FAC Explorer

Audit 41926

FY End
2022-04-30
Total Expended
$1.57M
Findings
10
Programs
8
Organization: City of Bloomington, Illinois (IL)
Year: 2022 Accepted: 2022-11-09
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
45200 2022-001 Significant Deficiency - L
45201 2022-001 Significant Deficiency - L
45202 2022-001 Significant Deficiency - L
45203 2022-001 Significant Deficiency - L
45204 2022-001 Significant Deficiency - L
621642 2022-001 Significant Deficiency - L
621643 2022-001 Significant Deficiency - L
621644 2022-001 Significant Deficiency - L
621645 2022-001 Significant Deficiency - L
621646 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $394,509 - 0
14.218 Community Development Block Grants/entitlement Grants $114,989 Yes 1
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $28,199 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $25,379 - 0
90.404 2018 Hava Election Security Grants $18,657 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $16,736 - 0
10.311 Beginning Farmer and Rancher Development Program $8,000 - 0
14.267 Continuum of Care Program $5,756 - 0

Contacts

Name Title Type
KYUDEBKLLFW5 Patti-Lynn Silva Auditee
3094342233 Michael Malatt Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures 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. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred. De Minimis Rate Used: N Rate Explanation: The City of Bloomington has not elected to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Bloomington under programs of the federal government for the year ended April 30, 2022. 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 City of Bloomington, it is not intended to and does not present the financial position, changes in net position or cash flows of the City of Bloomington. The reporting entity for the City of Bloomington is based upon criteria established by the Governmental Accounting Standards Board. The City of Bloomington is the primary government according to GASB criteria, while the Miller Park Zoological Society and the Library Foundation are discretely reported component units. The Miller Park Zoological Society and the Library Foundation are not required to be audited according to Uniform Guidance.
Title: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures 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. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred. De Minimis Rate Used: N Rate Explanation: The City of Bloomington has not elected to use the 10% de minimis indirect cost rate. Of the federal expenditures presented in the Schedule, the City of Bloomington provided federal awards to subrecipients as follows:Grant Program/Subrecipient: Community Development Block Grants/Entitlement Grants: 14.218 Habitat for Humanity: 23,750 Housing Authority of the City of Bloomington: 12,014 McLean County Regional Planning Commission: 31,589 Mid Central Community Action: 21,687 Partners for Community for Recycling for Families: 5,000 Personal Assistance Telephone Help Inc.: 35,552 Prairie Legal Services: 15,000 West Bloomington Revitalization Project: 34,505 Total Community Development Block Grants/Entitlement Grants: 179,097 Continuum of Care Program: 14.267 Childrens Home Aid: 21,495 Housing Authority of the City of Bloomington: 18,340 Partners Community: 36,628 Personal Assistance Telephone Help: 55,827 Salvation Army: 93,848 Total Continuum of Care Program: 226,138 Lead-Based Paint Hazard Control in Privately-Owned Housing: 14.900 Mid Central Community Action: 17,385 Total Lead-Based Paint Hazard Control in Privately-Owned Housing: 17,385 Total passed through to subrecipients: 422,620

