FAC Explorer

Audit 400501

FY End
2025-04-30
Total Expended
$3.54M
Findings
1
Programs
4
Organization: HAZEL CREST VILLAGE (IL)
Year: 2025 Accepted: 2026-05-04
Auditor: WIPFLI LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1213591 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
66.468 CAPITALIZATION GRANTS FOR DRINKING WATER STATE REVOLVING FUNDS $2.93M Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $586,050 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $27,707 Yes 0
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $2,054 Yes 0

Contacts

Name Title Type
CMGUD861HLL5 Amanda Page-Horvet Auditee
7083359600 Matt Schueler Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant expenditures of the Village of Hazel Crest, Illinois, (the "Village") under programs of the federal government for the year ended April 30, 2025. The information in this Schedule is presented in accordance with the requirements of the 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 this Schedule may differ from amounts presented in, or used in the preparation of, the Village's financial statements.
The Village did not expend any federal awards in the form of non-cash assistance during the year ended April 30, 2025.
The Village did not receive or administer any insurance, loans or loan guarantees during the fiscal year ended April 30, 2025.

Finding Details

Finding 2025-001
Noncompliant Procurement Policy Federal Program Information: Funding agency: U.S. Environmental Agency Title: Drinking Water State Revolving Funds AL number: 66.468 Criteria or Specific Requirement: According to 2 CFR §200.318(a), non-Federal entities must use their own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in 2 CFR §200.317 through 2 CFR §200.326. Condition: The Village has a written procurement policy; however, the policy has not been updated to align with the procurement standards under 2 CFR §200.317 through 2 CFR §200.326. Context: We reviewed the procurement policy and compared it to federal requirements. Questioned Costs: None Effect: The use of a noncompliant policy increases the risk that the Village may face sanctions, including, repayment of funds or termination of awards. Cause: Management did not adopt a procurement policy that conforms with the Uniform Guidance requirements. Repeat: No Auditor's Recommendation: We recommend the Village review and update its procurement policy to ensure full compliance with 2 CFR §200.317 through 2 CFR §200.32 View of Responsible Officials: Management acknowledges the finding and has prepared a corrective action plan.