FAC Explorer

Audit 12384

FY End
2023-06-30
Total Expended
$4.75M
Findings
20
Programs
11
Organization: Hawthorn School District No. 73 (IL)
Year: 2023 Accepted: 2024-01-18
Auditor: Eccezion

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9046 2023-001 - - N
9047 2023-001 - - N
9048 2023-001 - - N
9049 2023-002 - - N
9050 2023-002 - - N
9051 2023-002 - - N
9052 2023-003 - - AB
9053 2023-003 - - AB
9054 2023-003 - - AB
9055 2023-003 - - AB
585488 2023-001 - - N
585489 2023-001 - - N
585490 2023-001 - - N
585491 2023-002 - - N
585492 2023-002 - - N
585493 2023-002 - - N
585494 2023-003 - - AB
585495 2023-003 - - AB
585496 2023-003 - - AB
585497 2023-003 - - AB

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $496,696 - 0
84.027 Special Education_grants to States $132,831 Yes 1
10.555 National School Lunch Program $112,046 Yes 2
84.365 English Language Acquisition State Grants $104,427 - 0
93.778 Medical Assistance Program $102,435 - 0
10.553 School Breakfast Program $67,608 Yes 2
84.367 Improving Teacher Quality State Grants $64,381 - 0
84.424 Student Support and Academic Enrichment Program $32,587 - 0
84.173 Special Education_preschool Grants $14,727 Yes 1
84.425 Education Stabilization Fund $5,412 Yes 0
32.009 Emergency Connectivity Fund Program $2,398 - 0

Contacts

Name Title Type
CXAHC4GVWS43 Leeann Taylor Auditee
8479904221 Kevin Smith Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The Schedule of Expenditures of Federal Awards includes the federal award activity of Hawthorn School District No. 73 under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may offer from amounts presented in, and used in the preparation of, the basic financial statements.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The District has elected not to use the 10 percent de minimis indirect rate as allowed under the Uniform Guidance.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The District did not provide federal awards to subrecipients during the year ended June 30, 2023.
Title: FEDERAL LOANS Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs There were no federal loans or loan guarantees outstanding at year end.
Title: DONATED PERSONAL PROTECTIVE EQUIPMENT (PPE) (UNAUDITED) Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The District was not the recipient of federally donated PPE during the current fiscal year.

Finding Details

Finding 2023-001
1. FINDING NUMBER: 2023 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4210-00, 4210-BT, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) For the 3% verification of applications, the District should have a determining official complete and sign the verification form and a confirming official review and sign the verification form. 9. Condition: The determining official did not complete the form and did not sign the form for all applications selected. 10. Questioned Costs: N/A 11. Context: 3 verification forms were selected from a population of 3. 12. Effect: The District is not in compliance with the completion of the verification forms. 13. Cause: The District did not correctly complete the verification forms. 14. Recommendation: We recommend the District review its processes and make sure the verification forms are completed correctly. 15. Management's response: Management will review and implement procedures to ensure the verification forms are completed correctly.
Finding 2023-001
1. FINDING NUMBER: 2023 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4210-00, 4210-BT, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) For the 3% verification of applications, the District should have a determining official complete and sign the verification form and a confirming official review and sign the verification form. 9. Condition: The determining official did not complete the form and did not sign the form for all applications selected. 10. Questioned Costs: N/A 11. Context: 3 verification forms were selected from a population of 3. 12. Effect: The District is not in compliance with the completion of the verification forms. 13. Cause: The District did not correctly complete the verification forms. 14. Recommendation: We recommend the District review its processes and make sure the verification forms are completed correctly. 15. Management's response: Management will review and implement procedures to ensure the verification forms are completed correctly.
Finding 2023-001
1. FINDING NUMBER: 2023 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4210-00, 4210-BT, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) For the 3% verification of applications, the District should have a determining official complete and sign the verification form and a confirming official review and sign the verification form. 9. Condition: The determining official did not complete the form and did not sign the form for all applications selected. 10. Questioned Costs: N/A 11. Context: 3 verification forms were selected from a population of 3. 12. Effect: The District is not in compliance with the completion of the verification forms. 13. Cause: The District did not correctly complete the verification forms. 14. Recommendation: We recommend the District review its processes and make sure the verification forms are completed correctly. 15. Management's response: Management will review and implement procedures to ensure the verification forms are completed correctly.
