FAC Explorer

Audit 13565

FY End
2023-06-30
Total Expended
$870,436
Findings
34
Programs
9
Organization: Nippersink School District No. 2 (IL)
Year: 2023 Accepted: 2024-01-25
Auditor: Eccezion

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9924 2023-002 - Yes L
9925 2023-003 - - AB
9926 2023-003 - - AB
9927 2023-003 - - AB
9928 2023-004 - Yes F
9929 2023-004 - Yes F
9930 2023-004 - Yes F
9931 2023-005 - Yes AB
9932 2023-005 - Yes AB
9933 2023-005 - Yes AB
9934 2023-006 Significant Deficiency - AB
9935 2023-006 Significant Deficiency - AB
9936 2023-006 Significant Deficiency - AB
9937 2023-006 Significant Deficiency - AB
9938 2023-007 - - L
9939 2023-007 - - L
9940 2023-007 - - L
586366 2023-002 - Yes L
586367 2023-003 - - AB
586368 2023-003 - - AB
586369 2023-003 - - AB
586370 2023-004 - Yes F
586371 2023-004 - Yes F
586372 2023-004 - Yes F
586373 2023-005 - Yes AB
586374 2023-005 - Yes AB
586375 2023-005 - Yes AB
586376 2023-006 Significant Deficiency - AB
586377 2023-006 Significant Deficiency - AB
586378 2023-006 Significant Deficiency - AB
586379 2023-006 Significant Deficiency - AB
586380 2023-007 - - L
586381 2023-007 - - L
586382 2023-007 - - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $107,546 - 1
84.027 Special Education_grants to States $49,498 Yes 1
10.555 National School Lunch Program $43,746 - 0
93.778 Medical Assistance Program $35,043 - 0
84.367 Improving Teacher Quality State Grants $26,050 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.173 Special Education_preschool Grants $4,906 Yes 1
84.425 Education Stabilization Fund $4,700 Yes 4
32.009 Emergency Connectivity Fund Program $1,410 - 0

Contacts

Name Title Type
D2L5ZKMDYYH3 Denise Levendoski Auditee
8156787583 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 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 Nippersink School District No. 2 under programs of the federal government for the year ended June 30, 2023 and is presented on the cash basis of accounting. 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 ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the 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 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 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 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 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 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.

Finding Details

Finding 2023-002
1. FINDING NUMBER: 2023 - 002 2. THIS FINDING IS: Repeat from Prior year Year originally reported 2022-001 3. Federal Program Name and Year: Title I - Low Income 4. Project No.: 4300-00 5. CFDA No.: 84.010 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): Management is responsible for filing grant reports by the applicable due date. 9. Condition: During the course of our audit, we determined grant reports were not filed by the required due dates. 10. Questioned Costs: N/A 11. Context: Grant reports were submitted late. 12. Effect: Reports were received by funding agencies after the required due dates. 13. Cause: Due to processing delay, grant reports were not submitted to funding agencies by the due date. 14. Recommendation: Management should develop a process to ensure all grant reports are filed by the required due dates. 15. Management's response: Management will reinforce procedures to ensure all grant reports are submitted by the required due date.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003 2. THIS FINDING IS: x New 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Management is responsible for accurately filing expenditure reports. 9. Condition: When filing the expenditure report the District used the remaining budget amount from the spreadsheet they use to track expenditures and reported the remaining budget amount instead of using the actual expenditure amount to report as expenditures. 10. Questioned Costs: $162 11. Context: Expenditures for COVID-19 ARP - Homeless Children and Youth Grant was not properly claimed. Expenditures for function 1000 object 400 was incorrectly claimed. 12. Effect: More expenditures were reimbursed than the District actually spent. 13. Cause: District mistakenly entered the wrong amount of expenditures. 14. Recommendation: District should submit corrections for the questioned costs. 15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003 2. THIS FINDING IS: x New 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Management is responsible for accurately filing expenditure reports. 9. Condition: When filing the expenditure report the District used the remaining budget amount from the spreadsheet they use to track expenditures and reported the remaining budget amount instead of using the actual expenditure amount to report as expenditures. 10. Questioned Costs: $162 11. Context: Expenditures for COVID-19 ARP - Homeless Children and Youth Grant was not properly claimed. Expenditures for function 1000 object 400 was incorrectly claimed. 12. Effect: More expenditures were reimbursed than the District actually spent. 