EIN: 362606123
UEI: G2R8NSLNUQN9
Audited by: Crowe LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 28, 2025 (335 days ago).
What is a management decision? →FAC accepted this audit on October 18, 2024 — management decision was due April 18, 2025.
FAC accepted this audit on January 10, 2024 — management decision was due July 10, 2024.
FAC accepted this audit on February 6, 2022 — management decision was due August 6, 2022.
The Village allocated certain public safety payroll amounts to its CRF program. In order to support these charges, the Village requires time sheets to be approved by the Employee and/or Department Supervisor. During the audit we noted that certain police timesheets had no documentation of review. Context: The public safety payroll charges to the grant were incurred during the period of March through October 2020. We tested four bi-weekly payrolls from this period and found one of the four police payrolls sampled did not include evidence of review of the time sheets. However, the employees were otherwise paid under normal payroll procedures and employed throughout the period, and our analytical procedures did not suggest irregularities. Questioned Costs: None Effect: The lack of timesheet review makes the payroll and disbursement process more susceptible to misstatement due to error or fraud and could result in unallowable costs being charged to the grants. Cause: The Village lacked proper controls over allowable costs related police employee salary charges to its CRF program. Recommendation: We suggest that the Village consistently follow its policies and procedures for time sheet reviews. The Village should also monitor each Village Department?s compliance with the said process. Views of responsible officials and planned corrective actions: The Village will add an electronic approval process to show documentation of the review of timesheets.
Show full finding ▾Hide full finding ▴2021-008 Allowable Costs Coronavirus Relief Funds (CRF) ? 21.019 United States Department of Treasury Passed through DuPage County, Illinois and Will County, Illinois Criteria: An entity may only charge to a federal award programs certain allowable costs dequate source documentation should be retained to support amounts reported in order to ensure compliance with allowable cost requirements. Condition: The Village allocated certain public safety payroll amounts to its CRF program. In order to support these charges, the Village requires time sheets to be approved by the Employee and/or Department Supervisor. During the audit we noted that certain police timesheets had no documentation of review. Context: The public safety payroll charges to the grant were incurred during the period of March through October 2020. We tested four bi-weekly payrolls from this period and found one of the four police payrolls sampled did not include evidence of review of the time sheets. However, the employees were otherwise paid under normal payroll procedures and employed throughout the period, and our analytical procedures did not suggest irregularities. Questioned Costs: None Effect: The lack of timesheet review makes the payroll and disbursement process more susceptible to misstatement due to error or fraud and could result in unallowable costs being charged to the grants. Cause: The Village lacked proper controls over allowable costs related police employee salary charges to its CRF program. Recommendation: We suggest that the Village consistently follow its policies and procedures for time sheet reviews. The Village should also monitor each Village Department?s compliance with the said process. Views of responsible officials and planned corrective actions: The Village will add an electronic approval process to show documentation of the review of timesheets.
Finding Reference Number:2021-008 Description of Finding: Police Timesheets had no documentation of review Corrective Action Plan: The Village will add an electronic approval process to show documentation of the review of timesheets. Name of Contact Person: Michael Rompa, Police Chief Projected Completion Date: April 30,2022
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