Finding 2023-002
1. FINDING NUMBER: 2023 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4210-00, 4210-BT, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): For the 3% verifications of applications, the District is required to select error prone applications for households receiving free or reduced lunch as determined by October 1st. They then request documentation on the household income to verify the information provided on the application was correct and the determination does not need to be changed. If the documentation determines the original application determination was incorrect, they are to change the student's status of free or reduced. 9. Condition: In a population of 3 error prone applications selected for verification, exceptions were noted on 1 of the applications selected for verification. The 1 verification documentation received determined the student should be changed from reduced lunch to paid lunch and this change was not made. 10. Questioned Costs: N/A 11. Context: 3 verification forms were selected from a population of 3. 12. Effect: Student received reduced lunch for the year when they should have paid for lunch. 13. Cause: The District did not correctly determine the free, reduce, or paid status based on documentation received for the verification process. 14. Recommendation: The District should implement procedures to ensure a student's free or reduced lunch status is properly updated during the application verification process. 15. Management's response: Management will review and implement procedures to ensure the free or reduced lunch status is properly updated during the application verification process.
Finding 2023-002
1. FINDING NUMBER: 2023 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4210-00, 4210-BT, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): For the 3% verifications of applications, the District is required to select error prone applications for households receiving free or reduced lunch as determined by October 1st. They then request documentation on the household income to verify the information provided on the application was correct and the determination does not need to be changed. If the documentation determines the original application determination was incorrect, they are to change the student's status of free or reduced. 9. Condition: In a population of 3 error prone applications selected for verification, exceptions were noted on 1 of the applications selected for verification. The 1 verification documentation received determined the student should be changed from reduced lunch to paid lunch and this change was not made. 10. Questioned Costs: N/A 11. Context: 3 verification forms were selected from a population of 3. 12. Effect: Student received reduced lunch for the year when they should have paid for lunch. 13. Cause: The District did not correctly determine the free, reduce, or paid status based on documentation received for the verification process. 14. Recommendation: The District should implement procedures to ensure a student's free or reduced lunch status is properly updated during the application verification process. 15. Management's response: Management will review and implement procedures to ensure the free or reduced lunch status is properly updated during the application verification process.
Finding 2023-002
1. FINDING NUMBER: 2023 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4210-00, 4210-BT, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): For the 3% verifications of applications, the District is required to select error prone applications for households receiving free or reduced lunch as determined by October 1st. They then request documentation on the household income to verify the information provided on the application was correct and the determination does not need to be changed. If the documentation determines the original application determination was incorrect, they are to change the student's status of free or reduced. 9. Condition: In a population of 3 error prone applications selected for verification, exceptions were noted on 1 of the applications selected for verification. The 1 verification documentation received determined the student should be changed from reduced lunch to paid lunch and this change was not made. 10. Questioned Costs: N/A 11. Context: 3 verification forms were selected from a population of 3. 12. Effect: Student received reduced lunch for the year when they should have paid for lunch. 13. Cause: The District did not correctly determine the free, reduce, or paid status based on documentation received for the verification process. 14. Recommendation: The District should implement procedures to ensure a student's free or reduced lunch status is properly updated during the application verification process. 15. Management's response: Management will review and implement procedures to ensure the free or reduced lunch status is properly updated during the application verification process.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4620-00, 4620-EI, 4625-00, 4998-ID, 4600-00, 4998-PS 5. CFDA No.: 84.027, 84.027X, 84.173, 84.173X 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation: The District is only allowed to submit an expeditire once for the grant to be reimbursed. 9. Condition: In a population of over 550 invoices, exceptions were noted in 1 out of 47 invoices tested. The 1 invoice was paid twice and claimed for reimbursement twice. 10. Questioned Costs: $1,400 11. Context: 47 invoices were selected from a population of over 550 12. Effect: The District was not in compliance with only submitting expenditures for reimbursement once. 13. Cause: The District wrote a check for an invoice that was never received by the vendor and did not clear the bank. They then paid the invoice by credit card and did not void the check. The District submitted both payments as expenditures for reimbursement. 14. Recommendation: We recommend the District review procedures for claiming expenditures to determine expenditures are not claimed multiple times for reimbursement. 