Finding 572386 (2024-001)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-07-31
Audit: 363487
Organization: City of Aurora (IL)
Auditor: Sikich CPA LLC

AI Summary

  • Core Issue: The City did not submit all required quarterly reports for the Coronavirus State and Local Fiscal Recovery Funds on time, marking a repeat compliance failure.
  • Impacted Requirements: This non-compliance violates the grant agreement's reporting criteria set by the Illinois Department of Treasury.
  • Recommended Follow-Up: Implement stronger controls over reporting processes to ensure timely submissions in the future.

Finding Text

2024-001 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 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 all quarterly reports, in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. This is a repeat finding of prior year Finding 2023-001. 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

2024-001 CORECTIVE ACTION PLAN The City attempted to file the required quarterly reports during the years ended December 31, 2023 and 2024. However, the U.S. Treasury changed the reporting software during the first quarter of 2023. 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 first quarter of 2025 when the U.S. Treasury staff were able to delete the transaction that was causing the validation error. That transaction was re-entered into the portal and the City was finally able to validate and file a report. Given the successful filing of the report in 2025, the City does not believe this will be an issue going forward. RESPONSIBLE PERSON Linda Read, Comptroller/Deputy Treasurer IMPLEMENTATION DATE OF CORRECTIVE ACTION PLAN The technical issue has finally been resolved by the U.S. Treasury and the report for the first quarter 2025 was successfully filed on June 24, 2025. All balances have been properly obligated as of the December 31, 2024 program deadline.

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 $1.28M
16.710 Public Safety Partnership and Community Policing Grants $1.24M
14.218 Community Development Block Grants/entitlement Grants $471,337
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $277,645
14.239 Home Investment Partnerships Program $261,252
97.044 Assistance to Firefighters Grant $218,308
16.922 Equitable Sharing Program $214,330
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $125,779
97.042 Emergency Management Performance Grants $67,076
14.218 Covid-19 Community Development Block Grants/entitlement Grants $26,723
10.723 Urban Community Forestry Support Chicago Region $24,658
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $20,000
21.016 Equitable Sharing Program $14,125
16.738 Edward Byrne Memorial Justice Assistance Grant Program $13,570
20.600 State and Community Highway Safety $1,020