FAC Explorer

Audit 291184

FY End
2023-06-30
Total Expended
$8.29M
Findings
6
Programs
12
Organization: Harrisburg Community Unit School District #3 (IL)
Year: 2023 Accepted: 2024-02-20
Auditor: Beussink Hey Roe & Stroder LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369736 2023-003 Material Weakness - B
369737 2023-003 Material Weakness - B
369738 2023-003 Material Weakness - B
946178 2023-003 Material Weakness - B
946179 2023-003 Material Weakness - B
946180 2023-003 Material Weakness - B

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $111,549 Yes 0
84.367 Improving Teacher Quality State Grants $92,880 - 0
84.424 Student Support and Academic Enrichment Program $81,192 - 0
10.553 School Breakfast Program $67,949 Yes 0
93.778 Medical Assistance Program $54,916 - 0
84.358 Rural Education $48,430 - 0
84.425 Education Stabilization Fund $47,747 Yes 0
10.559 Summer Food Service Program for Children $32,768 Yes 0
84.010 Title I Grants to Local Educational Agencies $30,000 Yes 1
84.027 Special Education_grants to States $16,913 - 0
84.173 Special Education_preschool Grants $3,168 - 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0

Contacts

Name Title Type
WEKTZMMVDN79 Pamela Rizkallah, Dsbo, M.ed., Ed.s. Auditee
6182537637 Jeffrey C. Stroder, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awardsincludes the federal grant activity of Harrisburg CUSD 3 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordeance 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 elected not to use the 10% de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awardes includes the federal grant activity of Harrisburg CUSD 3 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.
Title: Indirect Facilities & Administration Costs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awardsincludes the federal grant activity of Harrisburg CUSD 3 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordeance 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 elected not to use the 10% de minimis cost rate. The auditee elected not to use the 10% de minimis cost rate.
Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awardsincludes the federal grant activity of Harrisburg CUSD 3 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordeance 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 elected not to use the 10% de minimis cost rate. Of the federal expenditures presented in the schedule, Harrisburg CUSD 3 provided no federal awards to subrecipients.
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awardsincludes the federal grant activity of Harrisburg CUSD 3 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordeance 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 elected not to use the 10% de minimis cost rate. The following amounts were expended in the form of non-cash assistance by Harrisburg CUSD 3 and should be included in the Schedule of Expenditures of Federal Awards: Non-Cash Commodities (CFDA 10.555) $20,364; Other Non-Cash Assistance - Department of Defense Fruits & Vegetables $91,185; Total Non-Cash $111,549.