15. Management's response: Management will implement procedures to ensure an expenditure has cleared the bank before they are claimed as expenditures and remove the expenditure from the grant if they pay in another manner.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4620-00, 4620-EI, 4625-00, 4998-ID, 4600-00, 4998-PS 5. CFDA No.: 84.027, 84.027X, 84.173, 84.173X 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation: The District is only allowed to submit an expeditire once for the grant to be reimbursed. 9. Condition: In a population of over 550 invoices, exceptions were noted in 1 out of 47 invoices tested. The 1 invoice was paid twice and claimed for reimbursement twice. 10. Questioned Costs: $1,400 11. Context: 47 invoices were selected from a population of over 550 12. Effect: The District was not in compliance with only submitting expenditures for reimbursement once. 13. Cause: The District wrote a check for an invoice that was never received by the vendor and did not clear the bank. They then paid the invoice by credit card and did not void the check. The District submitted both payments as expenditures for reimbursement. 14. Recommendation: We recommend the District review procedures for claiming expenditures to determine expenditures are not claimed multiple times for reimbursement. 15. Management's response: Management will implement procedures to ensure an expenditure has cleared the bank before they are claimed as expenditures and remove the expenditure from the grant if they pay in another manner.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4620-00, 4620-EI, 4625-00, 4998-ID, 4600-00, 4998-PS 5. CFDA No.: 84.027, 84.027X, 84.173, 84.173X 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation: The District is only allowed to submit an expeditire once for the grant to be reimbursed. 9. Condition: In a population of over 550 invoices, exceptions were noted in 1 out of 47 invoices tested. The 1 invoice was paid twice and claimed for reimbursement twice. 10. Questioned Costs: $1,400 11. Context: 47 invoices were selected from a population of over 550 12. Effect: The District was not in compliance with only submitting expenditures for reimbursement once. 13. Cause: The District wrote a check for an invoice that was never received by the vendor and did not clear the bank. They then paid the invoice by credit card and did not void the check. The District submitted both payments as expenditures for reimbursement. 14. Recommendation: We recommend the District review procedures for claiming expenditures to determine expenditures are not claimed multiple times for reimbursement. 15. Management's response: Management will implement procedures to ensure an expenditure has cleared the bank before they are claimed as expenditures and remove the expenditure from the grant if they pay in another manner.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4620-00, 4620-EI, 4625-00, 4998-ID, 4600-00, 4998-PS 5. CFDA No.: 84.027, 84.027X, 84.173, 84.173X 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation: The District is only allowed to submit an expeditire once for the grant to be reimbursed. 9. Condition: In a population of over 550 invoices, exceptions were noted in 1 out of 47 invoices tested. The 1 invoice was paid twice and claimed for reimbursement twice. 10. Questioned Costs: $1,400 11. Context: 47 invoices were selected from a population of over 550 12. Effect: The District was not in compliance with only submitting expenditures for reimbursement once. 13. Cause: The District wrote a check for an invoice that was never received by the vendor and did not clear the bank. They then paid the invoice by credit card and did not void the check. The District submitted both payments as expenditures for reimbursement. 14. Recommendation: We recommend the District review procedures for claiming expenditures to determine expenditures are not claimed multiple times for reimbursement. 15. Management's response: Management will implement procedures to ensure an expenditure has cleared the bank before they are claimed as expenditures and remove the expenditure from the grant if they pay in another manner.
Finding 2023-001
1. FINDING NUMBER: 2023 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4210-00, 4210-BT, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) For the 3% verification of applications, the District should have a determining official complete and sign the verification form and a confirming official review and sign the verification form. 9. Condition: The determining official did not complete the form and did not sign the form for all applications selected. 10. Questioned Costs: N/A 11. Context: 3 verification forms were selected from a population of 3. 12. Effect: The District is not in compliance with the completion of the verification forms. 13. Cause: The District did not correctly complete the verification forms. 14. Recommendation: We recommend the District review its processes and make sure the verification forms are completed correctly. 15. Management's response: Management will review and implement procedures to ensure the verification forms are completed correctly.
Finding 2023-001
1. FINDING NUMBER: 2023 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4210-00, 4210-BT, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) For the 3% verification of applications, the District should have a determining official complete and sign the verification form and a confirming official review and sign the verification form. 9. Condition: The determining official did not complete the form and did not sign the form for all applications selected. 10. Questioned Costs: N/A 11. Context: 3 verification forms were selected from a population of 3. 12. Effect: The District is not in compliance with the completion of the verification forms. 13. Cause: The District did not correctly complete the verification forms. 14. Recommendation: We recommend the District review its processes and make sure the verification forms are completed correctly. 15. Management's response: Management will review and implement procedures to ensure the verification forms are completed correctly.
