FAC Explorer

Audit 174609

FY End
2022-06-30
Total Expended
$1.78M
Findings
2
Programs
11
Organization: Regional Office of Education #17 (IL)
Year: 2022 Accepted: 2023-06-28
Auditor: Adelfia LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
205954 2022-002 Material Weakness - L
782396 2022-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
14.231 Emergency Solutions Grant Program $620,028 - 0
84.423 Supporting Effective Educator Development Program $385,761 Yes 0
10.855 Distance Learning and Telemedicine Loans and Grants $268,303 Yes 0
84.411 Investing in Innovation (i3) Fund $257,335 - 0
17.259 Wia Youth Activities $49,983 Yes 0
32.009 Emergency Connectivity Fund Program $43,536 - 0
84.196 Education for Homeless Children and Youth $37,128 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $36,183 Yes 1
10.555 National School Lunch Program $19,857 - 0
10.553 School Breakfast Program $4,074 - 0
84.425 Education Stabilization Fund $766 - 0

Contacts

Name Title Type
FPYZLPNJ2L21 Mark Jontry Auditee
3098885120 Stella Santos Auditor
No contacts on file

Notes to SEFA

Title: Note 3 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: The auditee did not use the de minimis cost rate. For the fiscal year ended June 30, 2022, the Regional Office of Education No. 17 has presented the Schedule in accordance with the modified cash basis of accounting. This is a change from the fiscal year 2021 presentation, which was reported using generally accepted accounting principles (GAAP). The following federal expenditures reported in the fiscal year 2022 modified cash basis financial statements are added (deducted) in the fiscal year 2022 modified cash basis Schedule as they were already reported or excluded in the fiscal year 2021 Schedule on an accrual basis. Supporting Effective Educator Development Program (SEED), ALN 84.423, $5,073 and Distance Learning and Telemedicine Loans and Grants, ALN 10.855, ($600,457).
Title: Note 4 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: The auditee did not use the de minimis cost rate. DISASTER GRANTS - PUBLIC ASSSTANCE (PRESIDENTIALLY DECLARED DISASTERS) ALN 97.036 The Regional Office of Education No. 17 received reimbursement for related eligible costs associated with COVID-19. As of June 30, 2022 $36,183 approved eligible expenditures were incurred in prior fiscal years and are included in the Schedule.

Finding Details

Finding 2022-002
During the review of ROE No. 17?s SEFA, it was noted ROE 17 does not have sufficient internal controls over the preparation of the SEFA to ensure all federal expenditures during the fiscal year were reported in the SEFA and information in the SEFA was accurately reported. We noted the following in the originally submitted SEFA for our review: 1) Federal awards received related to Assistance Listing Number 97.036, Disaster Grants ? Public Assistance (Presidentially Declared Disasters) amounting to $36,183 were not reported as federal revenues in the financial statements and were also not reported in the SEFA, including the required disclosures for this federal program. 2) Assistance Listing Number 84.411, Education Innovation and Research was not accurately reported for the direct award amount and the pass-through entity name and amount received as a subrecipient. 3) ROE 17 converted from accrual basis to modified cash basis in fiscal year 2022 but the notes to SEFA did not include a disclosure of the change in reporting basis as well as the programs affected with the change and the related amounts reported in the current year SEFA versus the amounts reported in the financial statements. The Regional Office of Education No. 17 subsequently revised its SEFA to correct these errors.
Finding 2022-002
During the review of ROE No. 17?s SEFA, it was noted ROE 17 does not have sufficient internal controls over the preparation of the SEFA to ensure all federal expenditures during the fiscal year were reported in the SEFA and information in the SEFA was accurately reported. We noted the following in the originally submitted SEFA for our review: 1) Federal awards received related to Assistance Listing Number 97.036, Disaster Grants ? Public Assistance (Presidentially Declared Disasters) amounting to $36,183 were not reported as federal revenues in the financial statements and were also not reported in the SEFA, including the required disclosures for this federal program. 2) Assistance Listing Number 84.411, Education Innovation and Research was not accurately reported for the direct award amount and the pass-through entity name and amount received as a subrecipient. 3) ROE 17 converted from accrual basis to modified cash basis in fiscal year 2022 but the notes to SEFA did not include a disclosure of the change in reporting basis as well as the programs affected with the change and the related amounts reported in the current year SEFA versus the amounts reported in the financial statements. The Regional Office of Education No. 17 subsequently revised its SEFA to correct these errors.