EIN: 366005778
UEI: PF9JKKM3EPB5
Audited by: Sikich CPA LLC
Oversight agency: 20 [Department of Transportation]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 1, 2026. 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 January 1, 2027 (120 days from today).
What is a management decision? →FAC accepted this audit on July 31, 2025 — management decision was due January 31, 2026.
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.
Show full finding ▾Hide full finding ▴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.
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.
2023-001
2024-002 Reporting - Public Safety Partnership and Community Policing Grants Assistance Listing Number 16.710 Grant Period - Year Ended December 31, 2024 Criteria: In accordance with the grant agreement the City was required to submit quarterly federal financial reports to the Illinois Department of Justice as outlined on the schedule provided within the agreement. Condition/Context: The City failed to submit two 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 Justice 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.
Show full finding ▾Hide full finding ▴2024-002 Reporting - Public Safety Partnership and Community Policing Grants Assistance Listing Number 16.710 Grant Period - Year Ended December 31, 2024 Criteria: In accordance with the grant agreement the City was required to submit quarterly federal financial reports to the Illinois Department of Justice as outlined on the schedule provided within the agreement. Condition/Context: The City failed to submit two 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 Justice 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.
2024-002 CORECTIVE ACTION PLAN The grant award was formally accepted via city council resolution on December 5, 2023, and the mayor signed the grant award in January 2024. Once the award was formally accepted, additional time lapsed while the program was activated, and roles were assigned in the reporting and payment portals. Administration of the police grants is typically handled by the Aurora Police Department and finance staff who are familiar with the policies and procedures associated with administering these grants, however, due to the technical nature of the grant, the information technology staff was administrating the grant and missed the reporting deadlines resulting in two late reports. The City finance staff will continue to diligently monitor the grant reporting requirements to ensure compliance for future grant programs. RESPONSIBLE PERSON Linda Read, Comptroller/Deputy Treasurer IMPLEMENTATION DATE OF CORRECTIVE ACTION PLAN All reports for this grant program have been submitted in a timely manner since July 31, 2024.
FAC accepted this audit on September 27, 2024 — management decision was due March 27, 2025.
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.
Show full finding ▾Hide full finding ▴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.
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.
FAC accepted this audit on September 19, 2023 — management decision was due March 19, 2024.
FAC accepted this audit on July 12, 2022 — management decision was due January 12, 2023.
The City failed to complete the Equitable Sharing Annual Certification within two months after the end of their fiscal year. We consider this to be an instance of noncompliance relating to the Reporting Compliance Requirement. Effect: Failure to submit reports in a timely manner impairs the grantor agency?s ability to monitor program activities and could result in the loss of grant funding. Cause: The condition was an administrative oversight. Recommendation: We recommend the City implements procedures to ensure its Annual Certification Report is submitted in a timely manner Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Criteria: Per the July 2018 Guide to Equitable Sharing for States, Local, and Trial Law Enforcement Agencies (Guide), Section VII.A. Federal Equitable Sharing Agreement and Certification (ESAC) Form states agencies must annually submit an ESAC in the eShare portal, regardless of whether funds were received or maintained during the fiscal year, in order to maintain compliance. The ESAC must be reviewed and approved by the head of the law enforcement agency and a designated official of the governing body prior to submission. Agencies must submit the ESAC within two months after the end of their fiscal year. No extensions to this deadline will be granted. Agencies will remain non-compliant until all paperwork is received and approved. For example, if the agency?s fiscal year ends September 30, the ESAC must be filed, reviewed, and accepted by November 30 for the agency to remain compliant. Condition: The City failed to complete the Equitable Sharing Annual Certification within two months after the end of their fiscal year. We consider this to be an instance of noncompliance relating to the Reporting Compliance Requirement. Effect: Failure to submit reports in a timely manner impairs the grantor agency?s ability to monitor program activities and could result in the loss of grant funding. Cause: The condition was an administrative oversight. Recommendation: We recommend the City implements procedures to ensure its Annual Certification Report is submitted in a timely manner Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.
Condition: The City failed to complete the Equitable Sharing Annual Certification within two months after the end of their fiscal year. We consider this to be an instance of noncompliance relating to the Reporting Compliance Requirement. Corrective Action Plan The failure to complete the certification for 2021 was an isolated event as a result of staffing issues caused by COVID. The City does not foresee any issues with compliance with the deadline in future periods. Responsible Person for Corrective Action Plan Linda Read, Comptroller/Deputy Treasurer Implementation Date of Corrective Action Plan Corrective action has been implemented as of the report date.
FAC accepted this audit on August 17, 2021 — management decision was due February 17, 2022.
FAC accepted this audit on July 28, 2020 — management decision was due January 28, 2021.
FAC accepted this audit on September 3, 2019 — management decision was due March 3, 2020.
FAC accepted this audit on June 28, 2018 — management decision was due December 28, 2018.
FAC accepted this audit on July 23, 2017 — management decision was due January 23, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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