FAC Explorer

Finding 562040 (2023-002)

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Requirement
L
Questioned Costs
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Year
2023
Accepted
2025-05-30
Audit: 357639
Organization: City of Decatur (IL)
Auditor: Sikich CPA LLC

AI Summary

  • Core Issue: The City did not submit three quarterly reports on time, violating the grant agreement.
  • Impacted Requirements: This non-compliance affects the Reporting Compliance Requirement for the Coronavirus State and Local Fiscal Recovery Funds.
  • Recommended Follow-Up: The City should enhance controls over reporting to prevent future delays.

Finding Text

2023-002 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/Context: The City failed to submit three 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 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

2023-002 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 three 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 of Decatur will contact all grant owners and make sure they understand the importance of filing reports in a timely manner with the reporting agencies. Responsible Person for Corrective Action Plan LaKeeya Funches, Grant Administrator Implementation Date of Corrective Action Plan April 30, 2025

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $10.17M
20.507 Federal Transit Formula Grants $3.19M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $346,091
20.507 Covid-19 Federal Transit Formula Grants $320,051
14.218 Community Development Block Grants/entitlement Grants $195,098
14.239 Covid-19 Home Investment Partnerships Program $185,430
66.460 Nonpoint Source Implementation Grants $167,836
20.205 Highway Planning and Construction $86,025
16.922 Equitable Sharing Program $37,392
16.607 Bulletproof Vest Partnership Program $18,725
20.600 State and Community Highway Safety $6,656
14.218 Covid-19 Community Development Block Grants/entitlement Grants $6,458
14.239 Home Investment Partnerships Program $1,678