FAC Explorer

Audit 403376

FY End
2025-04-30
Total Expended
$1.98M
Findings
1
Programs
5
Organization: MIDLOTHIAN VILLAGE OF (IL)
Year: 2025 Accepted: 2026-06-09
Auditor: CROWE LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1217234 2025-008 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
66.468 DRINKING WATER STATE REVOLVING FUND $1.01M Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $631,434 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $174,454 Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $132,690 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $34,086 Yes 0

Contacts

Name Title Type
PMDNMSHFCKE3 Yvonne Redmond Auditee
7087528934 Christine Torres Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of 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 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 Village, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Village.
The Village did not receive non-cash assistance or have Federal insurance in effect during the fiscal year.
Of the federal expenditures presented in the schedule, the Village did not provide any federal awards to subrecipients.

Finding Details

Finding 2025-008
2025-008: Procurement Policy Information on the federal program: 66.468 – Capitalization Grants for Drinking Water State Revolving Fund Environmental Protection Agency (EPA) Passed through Illinois EPA L174235 and C176673 Criteria or specific requirement (including statutory, regulatory, or other citation): 2 CFR 200.318 requires that recipients of Federal awards maintain and use documented procedures for procurement transactions. Condition: We noted that the Village does not have a documented procurement policy in place as required by 2 CFR 200.318. No instances of noncompliance were identified in the procurement transactions tested. Cause: Management has not yet developed or formally adopted procurement policies and procedures consistent with the Uniform Guidance requirements. Effect or potential effect: The lack of a documented procurement policy may result in procurement activities that are not compliant with federal requirements. Questioned costs: None Context: We reviewed procurement practices related to purchases made under federal programs during the audit period. Procurement transactions selected for testing complied with applicable federal requirements. Identification as a repeat finding, if applicable: Not applicable Recommendation: We recommend that the Village develop and adopt a written procurement policy that aligns with the requirements of 2 CFR 200.318–.326 to strengthen internal control over procurement activities. Views of responsible officials and planned corrective actions: A purchasing and procurement policy was created and discussed at the May 2026 finance committee meeting and approved by the board in May 2026.