13. Cause: District mistakenly entered the wrong amount of expenditures. 14. Recommendation: District should submit corrections for the questioned costs. 15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003 2. THIS FINDING IS: x New 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Management is responsible for accurately filing expenditure reports. 9. Condition: When filing the expenditure report the District used the remaining budget amount from the spreadsheet they use to track expenditures and reported the remaining budget amount instead of using the actual expenditure amount to report as expenditures. 10. Questioned Costs: $162 11. Context: Expenditures for COVID-19 ARP - Homeless Children and Youth Grant was not properly claimed. Expenditures for function 1000 object 400 was incorrectly claimed. 12. Effect: More expenditures were reimbursed than the District actually spent. 13. Cause: District mistakenly entered the wrong amount of expenditures. 14. Recommendation: District should submit corrections for the questioned costs. 15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.
Finding 2023-004
1. FINDING NUMBER: 2023 - 004 2. THIS FINDING IS: Repeat from Prior year Year originally reported 2022-003 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Management is responsible for documenting its asset tracking policy. 9. Condition: During the course of our audit, we determined that the District does not have a written asset tracking policy. 10. Questioned Costs: N/A 11. Context: Since this is a new grant the District was not aware of the requirement to have a written asset tracking policy. 12. Effect: District does not have an asset tracking policy per the compliance requirement. 13. Cause: District was not aware of this compliance requirement. 14. Recommendation: District should review compliance requirements to ensure all compliance requirements are met. 15. Management's response: The District will review compliance requirements to ensure all compliance requirements are met.
Finding 2023-004
1. FINDING NUMBER: 2023 - 004 2. THIS FINDING IS: Repeat from Prior year Year originally reported 2022-003 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Management is responsible for documenting its asset tracking policy. 9. Condition: During the course of our audit, we determined that the District does not have a written asset tracking policy. 10. Questioned Costs: N/A 11. Context: Since this is a new grant the District was not aware of the requirement to have a written asset tracking policy. 12. Effect: District does not have an asset tracking policy per the compliance requirement. 13. Cause: District was not aware of this compliance requirement. 14. Recommendation: District should review compliance requirements to ensure all compliance requirements are met. 15. Management's response: The District will review compliance requirements to ensure all compliance requirements are met.
Finding 2023-004
1. FINDING NUMBER: 2023 - 004 2. THIS FINDING IS: Repeat from Prior year Year originally reported 2022-003 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Management is responsible for documenting its asset tracking policy. 9. Condition: During the course of our audit, we determined that the District does not have a written asset tracking policy. 10. Questioned Costs: N/A 11. Context: Since this is a new grant the District was not aware of the requirement to have a written asset tracking policy. 12. Effect: District does not have an asset tracking policy per the compliance requirement. 13. Cause: District was not aware of this compliance requirement. 14. Recommendation: District should review compliance requirements to ensure all compliance requirements are met. 15. Management's response: The District will review compliance requirements to ensure all compliance requirements are met.
Finding 2023-005
1. FINDING NUMBER: 2023 - 005 2. THIS FINDING IS: Repeat from Prior year Year originally reported 2022-002 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Management is responsible for documenting personnel expenses (time and effort) for employees that had part of their salary charged to the grant. 9. Condition: During the course of our audit, we determined that the personnel expense (time and effort) was not documented for employees that had part of their salary charged to the grant. 10. Questioned Costs: N/A 11. Context:Since this is a new grant the District was not aware of the requirement to document personnel expenses (time and effort) for employees that had part of their salary charged to the grant. 12. Effect: District does not have documentation for personnel expense (time and effort) per the compliance requirements. 13. Cause: District was not aware of this compliance requirement. 14. Recommendation: District should review compliance requirements to ensure all compliance requirements are met. 15. Management's response: The District will review compliance requirements to ensure all compliance requirements are met and will implement changes going forward to ensure personnel expense (time and effort) is documented.