Finding Details

Finding 2023-003
Criteria: Employees that work solely on a single cost objective are not required to maintain records reflecting the distribution of the employee's salary and wages, including among the Federal programs included in the consolidation, if applicable. However, for employees that work on multiple cost objectives, an LEA must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to the Federal program or cost objective and each other program or cost objective supported by consolidated Federal funds or other revenue sources. Condition: The District paid an employee with Title I funds based on a percentage of the employee's tital wages. No time and effort distribution records were documented for the employee for the grant expenditures to be charged accordingly. Questioned Costs: N/A. Context: The District paid approximately $16,400 for salaries without the appropriate documentation. Total salaries paid with tehse grant funds was $804,716. Effect: The District was not in compliance with the federal requirement. Cause: The District was unaware of this requirement. Recommendation: We recommend that for employees that work on multiple cost objectives, the District maintain time and effort distribution records to support the amount of payroll expenditures charged to the grant. Management's Response: The District will begin completing the necessary time and effort distribution records.
Finding 2023-003
Criteria: Employees that work solely on a single cost objective are not required to maintain records reflecting the distribution of the employee's salary and wages, including among the Federal programs included in the consolidation, if applicable. However, for employees that work on multiple cost objectives, an LEA must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to the Federal program or cost objective and each other program or cost objective supported by consolidated Federal funds or other revenue sources. Condition: The District paid an employee with Title I funds based on a percentage of the employee's tital wages. No time and effort distribution records were documented for the employee for the grant expenditures to be charged accordingly. Questioned Costs: N/A. Context: The District paid approximately $16,400 for salaries without the appropriate documentation. Total salaries paid with tehse grant funds was $804,716. Effect: The District was not in compliance with the federal requirement. Cause: The District was unaware of this requirement. Recommendation: We recommend that for employees that work on multiple cost objectives, the District maintain time and effort distribution records to support the amount of payroll expenditures charged to the grant. Management's Response: The District will begin completing the necessary time and effort distribution records.
Finding 2023-003
Criteria: Employees that work solely on a single cost objective are not required to maintain records reflecting the distribution of the employee's salary and wages, including among the Federal programs included in the consolidation, if applicable. However, for employees that work on multiple cost objectives, an LEA must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to the Federal program or cost objective and each other program or cost objective supported by consolidated Federal funds or other revenue sources. Condition: The District paid an employee with Title I funds based on a percentage of the employee's tital wages. No time and effort distribution records were documented for the employee for the grant expenditures to be charged accordingly. Questioned Costs: N/A. Context: The District paid approximately $16,400 for salaries without the appropriate documentation. Total salaries paid with tehse grant funds was $804,716. Effect: The District was not in compliance with the federal requirement. Cause: The District was unaware of this requirement. Recommendation: We recommend that for employees that work on multiple cost objectives, the District maintain time and effort distribution records to support the amount of payroll expenditures charged to the grant. Management's Response: The District will begin completing the necessary time and effort distribution records.
Finding 2023-003
Criteria: Employees that work solely on a single cost objective are not required to maintain records reflecting the distribution of the employee's salary and wages, including among the Federal programs included in the consolidation, if applicable. However, for employees that work on multiple cost objectives, an LEA must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to the Federal program or cost objective and each other program or cost objective supported by consolidated Federal funds or other revenue sources. Condition: The District paid an employee with Title I funds based on a percentage of the employee's tital wages. No time and effort distribution records were documented for the employee for the grant expenditures to be charged accordingly. Questioned Costs: N/A. Context: The District paid approximately $16,400 for salaries without the appropriate documentation. Total salaries paid with tehse grant funds was $804,716. Effect: The District was not in compliance with the federal requirement. Cause: The District was unaware of this requirement. Recommendation: We recommend that for employees that work on multiple cost objectives, the District maintain time and effort distribution records to support the amount of payroll expenditures charged to the grant. Management's Response: The District will begin completing the necessary time and effort distribution records.
Finding 2023-003
Criteria: Employees that work solely on a single cost objective are not required to maintain records reflecting the distribution of the employee's salary and wages, including among the Federal programs included in the consolidation, if applicable. However, for employees that work on multiple cost objectives, an LEA must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to the Federal program or cost objective and each other program or cost objective supported by consolidated Federal funds or other revenue sources. Condition: The District paid an employee with Title I funds based on a percentage of the employee's tital wages. No time and effort distribution records were documented for the employee for the grant expenditures to be charged accordingly. Questioned Costs: N/A. Context: The District paid approximately $16,400 for salaries without the appropriate documentation. Total salaries paid with tehse grant funds was $804,716. Effect: The District was not in compliance with the federal requirement. Cause: The District was unaware of this requirement. Recommendation: We recommend that for employees that work on multiple cost objectives, the District maintain time and effort distribution records to support the amount of payroll expenditures charged to the grant. Management's Response: The District will begin completing the necessary time and effort distribution records.
Finding 2023-003
Criteria: Employees that work solely on a single cost objective are not required to maintain records reflecting the distribution of the employee's salary and wages, including among the Federal programs included in the consolidation, if applicable. However, for employees that work on multiple cost objectives, an LEA must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to the Federal program or cost objective and each other program or cost objective supported by consolidated Federal funds or other revenue sources. Condition: The District paid an employee with Title I funds based on a percentage of the employee's tital wages. No time and effort distribution records were documented for the employee for the grant expenditures to be charged accordingly. Questioned Costs: N/A. Context: The District paid approximately $16,400 for salaries without the appropriate documentation. Total salaries paid with tehse grant funds was $804,716. Effect: The District was not in compliance with the federal requirement. Cause: The District was unaware of this requirement. Recommendation: We recommend that for employees that work on multiple cost objectives, the District maintain time and effort distribution records to support the amount of payroll expenditures charged to the grant. Management's Response: The District will begin completing the necessary time and effort distribution records.