FAC Explorer

Finding 499171 (2023-001)

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Requirement
L
Questioned Costs
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Year
2023
Accepted
2024-09-27
Audit: 321954
Organization: City of Aurora (IL)
Auditor: Sikich CPA LLC

AI Summary

  • Issue: The City did not submit all required quarterly reports for the Coronavirus State and Local Fiscal Recovery Funds on time.
  • Impacted Requirement: This is a violation of the Reporting Compliance Requirement as per the grant agreement with the Illinois Department of Treasury.
  • Follow-Up: Implement stronger controls over reporting to prevent future delays, as acknowledged by management in their Corrective Action Plan.

Finding Text

2023-001 Reporting – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2023 Criteria: In accordance with the grant agreement the City 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 City failed to submit all quarterly reports, in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Effect: The result is that the City 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 City 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

2023-001 Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2023 Condition Found The City failed to submit all 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 City attempted to file the required quarterly reports during the year ended December 31, 2023. However, the U.S. Treasury changed the reporting software during the first quarter of the year. Due to a technical issue with the file validation process, the City was unable to submit the reports. The information was tracked and compiled but the software prevented the City from completing the reporting process. The City contacted the technical support team numerous times for assistance in resolving this issue, however the issue was not resolved until the second quarter of 2024 when the City was finally able to file their report. This will not be an issue going forward. Responsible Person for Corrective Action Plan Linda Read, Comptroller/Deputy Treasurer Implementation Date of Corrective Action Plan The City received communication from the U.S. Treasury on June 18, 2024 that the technical issue has been fixed and the city was able to file the report for the second quarter in 2024.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $1.04M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $833,074
14.218 Community Development Block Grants/entitlement Grants $489,423
14.218 Covid-19 Community Development Block Grants/entitlement Grants $246,590
14.239 Home Investment Partnerships Program $241,523
20.106 Airport Improvement Program $144,439
16.738 Edward Byrne Memorial Justice Assistance Grant Program $143,591
16.922 Equitable Sharing Program $93,885
21.016 Equitable Sharing $68,848
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $67,000
20.106 Airport Improvement Program-Noncash $46,728
97.042 Emergency Management Performance Grants $44,245
20.600 State and Community Highway Safety $9,955