Finding 2023-001
1. FINDING NUMBER: 2023 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4210-00, 4210-BT, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) For the 3% verification of applications, the District should have a determining official complete and sign the verification form and a confirming official review and sign the verification form. 9. Condition: The determining official did not complete the form and did not sign the form for all applications selected. 10. Questioned Costs: N/A 11. Context: 3 verification forms were selected from a population of 3. 12. Effect: The District is not in compliance with the completion of the verification forms. 13. Cause: The District did not correctly complete the verification forms. 14. Recommendation: We recommend the District review its processes and make sure the verification forms are completed correctly. 15. Management's response: Management will review and implement procedures to ensure the verification forms are completed correctly.
Finding 2023-002
1. FINDING NUMBER: 2023 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4210-00, 4210-BT, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): For the 3% verifications of applications, the District is required to select error prone applications for households receiving free or reduced lunch as determined by October 1st. They then request documentation on the household income to verify the information provided on the application was correct and the determination does not need to be changed. If the documentation determines the original application determination was incorrect, they are to change the student's status of free or reduced. 9. Condition: In a population of 3 error prone applications selected for verification, exceptions were noted on 1 of the applications selected for verification. The 1 verification documentation received determined the student should be changed from reduced lunch to paid lunch and this change was not made. 10. Questioned Costs: N/A 11. Context: 3 verification forms were selected from a population of 3. 12. Effect: Student received reduced lunch for the year when they should have paid for lunch. 13. Cause: The District did not correctly determine the free, reduce, or paid status based on documentation received for the verification process. 14. Recommendation: The District should implement procedures to ensure a student's free or reduced lunch status is properly updated during the application verification process. 15. Management's response: Management will review and implement procedures to ensure the free or reduced lunch status is properly updated during the application verification process.
Finding 2023-002
1. FINDING NUMBER: 2023 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4210-00, 4210-BT, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): For the 3% verifications of applications, the District is required to select error prone applications for households receiving free or reduced lunch as determined by October 1st. They then request documentation on the household income to verify the information provided on the application was correct and the determination does not need to be changed. If the documentation determines the original application determination was incorrect, they are to change the student's status of free or reduced. 9. Condition: In a population of 3 error prone applications selected for verification, exceptions were noted on 1 of the applications selected for verification. The 1 verification documentation received determined the student should be changed from reduced lunch to paid lunch and this change was not made. 10. Questioned Costs: N/A 11. Context: 3 verification forms were selected from a population of 3. 12. Effect: Student received reduced lunch for the year when they should have paid for lunch. 13. Cause: The District did not correctly determine the free, reduce, or paid status based on documentation received for the verification process. 14. Recommendation: The District should implement procedures to ensure a student's free or reduced lunch status is properly updated during the application verification process. 15. Management's response: Management will review and implement procedures to ensure the free or reduced lunch status is properly updated during the application verification process.