Finding Details

Finding 2022-001
Finding 2022-001 CDBG - Entitlement Grants Cluster ? AL #14.218 Criteria: Federal Acquisition Regulation clause 52.204-10 - By the end of the month following the month of award of a first-tier subcontract valued at or above the threshold specified in FAR 4.1403(a) ($30,000) on the date of subcontract award, the Contractor shall report the following information at http://www.fsrs.gov. Condition: The City did not submit the necessary FFATA reports for two of its subrecipients. Effects: The City could continue to be out of compliance with FFATA requirements. Questioned Costs: None noted. Cause: The City had turnover within its Community Development department after the subawards were finalized. Context: Upon review, the identified audit finding is categorized as an isolated instance as a result of employee turnover. Our sample is not statistically valid. Recommendation: Recommendations to resolve the deficiency and help mitigate future occurrences include training and implementation of follow-up procedures. Management?s Response: Due to recent HUD monitoring, one subaward agreement (Bloomington Housing Authority) will begin to be awarded directly to the subrecipient in future years. The City now has a fully-staffed Community Development department with positions supporting the CDBG grant. The City has added FFATA reporting as a part of its subaward process. The City will also seek out technical assistance and training to ensure successful reporting going forward.
Finding 2022-001
Finding 2022-001 CDBG - Entitlement Grants Cluster ? AL #14.218 Criteria: Federal Acquisition Regulation clause 52.204-10 - By the end of the month following the month of award of a first-tier subcontract valued at or above the threshold specified in FAR 4.1403(a) ($30,000) on the date of subcontract award, the Contractor shall report the following information at http://www.fsrs.gov. Condition: The City did not submit the necessary FFATA reports for two of its subrecipients. Effects: The City could continue to be out of compliance with FFATA requirements. Questioned Costs: None noted. Cause: The City had turnover within its Community Development department after the subawards were finalized. Context: Upon review, the identified audit finding is categorized as an isolated instance as a result of employee turnover. Our sample is not statistically valid. Recommendation: Recommendations to resolve the deficiency and help mitigate future occurrences include training and implementation of follow-up procedures. Management?s Response: Due to recent HUD monitoring, one subaward agreement (Bloomington Housing Authority) will begin to be awarded directly to the subrecipient in future years. The City now has a fully-staffed Community Development department with positions supporting the CDBG grant. The City has added FFATA reporting as a part of its subaward process. The City will also seek out technical assistance and training to ensure successful reporting going forward.
Finding 2022-001
Finding 2022-001 CDBG - Entitlement Grants Cluster ? AL #14.218 Criteria: Federal Acquisition Regulation clause 52.204-10 - By the end of the month following the month of award of a first-tier subcontract valued at or above the threshold specified in FAR 4.1403(a) ($30,000) on the date of subcontract award, the Contractor shall report the following information at http://www.fsrs.gov. Condition: The City did not submit the necessary FFATA reports for two of its subrecipients. Effects: The City could continue to be out of compliance with FFATA requirements. Questioned Costs: None noted. Cause: The City had turnover within its Community Development department after the subawards were finalized. Context: Upon review, the identified audit finding is categorized as an isolated instance as a result of employee turnover. Our sample is not statistically valid. Recommendation: Recommendations to resolve the deficiency and help mitigate future occurrences include training and implementation of follow-up procedures. Management?s Response: Due to recent HUD monitoring, one subaward agreement (Bloomington Housing Authority) will begin to be awarded directly to the subrecipient in future years. The City now has a fully-staffed Community Development department with positions supporting the CDBG grant. The City has added FFATA reporting as a part of its subaward process. The City will also seek out technical assistance and training to ensure successful reporting going forward.
Finding 2022-001
Finding 2022-001 CDBG - Entitlement Grants Cluster ? AL #14.218 Criteria: Federal Acquisition Regulation clause 52.204-10 - By the end of the month following the month of award of a first-tier subcontract valued at or above the threshold specified in FAR 4.1403(a) ($30,000) on the date of subcontract award, the Contractor shall report the following information at http://www.fsrs.gov. Condition: The City did not submit the necessary FFATA reports for two of its subrecipients. Effects: The City could continue to be out of compliance with FFATA requirements. Questioned Costs: None noted. Cause: The City had turnover within its Community Development department after the subawards were finalized. Context: Upon review, the identified audit finding is categorized as an isolated instance as a result of employee turnover. Our sample is not statistically valid. Recommendation: Recommendations to resolve the deficiency and help mitigate future occurrences include training and implementation of follow-up procedures. Management?s Response: Due to recent HUD monitoring, one subaward agreement (Bloomington Housing Authority) will begin to be awarded directly to the subrecipient in future years. The City now has a fully-staffed Community Development department with positions supporting the CDBG grant. The City has added FFATA reporting as a part of its subaward process. The City will also seek out technical assistance and training to ensure successful reporting going forward.
Finding 2022-001
Finding 2022-001 CDBG - Entitlement Grants Cluster ? AL #14.218 Criteria: Federal Acquisition Regulation clause 52.204-10 - By the end of the month following the month of award of a first-tier subcontract valued at or above the threshold specified in FAR 4.1403(a) ($30,000) on the date of subcontract award, the Contractor shall report the following information at http://www.fsrs.gov. Condition: The City did not submit the necessary FFATA reports for two of its subrecipients. Effects: The City could continue to be out of compliance with FFATA requirements. Questioned Costs: None noted. Cause: The City had turnover within its Community Development department after the subawards were finalized. Context: Upon review, the identified audit finding is categorized as an isolated instance as a result of employee turnover. Our sample is not statistically valid. Recommendation: Recommendations to resolve the deficiency and help mitigate future occurrences include training and implementation of follow-up procedures. Management?s Response: Due to recent HUD monitoring, one subaward agreement (Bloomington Housing Authority) will begin to be awarded directly to the subrecipient in future years. The City now has a fully-staffed Community Development department with positions supporting the CDBG grant. The City has added FFATA reporting as a part of its subaward process. The City will also seek out technical assistance and training to ensure successful reporting going forward.
