FAC Explorer

Audit 22459

FY End
2022-06-30
Total Expended
$14.85M
Findings
4
Programs
12
Organization: Harlem Consolidated School District #122 (IL)
Year: 2022 Accepted: 2023-02-08
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
23208 2022-001 Significant Deficiency - L
23209 2022-001 Significant Deficiency - L
599650 2022-001 Significant Deficiency - L
599651 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $6.08M Yes 0
10.555 National School Lunch Program $2.84M Yes 1
84.010 Title I Grants to Local Educational Agencies $2.51M - 0
84.027 Special Education_grants to States $1.70M - 0
10.553 School Breakfast Program $759,836 Yes 1
93.778 Medical Assistance Program $563,932 - 0
84.367 Improving Teacher Quality State Grants $223,367 - 0
84.424 Student Support and Academic Enrichment Program $82,695 - 0
84.173 Special Education_preschool Grants $51,158 - 0
84.365 English Language Acquisition State Grants $32,937 - 0
84.196 Education for Homeless Children and Youth $6,000 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0

Contacts

Name Title Type
KW35A3EH9PM5 Josh Aurand Auditee
8156544697 Nick Cavaliere Auditor
No contacts on file

Notes to SEFA

Title: Subrecipient Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Harlem Consolidated School District No. 122 and is presented on the modified accrual basis of accounting. The information in this scheduled 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, Harlem Consolidated School District No. 122 provided federal awards to subrecipients as follows: NONE
Title: Non-Cash Commodities Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Harlem Consolidated School District No. 122 and is presented on the modified accrual basis of accounting. The information in this scheduled 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. Note 4: Non-Cash Assistance the following amounts were expended in the form of non-cash assistance by Harlem Consolidated School District No. 122 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH Commodities (CFDA 10.555)**$110,381 Other Non-Cash Assistance - Dept of Defense Fruits and Vegetables $169,048 Total: 279,429
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Harlem Consolidated School District No. 122 and is presented on the modified accrual basis of accounting. The information in this scheduled 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. Note 5: Other Information Insurance coverage in effect paid with Federal Funds during the fiscal year: Property$0 Auto $0 General Liability$0 Workers Compensation$0 Loans/Loan Guarantees Outstanding at June 30: $0 District had General grants requiring matching expenditures No (Yes/NO)

Finding Details

Finding 2022-001
Harlem Consolidated School District 122 04-101-1220-22 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 001 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster - Project Year 2022 4. Project No.: 22-4220, 22-4210 5. ASL No.: 10.555/10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) "Per OMG Compliance Supplement, Part 3 - Compliance Requirements, Section L - Reporting, one of the audit objectives is to ""Determine whether the required reports for Federal awards include all activity of the reporting period, are supported by applicable accounting records, and are fairly presented in accordance with governing requirements."" " 9. Condition15 For October, December, February, and April reports, there were variances between the support for meal counts maintained by the District and the number of meals claimed by the District. 10. Questioned Costs16 No reportable questioned costs 11. Context17 The issue was a result of an error made when preparing the reimbursement claims. 12. Effect Costs not actually incurred or allowable to the grant could be mistakenly claimed for reimbursement. 13. Cause Finding was consistent across all reports being testing. 14. Recommendation We recommend that the District implement controls and perform a review of monthly claim reimbursements to supporting internal meal count reports to ensure that only allowable and supported expenditures are claimed. 15. Management's response18 See corrective action plan 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.
Finding 2022-001
Harlem Consolidated School District 122 04-101-1220-22 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 001 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster - Project Year 2022 4. Project No.: 22-4220, 22-4210 5. ASL No.: 10.555/10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) "Per OMG Compliance Supplement, Part 3 - Compliance Requirements, Section L - Reporting, one of the audit objectives is to ""Determine whether the required reports for Federal awards include all activity of the reporting period, are supported by applicable accounting records, and are fairly presented in accordance with governing requirements."" " 9. Condition15 For October, December, February, and April reports, there were variances between the support for meal counts maintained by the District and the number of meals claimed by the District. 10. Questioned Costs16 No reportable questioned costs 11. Context17 The issue was a result of an error made when preparing the reimbursement claims. 12. Effect Costs not actually incurred or allowable to the grant could be mistakenly claimed for reimbursement. 13. Cause Finding was consistent across all reports being testing. 14. Recommendation We recommend that the District implement controls and perform a review of monthly claim reimbursements to supporting internal meal count reports to ensure that only allowable and supported expenditures are claimed. 15. Management's response18 See corrective action plan 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.
Finding 2022-001
Harlem Consolidated School District 122 04-101-1220-22 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 001 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster - Project Year 2022 4. Project No.: 22-4220, 22-4210 5. ASL No.: 10.555/10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) "Per OMG Compliance Supplement, Part 3 - Compliance Requirements, Section L - Reporting, one of the audit objectives is to ""Determine whether the required reports for Federal awards include all activity of the reporting period, are supported by applicable accounting records, and are fairly presented in accordance with governing requirements."" " 9. Condition15 For October, December, February, and April reports, there were variances between the support for meal counts maintained by the District and the number of meals claimed by the District. 10. Questioned Costs16 No reportable questioned costs 11. Context17 The issue was a result of an error made when preparing the reimbursement claims. 12. Effect Costs not actually incurred or allowable to the grant could be mistakenly claimed for reimbursement. 13. Cause Finding was consistent across all reports being testing. 14. Recommendation We recommend that the District implement controls and perform a review of monthly claim reimbursements to supporting internal meal count reports to ensure that only allowable and supported expenditures are claimed. 15. Management's response18 See corrective action plan 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.
Finding 2022-001
Harlem Consolidated School District 122 04-101-1220-22 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 001 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster - Project Year 2022 4. Project No.: 22-4220, 22-4210 5. ASL No.: 10.555/10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) "Per OMG Compliance Supplement, Part 3 - Compliance Requirements, Section L - Reporting, one of the audit objectives is to ""Determine whether the required reports for Federal awards include all activity of the reporting period, are supported by applicable accounting records, and are fairly presented in accordance with governing requirements."" " 9. Condition15 For October, December, February, and April reports, there were variances between the support for meal counts maintained by the District and the number of meals claimed by the District. 10. Questioned Costs16 No reportable questioned costs 11. Context17 The issue was a result of an error made when preparing the reimbursement claims. 12. Effect Costs not actually incurred or allowable to the grant could be mistakenly claimed for reimbursement. 13. Cause Finding was consistent across all reports being testing. 14. Recommendation We recommend that the District implement controls and perform a review of monthly claim reimbursements to supporting internal meal count reports to ensure that only allowable and supported expenditures are claimed. 15. Management's response18 See corrective action plan 14 See footnote 11. 15 Include facts that support the deficiency identified on the audit finding (?200.516 (b)(3)). 16 Identify questioned costs as required by ?200.516 (a)(3 - 4). 17 See footnote 12. 18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.