1. FINDING NUMBER: 2022- 006 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- DE, E2 & E3 5. CFDA No.: 84.425- COVID-19, 84.425D & 84.425- COVID-19, 84.425U 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) Internal controls over compliance over reporting of federal expenditures require expenditures to be coded to the same expenditure functions and object codes in the district's general ledger as they are on grant expenditure reports and for complete general ledger support to be maintained by District personnel for all expenditure reports filed. 9. Condition Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure functions and objects used for grant reporting and general ledger support for each expenditure report filed is not complete and readily available. 10. Questioned Costs $3,156 11. Context A material amount of expenditures included in numerous accounts on the June 30, 2022 expenditure reports were not coded to the same function and object in the general ledger and complete general ledger support was not readily available for any Education Stabilization Fund grants. 12. Effect Grant expenditures claimed cannot be easily reconciled to the general ledger and $3,156 of expenditures were not able to be reconciled to the general ledger, resulting in questioned costs of that amount. Consequently, determining the population of Education Stabilization Fund expenditures for Single Audit testing was difficult. 13. Cause Coding of grant expenditures and grant expenditure report preparation are assigned to two different employees and no review is done to ensure expenditures are coded to the functions in which they were budgeted and subsequently claimed on expenditure reports. 14. Recommendation Grant expenditures should be recorded in the same general ledger expenditure functions as are used for grant reporting and supporting general ledger reports should be maintained in District files for all expenditure reports filed. The employees assigned to code grant expenditures and prepare grant expenditure reports should work together to accomplish this. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
1. FINDING NUMBER: 2022- 007 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- E2 & E3 5. CFDA No.: 84.425- COVID-19, 84.425D & 84.425- COVID-19, 84.425U 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) Equipment and Real Property Management compliance requirements require the District to maintain complete property records for all equipment and real property acquired with federal funds. 9. Condition The District's property records did not include all equipment purchased with federal funds. 10. Questioned Costs None 11. Context The property records maintained by District were materially not complete, including the omission of all technology equipment acquired with federal funds. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District administrative staff does not maintain a consolidated list of all equipment purchased with federal funds; instead, employees that purchase equipment with federal funds are responsible for maintaining a list that includes the equipment they purchased. 14. Recommendation The District should assign an administrative employee with knowledge of all of the District's federal grant budgets to maintain a complete list of equipment purchased with federal funds. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
1. FINDING NUMBER: 2022- 006 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- DE, E2 & E3 5. CFDA No.: 84.425- COVID-19, 84.425D & 84.425- COVID-19, 84.425U 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) Internal controls over compliance over reporting of federal expenditures require expenditures to be coded to the same expenditure functions and object codes in the district's general ledger as they are on grant expenditure reports and for complete general ledger support to be maintained by District personnel for all expenditure reports filed. 9. Condition Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure functions and objects used for grant reporting and general ledger support for each expenditure report filed is not complete and readily available. 10. Questioned Costs $3,156 11. Context A material amount of expenditures included in numerous accounts on the June 30, 2022 expenditure reports were not coded to the same function and object in the general ledger and complete general ledger support was not readily available for any Education Stabilization Fund grants. 12. Effect Grant expenditures claimed cannot be easily reconciled to the general ledger and $3,156 of expenditures were not able to be reconciled to the general ledger, resulting in questioned costs of that amount. Consequently, determining the population of Education Stabilization Fund expenditures for Single Audit testing was difficult. 13. Cause Coding of grant expenditures and grant expenditure report preparation are assigned to two different employees and no review is done to ensure expenditures are coded to the functions in which they were budgeted and subsequently claimed on expenditure reports. 14. Recommendation Grant expenditures should be recorded in the same general ledger expenditure functions as are used for grant reporting and supporting general ledger reports should be maintained in District files for all expenditure reports filed. The employees assigned to code grant expenditures and prepare grant expenditure reports should work together to accomplish this. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
1. FINDING NUMBER: 2022- 007 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- E2 & E3 5. CFDA No.: 84.425- COVID-19, 84.425D & 84.425- COVID-19, 84.425U 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) Equipment and Real Property Management compliance requirements require the District to maintain complete property records for all equipment and real property acquired with federal funds. 9. Condition The District's property records did not include all equipment purchased with federal funds. 10. Questioned Costs None 11. Context The property records maintained by District were materially not complete, including the omission of all technology equipment acquired with federal funds. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District administrative staff does not maintain a consolidated list of all equipment purchased with federal funds; instead, employees that purchase equipment with federal funds are responsible for maintaining a list that includes the equipment they purchased. 14. Recommendation The District should assign an administrative employee with knowledge of all of the District's federal grant budgets to maintain a complete list of equipment purchased with federal funds. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
