FAC Explorer

Finding 1170787 (2024-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-01-27
Audit: 384047
Organization: Village of Oak Park, Illinois (IL)
Auditor: SIKICH CPA LLC

AI Summary

  • Issue: The Village did not submit two quarterly reports on time, violating the grant agreement.
  • Impact: This is a case of non-compliance with the Reporting Compliance Requirement, but there are no questioned costs.
  • Recommendation: Improve controls over reporting to prevent future delays; management agrees and has a corrective action plan in place.

Finding Text

2024-003 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 quarterly project and expenditure reports to the Illinois Department of Treasury as outlined on the schedule provided within the agreement. Condition: The Village failed to submit two of the quarterly reports 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.

Corrective Action Plan

Finding: 2024-003 – Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2024 Condition: The Village failed to submit two of the quarterly reports in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Corrective Action Plan: The reports were delinquent due to the reporting compliance system. The finance department worked with the reporting compliance department to resolve the issue and the reports were then submitted. The Village will continue to work with the compliance department in the future if issues arise. Responsible Person for Corrective Action Plan: Donna M. Gayden, Interim CFO and the incoming CFO Implementation Date of Corrective Action Plan: January 1, 2026

Categories

Reporting Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $10.88M
16.922 EQUITABLE SHARING PROGRAM $150,000
20.205 HIGHWAY PLANNING AND CONSTRUCTION $120,000
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $56,369
93.967 CDC'S COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $32,493
93.940 HIV PREVENTION ACTIVITIES_HEALTH DEPARTMENT BASED $19,386
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $17,017
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $14,573
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $10,182
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $761