FAC Explorer

Audit 18738

FY End
2022-06-30
Total Expended
$1.48M
Findings
6
Programs
11
Organization: Ramsey Community Unit School District #204 (IL)
Year: 2022 Accepted: 2023-03-28
Auditor: Mose Yockey Brown & Kull LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
23717 2022-002 Material Weakness - N
23718 2022-002 Material Weakness - N
23719 2022-002 Material Weakness - N
600159 2022-002 Material Weakness - N
600160 2022-002 Material Weakness - N
600161 2022-002 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $180,528 - 0
10.553 School Breakfast Program $120,634 - 0
84.367 Improving Teacher Quality State Grants $23,067 - 0
84.027 Special Education_grants to States $22,188 - 0
10.555 National School Lunch Program $21,144 - 0
84.358 Rural Education $12,953 - 0
84.425 Education Stabilization Fund $12,674 Yes 1
93.778 Medical Assistance Program $11,855 - 0
10.559 Summer Food Service Program for Children $8,061 - 0
84.424 Student Support and Academic Enrichment Program $4,000 - 0
84.173 Special Education_preschool Grants $2,166 - 0

Contacts

Name Title Type
RUNHU1D2XGC9 Melissa Ritter Auditee
6184232335 Cory A. Brown Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Ramsey Community Unit School District 204 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the Basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Of the federal expenditures presented in the schedule, Ramsey Community Unit School District 204 provided no federal awards to subrecipients.
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Ramsey Community Unit School District 204 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the Basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The following amounts were expended in the form of non-cash assistance by Ramsey Community Unit School District 204 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (CFDA 10.555): $21,144 OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES $14,667 Total Non-Cash $35,811
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Ramsey Community Unit School District 204 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the Basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Insurance coverage in effect paid with Federal funds during the fiscal year: Property No Auto No General Liability No Workers Compensation No Loans/Loan Guarantees Outstanding at June 30: No District had Federal grants requiring matching expenditures No

