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MANAGEMENT LETTER
To the Management of
City of Evanston (“City”)
In planning and performing our audit of the federal awards (Single Audit) of the City of Evanston (“City”),
as of and for the year ended December 31, 2025, in accordance with auditing standards generally accepted
in the United States of America, we considered the City’s internal control over compliance (internal control)
as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of
expressing our opinion on compliance for each of the major programs but not for the purpose of expressing
an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion
on the effectiveness of the City’s internal control over compliance.
Our consideration of internal control was for the limited purpose described in the preceding paragraph and
was not designed to identify all deficiencies in internal control that might be material weaknesses or
significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were
not identified. However, as discussed below, we identified certain matters involving other operational
matters that are presented for your consideration.
Other Matters - Procurement Documentation
During our testing, we noted one transaction totaling $162,509 for which the supporting documentation did
not clearly demonstrate compliance with the City's prescribed solicitation process. While the City
performed market research, evaluated multiple products and manufacturers, obtained vendor quotations,
and secured the required approvals, demonstrating compliance with policies required contemporaneous
explanations from the procurement department, finance department, and chief financial officer, because the
procurement file did not stand on its own.
We recommend that the City strengthen its procurement documentation procedures so that procurement
files clearly support the procurement method used, the related determinations, and the required approvals
in accordance with the Purchasing Manual. Documentation should be sufficiently clear and complete to
stand on its own without additional explanation.
Chicago, Illinois
September 22, 2026