Finding 2022-001
Finding 2022-001 CDBG - Entitlement Grants Cluster ? AL #14.218 Criteria: Federal Acquisition Regulation clause 52.204-10 - By the end of the month following the month of award of a first-tier subcontract valued at or above the threshold specified in FAR 4.1403(a) ($30,000) on the date of subcontract award, the Contractor shall report the following information at http://www.fsrs.gov. Condition: The City did not submit the necessary FFATA reports for two of its subrecipients. Effects: The City could continue to be out of compliance with FFATA requirements. Questioned Costs: None noted. Cause: The City had turnover within its Community Development department after the subawards were finalized. Context: Upon review, the identified audit finding is categorized as an isolated instance as a result of employee turnover. Our sample is not statistically valid. Recommendation: Recommendations to resolve the deficiency and help mitigate future occurrences include training and implementation of follow-up procedures. Management?s Response: Due to recent HUD monitoring, one subaward agreement (Bloomington Housing Authority) will begin to be awarded directly to the subrecipient in future years. The City now has a fully-staffed Community Development department with positions supporting the CDBG grant. The City has added FFATA reporting as a part of its subaward process. The City will also seek out technical assistance and training to ensure successful reporting going forward.
Finding 2022-001
Finding 2022-001 CDBG - Entitlement Grants Cluster ? AL #14.218 Criteria: Federal Acquisition Regulation clause 52.204-10 - By the end of the month following the month of award of a first-tier subcontract valued at or above the threshold specified in FAR 4.1403(a) ($30,000) on the date of subcontract award, the Contractor shall report the following information at http://www.fsrs.gov. Condition: The City did not submit the necessary FFATA reports for two of its subrecipients. Effects: The City could continue to be out of compliance with FFATA requirements. Questioned Costs: None noted. Cause: The City had turnover within its Community Development department after the subawards were finalized. Context: Upon review, the identified audit finding is categorized as an isolated instance as a result of employee turnover. Our sample is not statistically valid. Recommendation: Recommendations to resolve the deficiency and help mitigate future occurrences include training and implementation of follow-up procedures. Management?s Response: Due to recent HUD monitoring, one subaward agreement (Bloomington Housing Authority) will begin to be awarded directly to the subrecipient in future years. The City now has a fully-staffed Community Development department with positions supporting the CDBG grant. The City has added FFATA reporting as a part of its subaward process. The City will also seek out technical assistance and training to ensure successful reporting going forward.
Finding 2022-001
Finding 2022-001 CDBG - Entitlement Grants Cluster ? AL #14.218 Criteria: Federal Acquisition Regulation clause 52.204-10 - By the end of the month following the month of award of a first-tier subcontract valued at or above the threshold specified in FAR 4.1403(a) ($30,000) on the date of subcontract award, the Contractor shall report the following information at http://www.fsrs.gov. Condition: The City did not submit the necessary FFATA reports for two of its subrecipients. Effects: The City could continue to be out of compliance with FFATA requirements. Questioned Costs: None noted. Cause: The City had turnover within its Community Development department after the subawards were finalized. Context: Upon review, the identified audit finding is categorized as an isolated instance as a result of employee turnover. Our sample is not statistically valid. Recommendation: Recommendations to resolve the deficiency and help mitigate future occurrences include training and implementation of follow-up procedures. Management?s Response: Due to recent HUD monitoring, one subaward agreement (Bloomington Housing Authority) will begin to be awarded directly to the subrecipient in future years. The City now has a fully-staffed Community Development department with positions supporting the CDBG grant. The City has added FFATA reporting as a part of its subaward process. The City will also seek out technical assistance and training to ensure successful reporting going forward.
Finding 2022-001
Finding 2022-001 CDBG - Entitlement Grants Cluster ? AL #14.218 Criteria: Federal Acquisition Regulation clause 52.204-10 - By the end of the month following the month of award of a first-tier subcontract valued at or above the threshold specified in FAR 4.1403(a) ($30,000) on the date of subcontract award, the Contractor shall report the following information at http://www.fsrs.gov. Condition: The City did not submit the necessary FFATA reports for two of its subrecipients. Effects: The City could continue to be out of compliance with FFATA requirements. Questioned Costs: None noted. Cause: The City had turnover within its Community Development department after the subawards were finalized. Context: Upon review, the identified audit finding is categorized as an isolated instance as a result of employee turnover. Our sample is not statistically valid. Recommendation: Recommendations to resolve the deficiency and help mitigate future occurrences include training and implementation of follow-up procedures. Management?s Response: Due to recent HUD monitoring, one subaward agreement (Bloomington Housing Authority) will begin to be awarded directly to the subrecipient in future years. The City now has a fully-staffed Community Development department with positions supporting the CDBG grant. The City has added FFATA reporting as a part of its subaward process. The City will also seek out technical assistance and training to ensure successful reporting going forward.
Finding 2022-001
Finding 2022-001 CDBG - Entitlement Grants Cluster ? AL #14.218 Criteria: Federal Acquisition Regulation clause 52.204-10 - By the end of the month following the month of award of a first-tier subcontract valued at or above the threshold specified in FAR 4.1403(a) ($30,000) on the date of subcontract award, the Contractor shall report the following information at http://www.fsrs.gov. Condition: The City did not submit the necessary FFATA reports for two of its subrecipients. Effects: The City could continue to be out of compliance with FFATA requirements. Questioned Costs: None noted. Cause: The City had turnover within its Community Development department after the subawards were finalized. Context: Upon review, the identified audit finding is categorized as an isolated instance as a result of employee turnover. Our sample is not statistically valid. Recommendation: Recommendations to resolve the deficiency and help mitigate future occurrences include training and implementation of follow-up procedures. Management?s Response: Due to recent HUD monitoring, one subaward agreement (Bloomington Housing Authority) will begin to be awarded directly to the subrecipient in future years. The City now has a fully-staffed Community Development department with positions supporting the CDBG grant. The City has added FFATA reporting as a part of its subaward process. The City will also seek out technical assistance and training to ensure successful reporting going forward.