Finding 2023-005
1. FINDING NUMBER: 2023 - 005 2. THIS FINDING IS: Repeat from Prior year Year originally reported 2022-002 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Management is responsible for documenting personnel expenses (time and effort) for employees that had part of their salary charged to the grant. 9. Condition: During the course of our audit, we determined that the personnel expense (time and effort) was not documented for employees that had part of their salary charged to the grant. 10. Questioned Costs: N/A 11. Context:Since this is a new grant the District was not aware of the requirement to document personnel expenses (time and effort) for employees that had part of their salary charged to the grant. 12. Effect: District does not have documentation for personnel expense (time and effort) per the compliance requirements. 13. Cause: District was not aware of this compliance requirement. 14. Recommendation: District should review compliance requirements to ensure all compliance requirements are met. 15. Management's response: The District will review compliance requirements to ensure all compliance requirements are met and will implement changes going forward to ensure personnel expense (time and effort) is documented.
Finding 2023-005
1. FINDING NUMBER: 2023 - 005 2. THIS FINDING IS: Repeat from Prior year Year originally reported 2022-002 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Management is responsible for documenting personnel expenses (time and effort) for employees that had part of their salary charged to the grant. 9. Condition: During the course of our audit, we determined that the personnel expense (time and effort) was not documented for employees that had part of their salary charged to the grant. 10. Questioned Costs: N/A 11. Context:Since this is a new grant the District was not aware of the requirement to document personnel expenses (time and effort) for employees that had part of their salary charged to the grant. 12. Effect: District does not have documentation for personnel expense (time and effort) per the compliance requirements. 13. Cause: District was not aware of this compliance requirement. 14. Recommendation: District should review compliance requirements to ensure all compliance requirements are met. 15. Management's response: The District will review compliance requirements to ensure all compliance requirements are met and will implement changes going forward to ensure personnel expense (time and effort) is documented.
Finding 2023-006
1. FINDING NUMBER: 2023 - 006 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4620-00, 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): District is required to have controls over expenditure reports to correctly claim the expenditures. 9. Condition: One of the transactions claimed was for more than the check amount. 10. Questioned Costs: None reported as this transaction was for more than the actual check but they had more expenditures that could have been claimed under the grant that they did not report due to the budget being fully reached. 11. Context: A clerical error caused amount to be claimed for more than the check amount. 12. Effect: District was reimbursed before full amount of the budget was expended. 13. Cause: District mistakenly entered the wrong amount of expenditures. 14. Recommendation: District should implement better review procedures of expenditure reports before they are submitted for reimbursement. 15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.
Finding 2023-006
1. FINDING NUMBER: 2023 - 006 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4620-00, 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): District is required to have controls over expenditure reports to correctly claim the expenditures. 9. Condition: One of the transactions claimed was for more than the check amount. 10. Questioned Costs: None reported as this transaction was for more than the actual check but they had more expenditures that could have been claimed under the grant that they did not report due to the budget being fully reached. 11. Context: A clerical error caused amount to be claimed for more than the check amount. 12. Effect: District was reimbursed before full amount of the budget was expended. 13. Cause: District mistakenly entered the wrong amount of expenditures. 14. Recommendation: District should implement better review procedures of expenditure reports before they are submitted for reimbursement. 15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.
Finding 2023-006
1. FINDING NUMBER: 2023 - 006 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4620-00, 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): District is required to have controls over expenditure reports to correctly claim the expenditures. 9. Condition: One of the transactions claimed was for more than the check amount. 10. Questioned Costs: None reported as this transaction was for more than the actual check but they had more expenditures that could have been claimed under the grant that they did not report due to the budget being fully reached. 11. Context: A clerical error caused amount to be claimed for more than the check amount. 12. Effect: District was reimbursed before full amount of the budget was expended. 13. Cause: District mistakenly entered the wrong amount of expenditures. 14. Recommendation: District should implement better review procedures of expenditure reports before they are submitted for reimbursement. 15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.
