This report on Federal Awards includes the federal awards of the City of Evanston, Illinois. The reporting entity for the city is based upon criteria established by the Governmental Accounting Standards Board (GASB).
Of the federal expenditures presented in the schedule of expenditures of federal awards, the City of Evanston provided federal awards to subrecipients as follows: Federal Assistance Amount Listing Provided to Program Title Number Subrecipients Community Development Block Grants/Entitlement Grants 14.218 $255,709 Emergency Solutions Grant Program 14.231 $2,647 HOME Investment Partnerships Program 14.239 $112,725 COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 $1,064,204
The City of Evanston received the following program income amounts for the year ended December 31, 2025. Federal Assistance Listing Program Title Number Amount Community Development Block Grants/Entitlement Grants 14.218 $82,142 HOME Investment Partnerships Program 14.239 $24,852
The City of Evanston has several notes receivable outstanding as of December 31, 2025. These loans are for various uses. The Community Development Block Grants/Entitlement Grants Loan funds a number of programs to make decent housing available and affordable to low- and moderate-income families, and to help low- and moderate-income residents maintain their property. The Home Investment Partnerships Program Loan provides loans to housing developers to acquire, rehab or construct housing for low- and moderate-income households. Federal Assistance Listing Program Title Number Amount Community Development Block Grants/Entitlement Grants 14.218 $1,568,398 HOME Investment Partnerships Program 14.239 $5,102,186 The notes receivable balances are not subject to continuing OMB Uniform Guidance compliance requirements.
The City of Evanston has the following loans payable outstanding as of December 31, 2025. These loans are from The Capitalization Grants for Drinking Water and Clean Water State Revolving Funds. Projects funded were the sewer lining at Emerson and Davis streets, rehab of large diameter sewers and rehab of the Cleveland street sewer. Federal Assistance Listing Program Title Number Amount Capitalization Grants for Drinking Water State Revolving Funds 66.468 $568,816 Capitalization Grants for Clean Water State Revolving Funds 66.458 $546,413 The loan payable balances are not subject to continuing OMB Uniform Guidance compliance requirements.
Of the federal expenditures presented in the schedule of expenditures of federal awards, the City of Evanston did not receive any noncash assistance during the year ended December 31, 2025.
The City of Evanston had no federal insurance for the year ended December 31, 2025.