Finding 1164758 (2024-002)

2024-002 Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2024 Criteria: In accordance with the grant agreement the Village was required to submit annual project and expenditure reports to the Illinois Department of Treasury as outlined on the schedule provided within the agreement. Condition/Context: The Village failed to submit the annual report in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Questioned Costs: $0 Effect: The result is that the Village did not submit the required information to the Illinois Department of Treasury in a timely fashion. Cause: The condition was an administrative oversight. Recommendation: We recommend the Village increase controls over reporting. Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.