1. FINDING NUMBER: 2022- 006 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- DE, E2 & E3 5. CFDA No.: 84.425- COVID-19, 84.425D & 84.425- COVID-19, 84.425U 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) Internal controls over compliance over reporting of federal expenditures require expenditures to be coded to the same expenditure functions and object codes in the district's general ledger as they are on grant expenditure reports and for complete general ledger support to be maintained by District personnel for all expenditure reports filed. 9. Condition Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure functions and objects used for grant reporting and general ledger support for each expenditure report filed is not complete and readily available. 10. Questioned Costs $3,156 11. Context A material amount of expenditures included in numerous accounts on the June 30, 2022 expenditure reports were not coded to the same function and object in the general ledger and complete general ledger support was not readily available for any Education Stabilization Fund grants. 12. Effect Grant expenditures claimed cannot be easily reconciled to the general ledger and $3,156 of expenditures were not able to be reconciled to the general ledger, resulting in questioned costs of that amount. Consequently, determining the population of Education Stabilization Fund expenditures for Single Audit testing was difficult. 13. Cause Coding of grant expenditures and grant expenditure report preparation are assigned to two different employees and no review is done to ensure expenditures are coded to the functions in which they were budgeted and subsequently claimed on expenditure reports. 14. Recommendation Grant expenditures should be recorded in the same general ledger expenditure functions as are used for grant reporting and supporting general ledger reports should be maintained in District files for all expenditure reports filed. The employees assigned to code grant expenditures and prepare grant expenditure reports should work together to accomplish this. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
1. FINDING NUMBER: 2022- 007 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- E2 & E3 5. CFDA No.: 84.425- COVID-19, 84.425D & 84.425- COVID-19, 84.425U 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) Equipment and Real Property Management compliance requirements require the District to maintain complete property records for all equipment and real property acquired with federal funds. 9. Condition The District's property records did not include all equipment purchased with federal funds. 10. Questioned Costs None 11. Context The property records maintained by District were materially not complete, including the omission of all technology equipment acquired with federal funds. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District administrative staff does not maintain a consolidated list of all equipment purchased with federal funds; instead, employees that purchase equipment with federal funds are responsible for maintaining a list that includes the equipment they purchased. 14. Recommendation The District should assign an administrative employee with knowledge of all of the District's federal grant budgets to maintain a complete list of equipment purchased with federal funds. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
1. FINDING NUMBER: 2022- 006 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- DE, E2 & E3 5. CFDA No.: 84.425- COVID-19, 84.425D & 84.425- COVID-19, 84.425U 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) Internal controls over compliance over reporting of federal expenditures require expenditures to be coded to the same expenditure functions and object codes in the district's general ledger as they are on grant expenditure reports and for complete general ledger support to be maintained by District personnel for all expenditure reports filed. 9. Condition Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure functions and objects used for grant reporting and general ledger support for each expenditure report filed is not complete and readily available. 10. Questioned Costs $3,156 11. Context A material amount of expenditures included in numerous accounts on the June 30, 2022 expenditure reports were not coded to the same function and object in the general ledger and complete general ledger support was not readily available for any Education Stabilization Fund grants. 12. Effect Grant expenditures claimed cannot be easily reconciled to the general ledger and $3,156 of expenditures were not able to be reconciled to the general ledger, resulting in questioned costs of that amount. Consequently, determining the population of Education Stabilization Fund expenditures for Single Audit testing was difficult. 13. Cause Coding of grant expenditures and grant expenditure report preparation are assigned to two different employees and no review is done to ensure expenditures are coded to the functions in which they were budgeted and subsequently claimed on expenditure reports. 14. Recommendation Grant expenditures should be recorded in the same general ledger expenditure functions as are used for grant reporting and supporting general ledger reports should be maintained in District files for all expenditure reports filed. The employees assigned to code grant expenditures and prepare grant expenditure reports should work together to accomplish this. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
1. FINDING NUMBER: 2022- 007 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- E2 & E3 5. CFDA No.: 84.425- COVID-19, 84.425D & 84.425- COVID-19, 84.425U 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) Equipment and Real Property Management compliance requirements require the District to maintain complete property records for all equipment and real property acquired with federal funds. 9. Condition The District's property records did not include all equipment purchased with federal funds. 10. Questioned Costs None 11. Context The property records maintained by District were materially not complete, including the omission of all technology equipment acquired with federal funds. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District administrative staff does not maintain a consolidated list of all equipment purchased with federal funds; instead, employees that purchase equipment with federal funds are responsible for maintaining a list that includes the equipment they purchased. 14. Recommendation The District should assign an administrative employee with knowledge of all of the District's federal grant budgets to maintain a complete list of equipment purchased with federal funds. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.