Audit 30095

Brookwood School District 167 07-016-1670-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 002 2. THIS FINDING IS: x New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: COVID-19 - Elementary and Secondary School Emergency Relief E2 - 2021 4. Project No.: 21-4998-E2 5. AL No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) According to 2 CFR 200.403(g) allowable costs must "be adequately documented." 9. Condition15 The District's expenditure population was less than amounts claimed by $5,617. The District was unable to identify and support expenditures for this difference. 10. Questioned Costs16 $5,617 11. Context17 Finding is an isolated incident and resulted from reconciling the District's expenditure population to the SEFA. No exceptions were noted during activities allowed or unallowed and allowable costs testing for the amounts that were sampled during our audit procedures. 12. Effect The District received funding in excess of the expenditures incurred. 13. Cause The District's controls did not prevent or detect unsupported amounts from being reported and submitted for reimbursement. 14. Recommendation We recommend that the District implement additional review procedures prior to submitting request for reimbursement of grant expenditures incurred and ensure that amounts claimed are supported by allowable transactions. 15. Management's response18 The District will implement additional review procedures to ensure that expenditure claims submitted for reimbursement agree to supported transactions within the accounting system for allowable costs under the award. 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.

Brookwood School District 167 07-016-1670-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2022 - 002 2. THIS FINDING IS: x New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: COVID-19 - Elementary and Secondary School Emergency Relief E2 - 2021 4. Project No.: 21-4998-E2 5. AL No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) According to 2 CFR 200.403(g) allowable costs must "be adequately documented." 9. Condition15 The District's expenditure population was less than amounts claimed by $5,617. The District was unable to identify and support expenditures for this difference. 10. Questioned Costs16 $5,617 11. Context17 Finding is an isolated incident and resulted from reconciling the District's expenditure population to the SEFA. No exceptions were noted during activities allowed or unallowed and allowable costs testing for the amounts that were sampled during our audit procedures. 12. Effect The District received funding in excess of the expenditures incurred. 13. Cause The District's controls did not prevent or detect unsupported amounts from being reported and submitted for reimbursement. 14. Recommendation We recommend that the District implement additional review procedures prior to submitting request for reimbursement of grant expenditures incurred and ensure that amounts claimed are supported by allowable transactions. 15. Management's response18 The District will implement additional review procedures to ensure that expenditure claims submitted for reimbursement agree to supported transactions within the accounting system for allowable costs under the award. 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.