Finding 1078333 (2023-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-10-07
Audit: 324028
Organization: Village of Winnetka (IL)

AI Summary

  • Issue: The 2022 data collection form and audit package were not submitted on time, risking federal funding.
  • Requirements Impacted: Submission must occur within 30 days of the auditor's report or by September 30, 2023, per OMB guidelines.
  • Follow-Up: Implement new policies to ensure compliance with reporting requirements and review all grant agreements for proper funding evaluation.

Finding Text

Finding 2023 – 001: Data Collection Form Submission Condition: The 2022 data collection form and audit package were not submitted timely. Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2022, this requirement due on September 30, 2023. Cause: The lack of meeting the applicable reporting requirements was largely due to issues associated with determination of federal funding expenditures on projects. Effect: The Village is at risk of jeopardizing the continued funding provided by the federal agencies. Recommendation: We recommend the City implement policies and procedures related to the Uniform Guidance reporting requirements. Corrective Action Plan: The Finance Director, along with staff, will review all Grant Agreements to determine the type of funding and evaluate the reporting requirements of all grants.

Categories

Reporting

Other Findings in this Audit

  • 501890 2023-001
    Material Weakness
  • 501891 2023-002
    Significant Deficiency Repeat
  • 1078332 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $8.77M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $38,796