Finding 2023-006
1. FINDING NUMBER: 2023 - 006 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4620-00, 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): District is required to have controls over expenditure reports to correctly claim the expenditures. 9. Condition: One of the transactions claimed was for more than the check amount. 10. Questioned Costs: None reported as this transaction was for more than the actual check but they had more expenditures that could have been claimed under the grant that they did not report due to the budget being fully reached. 11. Context: A clerical error caused amount to be claimed for more than the check amount. 12. Effect: District was reimbursed before full amount of the budget was expended. 13. Cause: District mistakenly entered the wrong amount of expenditures. 14. Recommendation: District should implement better review procedures of expenditure reports before they are submitted for reimbursement. 15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.
Finding 2023-007
1. FINDING NUMBER: 2023 - 007 2. THIS FINDING IS: New 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Recipients are required to submit accurate data to the state for full time equivalent positions. 9. Condition: Data submitted to the state showed a very low full time equivalent compared to total employees. 10. Questioned Costs: N/A 11. Context: Did not understand what the report was asking for and there was no review done to catch the error. 12. Effect: Data was not accurately submitted. 13. Cause: District procedures did not detect or prevent this error. 14. Recommendation: District should develop and implement procedures to make sure report is accurately completed and have reports reviewed by a second person prior to submission. 15. Management's response18: Management will implement procedures to make sure reports are accurate and reviewed before submitting.
Finding 2023-007
1. FINDING NUMBER: 2023 - 007 2. THIS FINDING IS: New 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Recipients are required to submit accurate data to the state for full time equivalent positions. 9. Condition: Data submitted to the state showed a very low full time equivalent compared to total employees. 10. Questioned Costs: N/A 11. Context: Did not understand what the report was asking for and there was no review done to catch the error. 12. Effect: Data was not accurately submitted. 13. Cause: District procedures did not detect or prevent this error. 14. Recommendation: District should develop and implement procedures to make sure report is accurately completed and have reports reviewed by a second person prior to submission. 15. Management's response18: Management will implement procedures to make sure reports are accurate and reviewed before submitting.
Finding 2023-007
1. FINDING NUMBER: 2023 - 007 2. THIS FINDING IS: New 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Recipients are required to submit accurate data to the state for full time equivalent positions. 9. Condition: Data submitted to the state showed a very low full time equivalent compared to total employees. 10. Questioned Costs: N/A 11. Context: Did not understand what the report was asking for and there was no review done to catch the error. 12. Effect: Data was not accurately submitted. 13. Cause: District procedures did not detect or prevent this error. 14. Recommendation: District should develop and implement procedures to make sure report is accurately completed and have reports reviewed by a second person prior to submission. 15. Management's response18: Management will implement procedures to make sure reports are accurate and reviewed before submitting.
