Audit 25779

FY End
2022-06-30
Total Expended
$1.04M
Findings
12
Programs
11
Year: 2022 Accepted: 2023-02-22

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
21504 2022-001 Significant Deficiency - I
21505 2022-001 Significant Deficiency - I
21506 2022-001 Significant Deficiency - I
21507 2022-001 Significant Deficiency - I
21508 2022-001 Significant Deficiency - I
21509 2022-001 Significant Deficiency - I
597946 2022-001 Significant Deficiency - I
597947 2022-001 Significant Deficiency - I
597948 2022-001 Significant Deficiency - I
597949 2022-001 Significant Deficiency - I
597950 2022-001 Significant Deficiency - I
597951 2022-001 Significant Deficiency - I

Programs

Contacts

Name Title Type
WBG4LVN2HCA4 Ron McCord Auditee
8156253886 Jason A Hohulin, CPA Auditor
No contacts on file

Notes to SEFA

Title: Note 3: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Rock Falls Township High School District No. 301 (the District) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position or changes in net position of the District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures reported on the schedule of expenditures of federal awards are reported on the 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.
Title: Note 4: NonCash Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Rock Falls Township High School District No. 301 (the District) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position or changes in net position of the District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Noncash assistance is reported in the schedule of federal awards at the fair market value of the nonmonetary assistance received and disbursed as follows. The District received nonmonetary assistance under Assistance Listing number 10.555 as noted in the accompanying schedule of expenditures of federal awards.
Title: Note 5: Other Information Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Rock Falls Township High School District No. 301 (the District) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position or changes in net position of the District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. No federal funds were used to purchase insurance coverage during the fiscal year ended June 30, 2022. There were no loans or loan guarantees outstanding as of June 30, 2022. The District had no federal grants which required matching federal expenditures.

