CITY OF JOLIET

Criteria or Specific Requirement: Recipients of Coronavirus State and Local Fiscal Recovery Funds (SLFRF) are required to provide quarterly project and expenditure reports to the Department of Administrative Services (DAS) who then compile the information and submit it to the U.S. Department of Treasury. Each report contains detailed project information, including current period obligation, cumulative obligation, current period expenditure, and cumulative expenditure. Quarterly reports are due within 30 days of the quarter ending. Condition: During the course of the audit, it was noted the City did not always file quarterly reports within the stated time period for its SLFRF Program. Questioned Costs: None. Context: Two quarters reported for the SLFRF Program were reported past the 30-day following quarter-end time period. For the quarter ended September 30, 2024, the City filed expenditure detail on November 1, 2024. For the quarter ended December 31, 2024, the City filed expenditure detail on February 11, 2025. Effect: The data submitted by recipient is used internally for oversight purposes and to fulfill the U.S. Department of Treasury’s transparency and legal obligations. Late submissions undermine the efficiency and timeliness of these processes. Furthermore, the City was not in compliance with grant regulations over reporting. Cause: The City did not have procedures requiring a formal documented review of the City's compliance with the reporting requirements. Recommendation: We recommend the City take steps to ensure project and expenditure reports are filed on a timely basis. Management’s Response: The City will implement an internal procedure to ensure proper filing within 30 days of quarter end to be in reporting compliance.

Criteria or Specific Requirement: Recipients of Coronavirus State and Local Fiscal Recovery Funds (SLFRF) are required to provide quarterly project and expenditure reports to the Department of Administrative Services (DAS) who then compile the information and submit it to the U.S. Department of Treasury. Each report contains detailed project information, including current period obligation, cumulative obligation, current period expenditure, and cumulative expenditure. Quarterly reports are due within 30 days of the quarter ending. Condition: During the course of the audit, it was noted the City did not always file quarterly reports within the stated time period for its SLFRF Program. Questioned Costs: None. Context: Two quarters reported for the SLFRF Program were reported past the 30-day following quarter-end time period. For the quarter ended June 30, 2023, the City filed expenditure detail on August 16, 2023. For the quarter ended December 31, 2023, the City filed expenditure detail on March 6, 2024. Effect: The data submitted by recipient is used internally for oversight purposes and to fulfill the U.S. Department of Treasury’s transparency and legal obligations. Late submissions undermine the efficiency and timeliness of these processes. Furthermore, the City was not in compliance with grant regulations over reporting. Cause: The City did not have procedures requiring a formal documented review of the City's compliance with the reporting requirements. Recommendation: We recommend the City take steps to ensure project and expenditure reports are filed to DAS on a timely basis. Management’s Response: The City will implement an internal procedure to ensure proper filing within 30 days of quarter end to be in reporting compliance.

Criteria or Specific Requirement: Recipients of the Community Development Block Grant (CDBG) must maintain adequate records and documentation in support of all costs, as set forth in 24 CFR 570.506. Condition: During the course of the audit, it was noted the City failed to retain supporting documentation for CDBG expenditures. Questioned Costs: $4,900. Context: Of the eleven expenses selected for testing, it was noted the City did not retain documentation for one expense totaling $4,900. Effect: Without supporting documentation, the expenditure cannot be sustained as an allowable cost. Cause: The City's review procedures over grant expenses were not operating effectively to ensure that documentation was retained for all grant expenses. Recommendation: We recommend the City take steps to ensure support is retained for all grant expenses. Management’s Response: The City will implement an internal procedure to ensure proper documentation is retained for all grant expenses.