Finding 2023-002
1. FINDING NUMBER: 2023 - 002 2. THIS FINDING IS: Repeat from Prior year Year originally reported 2022-001 3. Federal Program Name and Year: Title I - Low Income 4. Project No.: 4300-00 5. CFDA No.: 84.010 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): Management is responsible for filing grant reports by the applicable due date. 9. Condition: During the course of our audit, we determined grant reports were not filed by the required due dates. 10. Questioned Costs: N/A 11. Context: Grant reports were submitted late. 12. Effect: Reports were received by funding agencies after the required due dates. 13. Cause: Due to processing delay, grant reports were not submitted to funding agencies by the due date. 14. Recommendation: Management should develop a process to ensure all grant reports are filed by the required due dates. 15. Management's response: Management will reinforce procedures to ensure all grant reports are submitted by the required due date.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003 2. THIS FINDING IS: x New 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Management is responsible for accurately filing expenditure reports. 9. Condition: When filing the expenditure report the District used the remaining budget amount from the spreadsheet they use to track expenditures and reported the remaining budget amount instead of using the actual expenditure amount to report as expenditures. 10. Questioned Costs: $162 11. Context: Expenditures for COVID-19 ARP - Homeless Children and Youth Grant was not properly claimed. Expenditures for function 1000 object 400 was incorrectly claimed. 12. Effect: More expenditures were reimbursed than the District actually spent. 13. Cause: District mistakenly entered the wrong amount of expenditures. 14. Recommendation: District should submit corrections for the questioned costs. 15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003 2. THIS FINDING IS: x New 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Management is responsible for accurately filing expenditure reports. 9. Condition: When filing the expenditure report the District used the remaining budget amount from the spreadsheet they use to track expenditures and reported the remaining budget amount instead of using the actual expenditure amount to report as expenditures. 10. Questioned Costs: $162 11. Context: Expenditures for COVID-19 ARP - Homeless Children and Youth Grant was not properly claimed. Expenditures for function 1000 object 400 was incorrectly claimed. 12. Effect: More expenditures were reimbursed than the District actually spent. 13. Cause: District mistakenly entered the wrong amount of expenditures. 14. Recommendation: District should submit corrections for the questioned costs. 15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003 2. THIS FINDING IS: x New 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Management is responsible for accurately filing expenditure reports. 9. Condition: When filing the expenditure report the District used the remaining budget amount from the spreadsheet they use to track expenditures and reported the remaining budget amount instead of using the actual expenditure amount to report as expenditures. 10. Questioned Costs: $162 11. Context: Expenditures for COVID-19 ARP - Homeless Children and Youth Grant was not properly claimed. Expenditures for function 1000 object 400 was incorrectly claimed. 12. Effect: More expenditures were reimbursed than the District actually spent. 13. Cause: District mistakenly entered the wrong amount of expenditures. 14. Recommendation: District should submit corrections for the questioned costs. 15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.
Finding 2023-004
1. FINDING NUMBER: 2023 - 004 2. THIS FINDING IS: Repeat from Prior year Year originally reported 2022-003 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Management is responsible for documenting its asset tracking policy. 9. Condition: During the course of our audit, we determined that the District does not have a written asset tracking policy. 10. Questioned Costs: N/A 11. Context: Since this is a new grant the District was not aware of the requirement to have a written asset tracking policy. 12. Effect: District does not have an asset tracking policy per the compliance requirement. 13. Cause: District was not aware of this compliance requirement. 14. Recommendation: District should review compliance requirements to ensure all compliance requirements are met. 15. Management's response: The District will review compliance requirements to ensure all compliance requirements are met.
Finding 2023-004
1. FINDING NUMBER: 2023 - 004 2. THIS FINDING IS: Repeat from Prior year Year originally reported 2022-003 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Management is responsible for documenting its asset tracking policy. 9. Condition: During the course of our audit, we determined that the District does not have a written asset tracking policy. 10. Questioned Costs: N/A 11. Context: Since this is a new grant the District was not aware of the requirement to have a written asset tracking policy. 12. Effect: District does not have an asset tracking policy per the compliance requirement. 13. Cause: District was not aware of this compliance requirement. 14. Recommendation: District should review compliance requirements to ensure all compliance requirements are met. 15. Management's response: The District will review compliance requirements to ensure all compliance requirements are met.
Finding 2023-004
1. FINDING NUMBER: 2023 - 004 2. THIS FINDING IS: Repeat from Prior year Year originally reported 2022-003 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Management is responsible for documenting its asset tracking policy. 9. Condition: During the course of our audit, we determined that the District does not have a written asset tracking policy. 10. Questioned Costs: N/A 11. Context: Since this is a new grant the District was not aware of the requirement to have a written asset tracking policy. 12. Effect: District does not have an asset tracking policy per the compliance requirement. 13. Cause: District was not aware of this compliance requirement. 14. Recommendation: District should review compliance requirements to ensure all compliance requirements are met. 15. Management's response: The District will review compliance requirements to ensure all compliance requirements are met.