Finding 2023-002
1. FINDING NUMBER: 2023 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 4210-00, 4210-BT, 4210-SC, 4220-00 5. CFDA No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): For the 3% verifications of applications, the District is required to select error prone applications for households receiving free or reduced lunch as determined by October 1st. They then request documentation on the household income to verify the information provided on the application was correct and the determination does not need to be changed. If the documentation determines the original application determination was incorrect, they are to change the student's status of free or reduced. 9. Condition: In a population of 3 error prone applications selected for verification, exceptions were noted on 1 of the applications selected for verification. The 1 verification documentation received determined the student should be changed from reduced lunch to paid lunch and this change was not made. 10. Questioned Costs: N/A 11. Context: 3 verification forms were selected from a population of 3. 12. Effect: Student received reduced lunch for the year when they should have paid for lunch. 13. Cause: The District did not correctly determine the free, reduce, or paid status based on documentation received for the verification process. 14. Recommendation: The District should implement procedures to ensure a student's free or reduced lunch status is properly updated during the application verification process. 15. Management's response: Management will review and implement procedures to ensure the free or reduced lunch status is properly updated during the application verification process.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4620-00, 4620-EI, 4625-00, 4998-ID, 4600-00, 4998-PS 5. CFDA No.: 84.027, 84.027X, 84.173, 84.173X 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation: The District is only allowed to submit an expeditire once for the grant to be reimbursed. 9. Condition: In a population of over 550 invoices, exceptions were noted in 1 out of 47 invoices tested. The 1 invoice was paid twice and claimed for reimbursement twice. 10. Questioned Costs: $1,400 11. Context: 47 invoices were selected from a population of over 550 12. Effect: The District was not in compliance with only submitting expenditures for reimbursement once. 13. Cause: The District wrote a check for an invoice that was never received by the vendor and did not clear the bank. They then paid the invoice by credit card and did not void the check. The District submitted both payments as expenditures for reimbursement. 14. Recommendation: We recommend the District review procedures for claiming expenditures to determine expenditures are not claimed multiple times for reimbursement. 15. Management's response: Management will implement procedures to ensure an expenditure has cleared the bank before they are claimed as expenditures and remove the expenditure from the grant if they pay in another manner.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4620-00, 4620-EI, 4625-00, 4998-ID, 4600-00, 4998-PS 5. CFDA No.: 84.027, 84.027X, 84.173, 84.173X 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation: The District is only allowed to submit an expeditire once for the grant to be reimbursed. 9. Condition: In a population of over 550 invoices, exceptions were noted in 1 out of 47 invoices tested. The 1 invoice was paid twice and claimed for reimbursement twice. 10. Questioned Costs: $1,400 11. Context: 47 invoices were selected from a population of over 550 12. Effect: The District was not in compliance with only submitting expenditures for reimbursement once. 13. Cause: The District wrote a check for an invoice that was never received by the vendor and did not clear the bank. They then paid the invoice by credit card and did not void the check. The District submitted both payments as expenditures for reimbursement. 14. Recommendation: We recommend the District review procedures for claiming expenditures to determine expenditures are not claimed multiple times for reimbursement. 15. Management's response: Management will implement procedures to ensure an expenditure has cleared the bank before they are claimed as expenditures and remove the expenditure from the grant if they pay in another manner.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4620-00, 4620-EI, 4625-00, 4998-ID, 4600-00, 4998-PS 5. CFDA No.: 84.027, 84.027X, 84.173, 84.173X 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation: The District is only allowed to submit an expeditire once for the grant to be reimbursed. 9. Condition: In a population of over 550 invoices, exceptions were noted in 1 out of 47 invoices tested. The 1 invoice was paid twice and claimed for reimbursement twice. 10. Questioned Costs: $1,400 11. Context: 47 invoices were selected from a population of over 550 12. Effect: The District was not in compliance with only submitting expenditures for reimbursement once. 13. Cause: The District wrote a check for an invoice that was never received by the vendor and did not clear the bank. They then paid the invoice by credit card and did not void the check. The District submitted both payments as expenditures for reimbursement. 14. Recommendation: We recommend the District review procedures for claiming expenditures to determine expenditures are not claimed multiple times for reimbursement. 15. Management's response: Management will implement procedures to ensure an expenditure has cleared the bank before they are claimed as expenditures and remove the expenditure from the grant if they pay in another manner.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4620-00, 4620-EI, 4625-00, 4998-ID, 4600-00, 4998-PS 5. CFDA No.: 84.027, 84.027X, 84.173, 84.173X 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation: The District is only allowed to submit an expeditire once for the grant to be reimbursed. 9. Condition: In a population of over 550 invoices, exceptions were noted in 1 out of 47 invoices tested. The 1 invoice was paid twice and claimed for reimbursement twice. 10. Questioned Costs: $1,400 11. Context: 47 invoices were selected from a population of over 550 12. Effect: The District was not in compliance with only submitting expenditures for reimbursement once. 13. Cause: The District wrote a check for an invoice that was never received by the vendor and did not clear the bank. They then paid the invoice by credit card and did not void the check. The District submitted both payments as expenditures for reimbursement. 14. Recommendation: We recommend the District review procedures for claiming expenditures to determine expenditures are not claimed multiple times for reimbursement. 15. Management's response: Management will implement procedures to ensure an expenditure has cleared the bank before they are claimed as expenditures and remove the expenditure from the grant if they pay in another manner.