214,638 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $169,489 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $123,738 Yes 0
81.128 ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) $76,800 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $2,465 Yes 0

Contacts

Name Title Type
S9V6SD6918H7 Kris Francisco Auditee
2173842309 Don Shaw 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 under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.
Expenditures Expenditures reported on the Schedule are reported on the accrual basis of accounting. Pass-Through Entities Pass-through entity identifying numbers are presented on the Schedule where available
The City has elected to waive the use of the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414.
The City of Urbana provided ALN #14.218 - Community Development Block Grants/Entitlement Grants to the following subrecipients: Assistance Listing Number Additional Award Number Subrecipient Name Amount Passed Through to Subrecipient 14.218 B22MC170024 RPC TBRA HGV $ 2,401 14.218 B24MC170024 RACES 19,987 Total 14.218 Passed Through to Subrecipients 22,388 Assistance Listing Number Additional Award Number Subrecipient Name Amount Passed Through to Subrecipient 14.239 M-17-DC-17-0217 TBRA Courage Connection $ 1,952 14.239 M-19-DC-17-0217 TBRA RPC 50,276 14.239 M-19-DC-17-0217 TBRA RPC HGV 4,818 Total M-19-DC-17-0217 55,094 14.239 M-20-DC-17-0217 TBRA RPC 48,338 14.239 M-20-DC-17-0217 TBRA RPC HGV 60,833 Total M-20-DC-17-0217 109,171 14.239 M-21-DP-17-0217 CCHCC case management 66,171 14.239 M-21-DP-17-0217 CU at Home housing navigation 24,055 14.239 M-21-DP-17-0217 RPC housing navigation 28,461 Total M-21-DP-17-0217 118,687 14.239 M-22-DC-17-0217 First Followers - Wiley 6,450 14.239 M-23-DC-17-0217 First Followers- Prospect 12,449 14.239 M-23-DC-17-0217 First Followers- Prospect Op 6,500 14.239 M-23-DC-17-0217 Habitat- Beardsley 32,500 14.239 M-23-DC-17-0217 Habitat- Dublin 30,000 14.239 M-23-DC-17-0217 Habitat- Edgebrook 32,500 14.239 M-23-DC-17-0217 Habitat- Maple 22,318 14.239 M-23-DC-17-0217 Habitat- Operating 26,000 14.239 M-23-DC-17-0217 RPC TBRA 30,716 14.239 M-23-DC-17-0217 TBRA RPC 5,872 Total M-23-DC-17-0217 198,855 Total 14.239 Passed Through to Subrecipients 490,209

Finding Details

Finding 2025-001
Material Weakness Finding 2025 – 001: Restatement to Fund Balance/Net Position Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct retainage payable and capital assets that were improperly recorded in prior years. Criteria: A good system of internal controls would provide for accurate recording and reporting of retainage payable and capital assets on a regular basis in order to provide for accurate financial reporting. Cause: Year-end entries related to retainage payable and capital assets were required in order to accurately present the City’s financial statements. Effect: A material adjustment to the City’s beginning fund balance/net position was required to properly state retainage payable and capital assets. Recommendation: We recommend the City implement effective internal controls in order to provide an accurate assessment of reporting requirements. This implementation of improved controls would result in the appropriate recognition for financial reporting requirements. Corrective Action Plan: The City Finance Department will implement internal controls to properly record retainage payable and capital assets on a timely basis prior to audit fieldwork.