Audit 22314

FY End
2022-06-30
Total Expended
$19.02M
Findings
6
Programs
14
Year: 2022 Accepted: 2022-10-20

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
16165 2022-001 Significant Deficiency Yes E
16166 2022-001 Significant Deficiency Yes E
16167 2022-001 Significant Deficiency Yes E
592607 2022-001 Significant Deficiency Yes E
592608 2022-001 Significant Deficiency Yes E
592609 2022-001 Significant Deficiency Yes E

Programs

Contacts

Name Title Type
QN2MGG6FBFK1 Zack Suhre Auditee
6184515800 Janice A. Smith, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1 Basis of Presentation. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Granite City Community Unit School District No. 9 and is presented on the 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. Note 2: Indirect Facilities & Administration Costs. Auditee elected to use 10% de minimis cost rate? Note 3: Subrecipients. Of the federal expenditures presented in the schedule, the District provided no federal awards to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Criteria or specific requirement (including statutory, regulatory, or other citation). The Office of Management and Budget Compliance Supplement requires that an entity receiving Title I funds must serve eligible schools or attendance centers in rank order according to their percentage of poverty and that the entity must maintain records documenting compliance with this requirement. Condition. During the year ended June 30, 2022, the District could not provide adequate supporting documentation for the public and nonpublic enrollment and low income counts that were used to allocate Title I services to District buildings. Questioned Costs. Unknown. Context. The District could not provide adequate supporting documentation for 100% of its Title I buildings. Effect. Title I services may not have been allocated to buildings correctly. Cause. Adequate procedures were not in place to ensure that required administrative responsibilities, including ensuring that all information used to calculate building eligibility, were being performed and reviewed for accuracy. Recommendation. We recommend the District implement procedures to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation. Monitoring procedures should also be implemented to require a review of this information prior to its submission. Management's Response. The District will implement additional controls in order to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation.
Criteria or specific requirement (including statutory, regulatory, or other citation). The Office of Management and Budget Compliance Supplement requires that an entity receiving Title I funds must serve eligible schools or attendance centers in rank order according to their percentage of poverty and that the entity must maintain records documenting compliance with this requirement. Condition. During the year ended June 30, 2022, the District could not provide adequate supporting documentation for the public and nonpublic enrollment and low income counts that were used to allocate Title I services to District buildings. Questioned Costs. Unknown. Context. The District could not provide adequate supporting documentation for 100% of its Title I buildings. Effect. Title I services may not have been allocated to buildings correctly. Cause. Adequate procedures were not in place to ensure that required administrative responsibilities, including ensuring that all information used to calculate building eligibility, were being performed and reviewed for accuracy. Recommendation. We recommend the District implement procedures to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation. Monitoring procedures should also be implemented to require a review of this information prior to its submission. Management's Response. The District will implement additional controls in order to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation.
Criteria or specific requirement (including statutory, regulatory, or other citation). The Office of Management and Budget Compliance Supplement requires that an entity receiving Title I funds must serve eligible schools or attendance centers in rank order according to their percentage of poverty and that the entity must maintain records documenting compliance with this requirement. Condition. During the year ended June 30, 2022, the District could not provide adequate supporting documentation for the public and nonpublic enrollment and low income counts that were used to allocate Title I services to District buildings. Questioned Costs. Unknown. Context. The District could not provide adequate supporting documentation for 100% of its Title I buildings. Effect. Title I services may not have been allocated to buildings correctly. Cause. Adequate procedures were not in place to ensure that required administrative responsibilities, including ensuring that all information used to calculate building eligibility, were being performed and reviewed for accuracy. Recommendation. We recommend the District implement procedures to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation. Monitoring procedures should also be implemented to require a review of this information prior to its submission. Management's Response. The District will implement additional controls in order to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation.
Criteria or specific requirement (including statutory, regulatory, or other citation). The Office of Management and Budget Compliance Supplement requires that an entity receiving Title I funds must serve eligible schools or attendance centers in rank order according to their percentage of poverty and that the entity must maintain records documenting compliance with this requirement. Condition. During the year ended June 30, 2022, the District could not provide adequate supporting documentation for the public and nonpublic enrollment and low income counts that were used to allocate Title I services to District buildings. Questioned Costs. Unknown. Context. The District could not provide adequate supporting documentation for 100% of its Title I buildings. Effect. Title I services may not have been allocated to buildings correctly. Cause. Adequate procedures were not in place to ensure that required administrative responsibilities, including ensuring that all information used to calculate building eligibility, were being performed and reviewed for accuracy. Recommendation. We recommend the District implement procedures to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation. Monitoring procedures should also be implemented to require a review of this information prior to its submission. Management's Response. The District will implement additional controls in order to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation.
Criteria or specific requirement (including statutory, regulatory, or other citation). The Office of Management and Budget Compliance Supplement requires that an entity receiving Title I funds must serve eligible schools or attendance centers in rank order according to their percentage of poverty and that the entity must maintain records documenting compliance with this requirement. Condition. During the year ended June 30, 2022, the District could not provide adequate supporting documentation for the public and nonpublic enrollment and low income counts that were used to allocate Title I services to District buildings. Questioned Costs. Unknown. Context. The District could not provide adequate supporting documentation for 100% of its Title I buildings. Effect. Title I services may not have been allocated to buildings correctly. Cause. Adequate procedures were not in place to ensure that required administrative responsibilities, including ensuring that all information used to calculate building eligibility, were being performed and reviewed for accuracy. Recommendation. We recommend the District implement procedures to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation. Monitoring procedures should also be implemented to require a review of this information prior to its submission. Management's Response. The District will implement additional controls in order to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation.
Criteria or specific requirement (including statutory, regulatory, or other citation). The Office of Management and Budget Compliance Supplement requires that an entity receiving Title I funds must serve eligible schools or attendance centers in rank order according to their percentage of poverty and that the entity must maintain records documenting compliance with this requirement. Condition. During the year ended June 30, 2022, the District could not provide adequate supporting documentation for the public and nonpublic enrollment and low income counts that were used to allocate Title I services to District buildings. Questioned Costs. Unknown. Context. The District could not provide adequate supporting documentation for 100% of its Title I buildings. Effect. Title I services may not have been allocated to buildings correctly. Cause. Adequate procedures were not in place to ensure that required administrative responsibilities, including ensuring that all information used to calculate building eligibility, were being performed and reviewed for accuracy. Recommendation. We recommend the District implement procedures to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation. Monitoring procedures should also be implemented to require a review of this information prior to its submission. Management's Response. The District will implement additional controls in order to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation.