FAC Explorer

Audit 293479

FY End
2023-06-30
Total Expended
$5.16M
Findings
4
Programs
10
Organization: Oak Park Elementary School District 97 (IL)
Year: 2023 Accepted: 2024-03-05
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
372173 2023-002 Material Weakness - AB
372174 2023-002 Material Weakness - AB
948615 2023-002 Material Weakness - AB
948616 2023-002 Material Weakness - AB

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.57M Yes 1
84.027 Special Education_grants to States $1.22M - 0
84.010 Title I Grants to Local Educational Agencies $417,383 - 0
10.555 National School Lunch Program $126,418 Yes 0
84.367 Improving Teacher Quality State Grants $120,039 - 0
93.778 Medical Assistance Program $84,221 - 0
10.553 School Breakfast Program $22,530 Yes 0
84.173 Special Education_preschool Grants $20,646 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0
84.365 English Language Acquisition State Grants $543 - 0

Contacts

Name Title Type
J3JEVB5D7M63 Sheila Johnson Auditee
7085243133 Nicholus Cavaliere Auditor
No contacts on file

Notes to SEFA

Title: Note 3: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Oak Park Elementary School District 97 and is presented on the modified accrual 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. 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, Oak Park Elementary School District 97 provided federal awards to subrecipients as follows: None
Title: Note 4: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Oak Park Elementary School District 97 and is presented on the modified accrual 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The following amounts were expended in the form of non-cash assistance by Oak Park Elementary School District 97 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (AL 10.555)**: $152,338 OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES: $126,418 Total Non-Cash: $278,756
Title: Note 5: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Oak Park Elementary School District 97 and is presented on the modified accrual 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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 Federal grants requiring matching expenditures: No

Finding Details

Finding 2023-002
1. FINDING NUMBER: 2023 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Elementary and Secondary School Emergency Relief (ESSER) Fund 4. Project No.: 22-4998-E2 & 22-4998-E3 5. AL No.: 84.425 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): The District is required to effectively operate internal controls to ensure that expenditures claimed under the Education Stabilization Fund are for Activities Allowed under the award and that reimbursement for these costs are claimed within a reasonable period of time. 9. Condition: The District claimed $136,026 of capital expenditures between their March 30, 2023 and June 30, 2023 reimbursement claim submitted to the Illinois State Board of Education that could not be supported by documentation. 10. Questioned Costs: Total questioned costs are $136,026. 11. Context: Based upon the review of total expenditures claimed under the federal award, and the results of testing procedures performed, this appears to be an isolated instance. 12. Effect: The District received $136,026 of funding for costs that were not supported and did not materially comply with the provisions of the award. 13. Cause: The District's internal controls failed to detect that the expenditures claimed during the reimbursement request were not incurred and supported. 14. Recommendation: We recommend that the District implement additional procedures for review and approval of reimbursement claims prior to submission to ensure that expenditures are claimed and supported when a reimbursement claim is submitted. 15. Management's response: See corrective action plan.
Finding 2023-002
1. FINDING NUMBER: 2023 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Elementary and Secondary School Emergency Relief (ESSER) Fund 4. Project No.: 22-4998-E2 & 22-4998-E3 5. AL No.: 84.425 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): The District is required to effectively operate internal controls to ensure that expenditures claimed under the Education Stabilization Fund are for Activities Allowed under the award and that reimbursement for these costs are claimed within a reasonable period of time. 9. Condition: The District claimed $136,026 of capital expenditures between their March 30, 2023 and June 30, 2023 reimbursement claim submitted to the Illinois State Board of Education that could not be supported by documentation. 10. Questioned Costs: Total questioned costs are $136,026. 11. Context: Based upon the review of total expenditures claimed under the federal award, and the results of testing procedures performed, this appears to be an isolated instance. 12. Effect: The District received $136,026 of funding for costs that were not supported and did not materially comply with the provisions of the award. 13. Cause: The District's internal controls failed to detect that the expenditures claimed during the reimbursement request were not incurred and supported. 14. Recommendation: We recommend that the District implement additional procedures for review and approval of reimbursement claims prior to submission to ensure that expenditures are claimed and supported when a reimbursement claim is submitted. 15. Management's response: See corrective action plan.
Finding 2023-002
1. FINDING NUMBER: 2023 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Elementary and Secondary School Emergency Relief (ESSER) Fund 4. Project No.: 22-4998-E2 & 22-4998-E3 5. AL No.: 84.425 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): The District is required to effectively operate internal controls to ensure that expenditures claimed under the Education Stabilization Fund are for Activities Allowed under the award and that reimbursement for these costs are claimed within a reasonable period of time. 9. Condition: The District claimed $136,026 of capital expenditures between their March 30, 2023 and June 30, 2023 reimbursement claim submitted to the Illinois State Board of Education that could not be supported by documentation. 10. Questioned Costs: Total questioned costs are $136,026. 11. Context: Based upon the review of total expenditures claimed under the federal award, and the results of testing procedures performed, this appears to be an isolated instance. 12. Effect: The District received $136,026 of funding for costs that were not supported and did not materially comply with the provisions of the award. 13. Cause: The District's internal controls failed to detect that the expenditures claimed during the reimbursement request were not incurred and supported. 14. Recommendation: We recommend that the District implement additional procedures for review and approval of reimbursement claims prior to submission to ensure that expenditures are claimed and supported when a reimbursement claim is submitted. 15. Management's response: See corrective action plan.
Finding 2023-002
1. FINDING NUMBER: 2023 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Elementary and Secondary School Emergency Relief (ESSER) Fund 4. Project No.: 22-4998-E2 & 22-4998-E3 5. AL No.: 84.425 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): The District is required to effectively operate internal controls to ensure that expenditures claimed under the Education Stabilization Fund are for Activities Allowed under the award and that reimbursement for these costs are claimed within a reasonable period of time. 9. Condition: The District claimed $136,026 of capital expenditures between their March 30, 2023 and June 30, 2023 reimbursement claim submitted to the Illinois State Board of Education that could not be supported by documentation. 10. Questioned Costs: Total questioned costs are $136,026. 11. Context: Based upon the review of total expenditures claimed under the federal award, and the results of testing procedures performed, this appears to be an isolated instance. 12. Effect: The District received $136,026 of funding for costs that were not supported and did not materially comply with the provisions of the award. 13. Cause: The District's internal controls failed to detect that the expenditures claimed during the reimbursement request were not incurred and supported. 14. Recommendation: We recommend that the District implement additional procedures for review and approval of reimbursement claims prior to submission to ensure that expenditures are claimed and supported when a reimbursement claim is submitted. 15. Management's response: See corrective action plan.