Finding 2023-005
1. FINDING NUMBER: 2023 - 005 2. THIS FINDING IS: Repeat from Prior year Year originally reported 2022-002 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Management is responsible for documenting personnel expenses (time and effort) for employees that had part of their salary charged to the grant. 9. Condition: During the course of our audit, we determined that the personnel expense (time and effort) was not documented for employees that had part of their salary charged to the grant. 10. Questioned Costs: N/A 11. Context:Since this is a new grant the District was not aware of the requirement to document personnel expenses (time and effort) for employees that had part of their salary charged to the grant. 12. Effect: District does not have documentation for personnel expense (time and effort) per the compliance requirements. 13. Cause: District was not aware of this compliance requirement. 14. Recommendation: District should review compliance requirements to ensure all compliance requirements are met. 15. Management's response: The District will review compliance requirements to ensure all compliance requirements are met and will implement changes going forward to ensure personnel expense (time and effort) is documented.
Finding 2023-005
1. FINDING NUMBER: 2023 - 005 2. THIS FINDING IS: Repeat from Prior year Year originally reported 2022-002 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Management is responsible for documenting personnel expenses (time and effort) for employees that had part of their salary charged to the grant. 9. Condition: During the course of our audit, we determined that the personnel expense (time and effort) was not documented for employees that had part of their salary charged to the grant. 10. Questioned Costs: N/A 11. Context:Since this is a new grant the District was not aware of the requirement to document personnel expenses (time and effort) for employees that had part of their salary charged to the grant. 12. Effect: District does not have documentation for personnel expense (time and effort) per the compliance requirements. 13. Cause: District was not aware of this compliance requirement. 14. Recommendation: District should review compliance requirements to ensure all compliance requirements are met. 15. Management's response: The District will review compliance requirements to ensure all compliance requirements are met and will implement changes going forward to ensure personnel expense (time and effort) is documented.
Finding 2023-005
1. FINDING NUMBER: 2023 - 005 2. THIS FINDING IS: Repeat from Prior year Year originally reported 2022-002 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Management is responsible for documenting personnel expenses (time and effort) for employees that had part of their salary charged to the grant. 9. Condition: During the course of our audit, we determined that the personnel expense (time and effort) was not documented for employees that had part of their salary charged to the grant. 10. Questioned Costs: N/A 11. Context:Since this is a new grant the District was not aware of the requirement to document personnel expenses (time and effort) for employees that had part of their salary charged to the grant. 12. Effect: District does not have documentation for personnel expense (time and effort) per the compliance requirements. 13. Cause: District was not aware of this compliance requirement. 14. Recommendation: District should review compliance requirements to ensure all compliance requirements are met. 15. Management's response: The District will review compliance requirements to ensure all compliance requirements are met and will implement changes going forward to ensure personnel expense (time and effort) is documented.
Finding 2023-006
1. FINDING NUMBER: 2023 - 006 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4620-00, 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): District is required to have controls over expenditure reports to correctly claim the expenditures. 9. Condition: One of the transactions claimed was for more than the check amount. 10. Questioned Costs: None reported as this transaction was for more than the actual check but they had more expenditures that could have been claimed under the grant that they did not report due to the budget being fully reached. 11. Context: A clerical error caused amount to be claimed for more than the check amount. 12. Effect: District was reimbursed before full amount of the budget was expended. 13. Cause: District mistakenly entered the wrong amount of expenditures. 14. Recommendation: District should implement better review procedures of expenditure reports before they are submitted for reimbursement. 15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.
Finding 2023-006
1. FINDING NUMBER: 2023 - 006 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4620-00, 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): District is required to have controls over expenditure reports to correctly claim the expenditures. 9. Condition: One of the transactions claimed was for more than the check amount. 10. Questioned Costs: None reported as this transaction was for more than the actual check but they had more expenditures that could have been claimed under the grant that they did not report due to the budget being fully reached. 11. Context: A clerical error caused amount to be claimed for more than the check amount. 12. Effect: District was reimbursed before full amount of the budget was expended. 13. Cause: District mistakenly entered the wrong amount of expenditures. 14. Recommendation: District should implement better review procedures of expenditure reports before they are submitted for reimbursement. 15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.
