Audit 299187

FY End
2023-06-30
Total Expended
$1.69M
Findings
12
Programs
13
Year: 2023 Accepted: 2024-03-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
386874 2023-002 Significant Deficiency Yes I
386875 2023-002 Significant Deficiency Yes I
386876 2023-002 Significant Deficiency Yes I
386877 2023-002 Significant Deficiency Yes I
386878 2023-002 Significant Deficiency Yes I
386879 2023-002 Significant Deficiency Yes I
963316 2023-002 Significant Deficiency Yes I
963317 2023-002 Significant Deficiency Yes I
963318 2023-002 Significant Deficiency Yes I
963319 2023-002 Significant Deficiency Yes I
963320 2023-002 Significant Deficiency Yes I
963321 2023-002 Significant Deficiency Yes I

Contacts

Name Title Type
VARFDMP7SHG6 Scott Petrie Auditee
3095822238 Jason A Hohulin, CPA Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the District under programs of the federal government for the year ended June 30, 2023. 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 District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the District under programs of the federal government for the year ended June 30, 2023. 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.
Title: Note 2: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the District under programs of the federal government for the year ended June 30, 2023. 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 District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. Expenditures reported on the schedule of expenditures of federal awards are reported on the modified 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 3: Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the District under programs of the federal government for the year ended June 30, 2023. 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 District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. The District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance.
Title: Note 4: Non‐Cash Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the District under programs of the federal government for the year ended June 30, 2023. 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 District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. Non‐cash 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 the District under programs of the federal government for the year ended June 30, 2023. 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 District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. No federal funds were used to purchase insurance coverage during the fiscal year ended June 30, 2023. There were no loans or loan guarantees outstanding as of June 30, 2023. The District had no federal grants which required matching federal expenditures.

Finding Details

Condition The District did not obtain debarment certification or document their vendor search in the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not document their verification 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 Written procedures are 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 not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Management's response The District did verify vendors on the System for Award Management website, but lack written documentation. In the future, ISBE Form 85-34 will be completed in all future bid packets.
Condition The District did not obtain debarment certification or document their vendor search in the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not document their verification 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 Written procedures are 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 not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Management's response The District did verify vendors on the System for Award Management website, but lack written documentation. In the future, ISBE Form 85-34 will be completed in all future bid packets.
Condition The District did not obtain debarment certification or document their vendor search in the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not document their verification 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 Written procedures are 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 not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Management's response The District did verify vendors on the System for Award Management website, but lack written documentation. In the future, ISBE Form 85-34 will be completed in all future bid packets.
Condition The District did not obtain debarment certification or document their vendor search in the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not document their verification 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 Written procedures are 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 not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Management's response The District did verify vendors on the System for Award Management website, but lack written documentation. In the future, ISBE Form 85-34 will be completed in all future bid packets.
Condition The District did not obtain debarment certification or document their vendor search in the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not document their verification 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 Written procedures are 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 not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Management's response The District did verify vendors on the System for Award Management website, but lack written documentation. In the future, ISBE Form 85-34 will be completed in all future bid packets.
Condition The District did not obtain debarment certification or document their vendor search in the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not document their verification 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 Written procedures are 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 not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Management's response The District did verify vendors on the System for Award Management website, but lack written documentation. In the future, ISBE Form 85-34 will be completed in all future bid packets.
Condition The District did not obtain debarment certification or document their vendor search in the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not document their verification 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 Written procedures are 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 not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Management's response The District did verify vendors on the System for Award Management website, but lack written documentation. In the future, ISBE Form 85-34 will be completed in all future bid packets.
Condition The District did not obtain debarment certification or document their vendor search in the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not document their verification 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 Written procedures are 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 not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Management's response The District did verify vendors on the System for Award Management website, but lack written documentation. In the future, ISBE Form 85-34 will be completed in all future bid packets.
Condition The District did not obtain debarment certification or document their vendor search in the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not document their verification 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 Written procedures are 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 not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Management's response The District did verify vendors on the System for Award Management website, but lack written documentation. In the future, ISBE Form 85-34 will be completed in all future bid packets.
Condition The District did not obtain debarment certification or document their vendor search in the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not document their verification 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 Written procedures are 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 not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Management's response The District did verify vendors on the System for Award Management website, but lack written documentation. In the future, ISBE Form 85-34 will be completed in all future bid packets.
Condition The District did not obtain debarment certification or document their vendor search in the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not document their verification 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 Written procedures are 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 not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Management's response The District did verify vendors on the System for Award Management website, but lack written documentation. In the future, ISBE Form 85-34 will be completed in all future bid packets.
Condition The District did not obtain debarment certification or document their vendor search in the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not document their verification 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 Written procedures are 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 not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Management's response The District did verify vendors on the System for Award Management website, but lack written documentation. In the future, ISBE Form 85-34 will be completed in all future bid packets.