Finding Details

THIS FINDING IS: New FINDING TYPE: Internal Control DEFICIENCY TYPE: Significant Deficiency Federal Program Name and Year: Child Nutrition Cluster - 2022 Project No.: 21 & 22-4210 & 4220 AL No.: 10.553 & 10.555 Passed Through: Illinois State Board of Education Federal Agency: U.S. Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation): The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. Condition: The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs: None Context: The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect: Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause: Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation: Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response: There is no disagreement with this finding and procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Bidding documentation will include required suspension and debarment language.
THIS FINDING IS: New FINDING TYPE: Internal Control DEFICIENCY TYPE: Significant Deficiency Federal Program Name and Year: Child Nutrition Cluster - 2022 Project No.: 21 & 22-4210 & 4220 AL No.: 10.553 & 10.555 Passed Through: Illinois State Board of Education Federal Agency: U.S. Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation): The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. Condition: The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs: None Context: The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect: Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause: Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation: Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response: There is no disagreement with this finding and procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Bidding documentation will include required suspension and debarment language.
THIS FINDING IS: New FINDING TYPE: Internal Control DEFICIENCY TYPE: Significant Deficiency Federal Program Name and Year: Child Nutrition Cluster - 2022 Project No.: 21 & 22-4210 & 4220 AL No.: 10.553 & 10.555 Passed Through: Illinois State Board of Education Federal Agency: U.S. Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation): The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. Condition: The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs: None Context: The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect: Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause: Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation: Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response: There is no disagreement with this finding and procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Bidding documentation will include required suspension and debarment language.
THIS FINDING IS: New FINDING TYPE: Internal Control DEFICIENCY TYPE: Significant Deficiency Federal Program Name and Year: Child Nutrition Cluster - 2022 Project No.: 21 & 22-4210 & 4220 AL No.: 10.553 & 10.555 Passed Through: Illinois State Board of Education Federal Agency: U.S. Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation): The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. Condition: The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs: None Context: The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect: Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause: Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation: Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response: There is no disagreement with this finding and procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Bidding documentation will include required suspension and debarment language.
THIS FINDING IS: New FINDING TYPE: Internal Control DEFICIENCY TYPE: Significant Deficiency Federal Program Name and Year: Child Nutrition Cluster - 2022 Project No.: 21 & 22-4210 & 4220 AL No.: 10.553 & 10.555 Passed Through: Illinois State Board of Education Federal Agency: U.S. Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation): The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. Condition: The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs: None Context: The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect: Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause: Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation: Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response: There is no disagreement with this finding and procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Bidding documentation will include required suspension and debarment language.
THIS FINDING IS: New FINDING TYPE: Internal Control DEFICIENCY TYPE: Significant Deficiency Federal Program Name and Year: Child Nutrition Cluster - 2022 Project No.: 21 & 22-4210 & 4220 AL No.: 10.553 & 10.555 Passed Through: Illinois State Board of Education Federal Agency: U.S. Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation): The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. Condition: The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs: None Context: The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect: Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause: Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation: Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response: There is no disagreement with this finding and procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Bidding documentation will include required suspension and debarment language.
THIS FINDING IS: New FINDING TYPE: Internal Control DEFICIENCY TYPE: Significant Deficiency Federal Program Name and Year: Child Nutrition Cluster - 2022 Project No.: 21 & 22-4210 & 4220 AL No.: 10.553 & 10.555 Passed Through: Illinois State Board of Education Federal Agency: U.S. Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation): The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. Condition: The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs: None Context: The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect: Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause: Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation: Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response: There is no disagreement with this finding and procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Bidding documentation will include required suspension and debarment language.
THIS FINDING IS: New FINDING TYPE: Internal Control DEFICIENCY TYPE: Significant Deficiency Federal Program Name and Year: Child Nutrition Cluster - 2022 Project No.: 21 & 22-4210 & 4220 AL No.: 10.553 & 10.555 Passed Through: Illinois State Board of Education Federal Agency: U.S. Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation): The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. Condition: The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs: None Context: The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect: Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause: Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation: Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response: There is no disagreement with this finding and procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Bidding documentation will include required suspension and debarment language.
THIS FINDING IS: New FINDING TYPE: Internal Control DEFICIENCY TYPE: Significant Deficiency Federal Program Name and Year: Child Nutrition Cluster - 2022 Project No.: 21 & 22-4210 & 4220 AL No.: 10.553 & 10.555 Passed Through: Illinois State Board of Education Federal Agency: U.S. Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation): The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. Condition: The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs: None Context: The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect: Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause: Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation: Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response: There is no disagreement with this finding and procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Bidding documentation will include required suspension and debarment language.
THIS FINDING IS: New FINDING TYPE: Internal Control DEFICIENCY TYPE: Significant Deficiency Federal Program Name and Year: Child Nutrition Cluster - 2022 Project No.: 21 & 22-4210 & 4220 AL No.: 10.553 & 10.555 Passed Through: Illinois State Board of Education Federal Agency: U.S. Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation): The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. Condition: The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs: None Context: The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect: Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause: Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation: Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response: There is no disagreement with this finding and procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Bidding documentation will include required suspension and debarment language.
THIS FINDING IS: New FINDING TYPE: Internal Control DEFICIENCY TYPE: Significant Deficiency Federal Program Name and Year: Child Nutrition Cluster - 2022 Project No.: 21 & 22-4210 & 4220 AL No.: 10.553 & 10.555 Passed Through: Illinois State Board of Education Federal Agency: U.S. Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation): The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. Condition: The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs: None Context: The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect: Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause: Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation: Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response: There is no disagreement with this finding and procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Bidding documentation will include required suspension and debarment language.
THIS FINDING IS: New FINDING TYPE: Internal Control DEFICIENCY TYPE: Significant Deficiency Federal Program Name and Year: Child Nutrition Cluster - 2022 Project No.: 21 & 22-4210 & 4220 AL No.: 10.553 & 10.555 Passed Through: Illinois State Board of Education Federal Agency: U.S. Department of Education Criteria or specific requirement (including statutory, regulatory, or other citation): The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. Condition: The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs: None Context: The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect: Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause: Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation: Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response: There is no disagreement with this finding and procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Bidding documentation will include required suspension and debarment language.