Finding Details

Finding 2022-002
1. FINDING NUMBER: 2022- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund- 2021 & 2022 4. Project No.: 4998- ER, E2, E3 & HL 5. CFDA No.: 84.425- COVID-19, 84.425D, 84.425- COVID-19, 84.425U, 84.425- COVID-19, 84.425W 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over special tests and provisions compliance requirements require District personnel to have knowledge of all of the special tests and provisions compliance requirements. 9. Condition District personnel were unaware of their requirement to ensure that employees of vendors used on projects exceeding $2,000 and paid with federal funds were paid prevailing wage rates. 10. Questioned Costs None 11. Context This condition existed for all projects exceeding $2,000 and paid with federal funds in the year ending June 30, 2022. 12. Effect The District did not collect and monitor certified payroll reports from any vendors used on projects exceeding $2,000 and paid with federal funds 13. Cause The District has very rarely paid for projects with federal funds in the past and was unaware of the requirement. 14. Recommendation Annually District personnel should read the 2 CFR Part 200, Appendix XI, Compliance Supplement for all federal programs received by the District to ensure they are aware of all applicable compliance requirements. 15. Management's response Management will implement the auditor's recommendation in the year ended June 30, 2023.
Finding 2022-002
1. FINDING NUMBER: 2022- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund- 2021 & 2022 4. Project No.: 4998- ER, E2, E3 & HL 5. CFDA No.: 84.425- COVID-19, 84.425D, 84.425- COVID-19, 84.425U, 84.425- COVID-19, 84.425W 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over special tests and provisions compliance requirements require District personnel to have knowledge of all of the special tests and provisions compliance requirements. 9. Condition District personnel were unaware of their requirement to ensure that employees of vendors used on projects exceeding $2,000 and paid with federal funds were paid prevailing wage rates. 10. Questioned Costs None 11. Context This condition existed for all projects exceeding $2,000 and paid with federal funds in the year ending June 30, 2022. 12. Effect The District did not collect and monitor certified payroll reports from any vendors used on projects exceeding $2,000 and paid with federal funds 13. Cause The District has very rarely paid for projects with federal funds in the past and was unaware of the requirement. 14. Recommendation Annually District personnel should read the 2 CFR Part 200, Appendix XI, Compliance Supplement for all federal programs received by the District to ensure they are aware of all applicable compliance requirements. 15. Management's response Management will implement the auditor's recommendation in the year ended June 30, 2023.
Finding 2022-002
1. FINDING NUMBER: 2022- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund- 2021 & 2022 4. Project No.: 4998- ER, E2, E3 & HL 5. CFDA No.: 84.425- COVID-19, 84.425D, 84.425- COVID-19, 84.425U, 84.425- COVID-19, 84.425W 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over special tests and provisions compliance requirements require District personnel to have knowledge of all of the special tests and provisions compliance requirements. 9. Condition District personnel were unaware of their requirement to ensure that employees of vendors used on projects exceeding $2,000 and paid with federal funds were paid prevailing wage rates. 10. Questioned Costs None 11. Context This condition existed for all projects exceeding $2,000 and paid with federal funds in the year ending June 30, 2022. 12. Effect The District did not collect and monitor certified payroll reports from any vendors used on projects exceeding $2,000 and paid with federal funds 13. Cause The District has very rarely paid for projects with federal funds in the past and was unaware of the requirement. 14. Recommendation Annually District personnel should read the 2 CFR Part 200, Appendix XI, Compliance Supplement for all federal programs received by the District to ensure they are aware of all applicable compliance requirements. 15. Management's response Management will implement the auditor's recommendation in the year ended June 30, 2023.
Finding 2022-002
1. FINDING NUMBER: 2022- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund- 2021 & 2022 4. Project No.: 4998- ER, E2, E3 & HL 5. CFDA No.: 84.425- COVID-19, 84.425D, 84.425- COVID-19, 84.425U, 84.425- COVID-19, 84.425W 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over special tests and provisions compliance requirements require District personnel to have knowledge of all of the special tests and provisions compliance requirements. 9. Condition District personnel were unaware of their requirement to ensure that employees of vendors used on projects exceeding $2,000 and paid with federal funds were paid prevailing wage rates. 10. Questioned Costs None 11. Context This condition existed for all projects exceeding $2,000 and paid with federal funds in the year ending June 30, 2022. 12. Effect The District did not collect and monitor certified payroll reports from any vendors used on projects exceeding $2,000 and paid with federal funds 13. Cause The District has very rarely paid for projects with federal funds in the past and was unaware of the requirement. 14. Recommendation Annually District personnel should read the 2 CFR Part 200, Appendix XI, Compliance Supplement for all federal programs received by the District to ensure they are aware of all applicable compliance requirements. 15. Management's response Management will implement the auditor's recommendation in the year ended June 30, 2023.
Finding 2022-002
1. FINDING NUMBER: 2022- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund- 2021 & 2022 4. Project No.: 4998- ER, E2, E3 & HL 5. CFDA No.: 84.425- COVID-19, 84.425D, 84.425- COVID-19, 84.425U, 84.425- COVID-19, 84.425W 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over special tests and provisions compliance requirements require District personnel to have knowledge of all of the special tests and provisions compliance requirements. 9. Condition District personnel were unaware of their requirement to ensure that employees of vendors used on projects exceeding $2,000 and paid with federal funds were paid prevailing wage rates. 10. Questioned Costs None 11. Context This condition existed for all projects exceeding $2,000 and paid with federal funds in the year ending June 30, 2022. 12. Effect The District did not collect and monitor certified payroll reports from any vendors used on projects exceeding $2,000 and paid with federal funds 13. Cause The District has very rarely paid for projects with federal funds in the past and was unaware of the requirement. 14. Recommendation Annually District personnel should read the 2 CFR Part 200, Appendix XI, Compliance Supplement for all federal programs received by the District to ensure they are aware of all applicable compliance requirements. 15. Management's response Management will implement the auditor's recommendation in the year ended June 30, 2023.
Finding 2022-002
1. FINDING NUMBER: 2022- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund- 2021 & 2022 4. Project No.: 4998- ER, E2, E3 & HL 5. CFDA No.: 84.425- COVID-19, 84.425D, 84.425- COVID-19, 84.425U, 84.425- COVID-19, 84.425W 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over special tests and provisions compliance requirements require District personnel to have knowledge of all of the special tests and provisions compliance requirements. 9. Condition District personnel were unaware of their requirement to ensure that employees of vendors used on projects exceeding $2,000 and paid with federal funds were paid prevailing wage rates. 10. Questioned Costs None 11. Context This condition existed for all projects exceeding $2,000 and paid with federal funds in the year ending June 30, 2022. 12. Effect The District did not collect and monitor certified payroll reports from any vendors used on projects exceeding $2,000 and paid with federal funds 13. Cause The District has very rarely paid for projects with federal funds in the past and was unaware of the requirement. 14. Recommendation Annually District personnel should read the 2 CFR Part 200, Appendix XI, Compliance Supplement for all federal programs received by the District to ensure they are aware of all applicable compliance requirements. 15. Management's response Management will implement the auditor's recommendation in the year ended June 30, 2023.