Finding 2023-006
1. FINDING NUMBER: 2023 - 006 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4620-00, 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): District is required to have controls over expenditure reports to correctly claim the expenditures. 9. Condition: One of the transactions claimed was for more than the check amount. 10. Questioned Costs: None reported as this transaction was for more than the actual check but they had more expenditures that could have been claimed under the grant that they did not report due to the budget being fully reached. 11. Context: A clerical error caused amount to be claimed for more than the check amount. 12. Effect: District was reimbursed before full amount of the budget was expended. 13. Cause: District mistakenly entered the wrong amount of expenditures. 14. Recommendation: District should implement better review procedures of expenditure reports before they are submitted for reimbursement. 15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.
Finding 2023-006
1. FINDING NUMBER: 2023 - 006 2. THIS FINDING IS: New 3. Federal Program Name and Year: Special Education Cluster 4. Project No.: 4620-00, 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): District is required to have controls over expenditure reports to correctly claim the expenditures. 9. Condition: One of the transactions claimed was for more than the check amount. 10. Questioned Costs: None reported as this transaction was for more than the actual check but they had more expenditures that could have been claimed under the grant that they did not report due to the budget being fully reached. 11. Context: A clerical error caused amount to be claimed for more than the check amount. 12. Effect: District was reimbursed before full amount of the budget was expended. 13. Cause: District mistakenly entered the wrong amount of expenditures. 14. Recommendation: District should implement better review procedures of expenditure reports before they are submitted for reimbursement. 15. Management's response: Management will review and implement procedures to make sure this does not happen in the future.
Finding 2023-007
1. FINDING NUMBER: 2023 - 007 2. THIS FINDING IS: New 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Recipients are required to submit accurate data to the state for full time equivalent positions. 9. Condition: Data submitted to the state showed a very low full time equivalent compared to total employees. 10. Questioned Costs: N/A 11. Context: Did not understand what the report was asking for and there was no review done to catch the error. 12. Effect: Data was not accurately submitted. 13. Cause: District procedures did not detect or prevent this error. 14. Recommendation: District should develop and implement procedures to make sure report is accurately completed and have reports reviewed by a second person prior to submission. 15. Management's response18: Management will implement procedures to make sure reports are accurate and reviewed before submitting.
Finding 2023-007
1. FINDING NUMBER: 2023 - 007 2. THIS FINDING IS: New 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Recipients are required to submit accurate data to the state for full time equivalent positions. 9. Condition: Data submitted to the state showed a very low full time equivalent compared to total employees. 10. Questioned Costs: N/A 11. Context: Did not understand what the report was asking for and there was no review done to catch the error. 12. Effect: Data was not accurately submitted. 13. Cause: District procedures did not detect or prevent this error. 14. Recommendation: District should develop and implement procedures to make sure report is accurately completed and have reports reviewed by a second person prior to submission. 15. Management's response18: Management will implement procedures to make sure reports are accurate and reviewed before submitting.
Finding 2023-007
1. FINDING NUMBER: 2023 - 007 2. THIS FINDING IS: New 3. Federal Program Name and Year: ESSER 4. Project No.: 4998-E2, 4998-E3, 4998-HL 5. CFDA No.: 84.425D, 84.425U & 84.425W 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): Recipients are required to submit accurate data to the state for full time equivalent positions. 9. Condition: Data submitted to the state showed a very low full time equivalent compared to total employees. 10. Questioned Costs: N/A 11. Context: Did not understand what the report was asking for and there was no review done to catch the error. 12. Effect: Data was not accurately submitted. 13. Cause: District procedures did not detect or prevent this error. 14. Recommendation: District should develop and implement procedures to make sure report is accurately completed and have reports reviewed by a second person prior to submission. 15. Management's response18: Management will implement procedures to make sure reports are accurate and reviewed before submitting.