FAC Explorer

Audit 39564

FY End
2022-12-31
Total Expended
$14.13M
Findings
2
Programs
16
Organization: City of Peoria, Illinois (IL)
Year: 2022 Accepted: 2023-09-19
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42113 2022-002 Significant Deficiency - L
618555 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.32M Yes 0
66.458 Capitalization Grants for Clean Water State Revolving Funds $3.07M Yes 0
14.218 Community Development Block Grants/entitlement Grants $2.46M - 0
11.307 Economic Adjustment Assistance $1.25M Yes 1
14.231 Emergency Solutions Grant Program $453,871 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $427,538 - 0
97.044 Assistance to Firefighters Grant $229,430 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $224,322 - 0
14.239 Home Investment Partnerships Program $210,431 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $159,901 - 0
16.588 Violence Against Women Formula Grants $94,152 - 0
97.083 Staffing for Adequate Fire and Emergency Response (safer) $78,960 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $56,217 - 0
20.205 Highway Planning and Construction $54,564 - 0
94.006 Americorps $25,613 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $5,857 - 0

Contacts

Name Title Type
K6UKNLP5HVS3 Kyle Cratty Auditee
3094948500 Adam Pulley Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: Revenue from federal awards is recognized in the governmental funds when the City has done everything necessary to establish its right to revenue and the revenue meets the available criteria. Expenditures of federal awards are recognized in the accounting period when the liability is incurred and approved for reimbursement. Such expenditures (with the exception of Assistance Listing Number 21.019) 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. Assistance Listing Number 21.019 follows criteria determined by the Department of Treasury for allowability of costs. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The City had $1,106,015 of loan balances outstanding as of December 31, 2022 related to the EDA Revolving Loan Fund (Assistance Listing Number 11.307). The current year $870,509 EDA Revolving Loan Fund expenditures, included in the schedule of expenditures of federal awards, represent the 65% federal portion of the outstanding loan balances plus related cash and investment balances.
Title: Basis of Presentation Accounting Policies: Revenue from federal awards is recognized in the governmental funds when the City has done everything necessary to establish its right to revenue and the revenue meets the available criteria. Expenditures of federal awards are recognized in the accounting period when the liability is incurred and approved for reimbursement. Such expenditures (with the exception of Assistance Listing Number 21.019) 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. Assistance Listing Number 21.019 follows criteria determined by the Department of Treasury for allowability of costs. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of City of Peoria, Illinois (the City) and is presented on the modified accrual basis of accounting. All federal financial assistance received directly from federal agencies, as well as federal financial assistance passed through other governmental agencies expanded during the year, is included in the schedule. 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). Therefore, some amounts presented in the schedule may differ from amounts presented in or used in the preparation of the basic financial statements.

Finding Details

Finding 2022-002
Federal Agency: U.S. Department of Commerce Federal Program/Cluster Title: Economic Development Cluster Assistance Listing Number: 11.307 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Condition: Reports submitted by the City to the granting agency were not submitted timely. Criteria or Specific Requirement: Reports submitted to granting agencies must be complete, accurate, and submitted in a timely manner. Context: We noted that 3 of the 11 reports tested were not submitted by the City to the granting agency by the required due date. Effect: The City did not comply with the compliance requirements for reporting set forth in the Uniform Guidance, resulting in required reports not being submitted timely. Cause: Management informed us staff turnover lead to required reports not being submitted timely. Recommendation: To ensure timely reporting, we recommend strengthening of internal control by training multiple staff how to complete reporting required by the Uniform Guidance. Views of Responsible Officials: The City's economic development staff, who are responsible for managing this federal grant program, experienced complete turnover during 2021 and 2022. The employees who had been completing the grant reporting are no longer with the City, and the newly-hired employees were new to the process. Staff has worked with the U.S. Department of Commerce on correcting the grant reporting deficiencies, which will be corrected in the 2023 fiscal year.
Finding 2022-002
Federal Agency: U.S. Department of Commerce Federal Program/Cluster Title: Economic Development Cluster Assistance Listing Number: 11.307 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Condition: Reports submitted by the City to the granting agency were not submitted timely. Criteria or Specific Requirement: Reports submitted to granting agencies must be complete, accurate, and submitted in a timely manner. Context: We noted that 3 of the 11 reports tested were not submitted by the City to the granting agency by the required due date. Effect: The City did not comply with the compliance requirements for reporting set forth in the Uniform Guidance, resulting in required reports not being submitted timely. Cause: Management informed us staff turnover lead to required reports not being submitted timely. Recommendation: To ensure timely reporting, we recommend strengthening of internal control by training multiple staff how to complete reporting required by the Uniform Guidance. Views of Responsible Officials: The City's economic development staff, who are responsible for managing this federal grant program, experienced complete turnover during 2021 and 2022. The employees who had been completing the grant reporting are no longer with the City, and the newly-hired employees were new to the process. Staff has worked with the U.S. Department of Commerce on correcting the grant reporting deficiencies, which will be corrected in the 2023 fiscal year.