FAC Explorer

Audit 304521

FY End
2023-06-30
Total Expended
$11.14M
Findings
2
Programs
12
Organization: Bloom Township High School District 206 (IL)
Year: 2023 Accepted: 2024-04-25
Auditor: Gw & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
394620 2023-004 Material Weakness - N
971062 2023-004 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $2.47M - 0
84.425 Education Stabilization Fund $2.12M Yes 0
84.287 Twenty-First Century Community Learning Centers $438,510 Yes 0
84.367 Improving Teacher Quality State Grants $222,051 - 0
93.778 Medical Assistance Program $211,854 - 0
84.424 Student Support and Academic Enrichment Program $144,336 - 0
10.553 School Breakfast Program $142,427 - 0
84.048 Career and Technical Education -- Basic Grants to States $138,053 - 0
84.027 Special Education_grants to States $118,147 - 0
84.365 English Language Acquisition State Grants $50,447 - 0
10.555 National School Lunch Program $35,004 - 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0

Contacts

Name Title Type
DYNEN651F4M4 Alicia Evans Auditee
7087557010 David Jelonek Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Bloom High School District 206 and is presented on the 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. De Minimis Rate Used: Y Rate Explanation: The District elected to use the 10% de minimis cost rate The District did not have any subrecipients during the fiscal year ended June 30, 2023.
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Bloom High School District 206 and is presented on the 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. De Minimis Rate Used: Y Rate Explanation: The District elected to use the 10% de minimis cost rate The District expended $139,326 in non-cash commodities related to the National School Lunch Program. Of that amount, $104,322 was received from the U.S. Department of Agriculture through the Illinois State Board of Education and $35,004 was received from the U.S. Department of Defense.

Finding Details

Finding 2023-004
Criteria or specific requirement (including statutory, regulatory, or other citation) N. Special Tests and Provisions - All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. Nonfederal entities shall include in their construction contracts subject to Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations (29 CFR Part 5). This should include a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, a copy of the payroll and a statement of compliance (certified payrolls) for each week in which contract work is performed. Condition For the 6 projects paid with ESSER funds that were reviewed, certified payrolls appeared to be provided directly from the vendor upon being requested by the auditor. As a result, there did not appear to be a control structure in place at the District for employees leading the project to gather the certified payrolls and ensure compliance with the requirements noted above. Additionally, one of the projects reviewed did not have certified payrolls provided for it and instead, the District provided certified payrolls for another project outside of the timeframe of the audit that did not appear to be related. Questioned Costs N/A Contex Although contracts reviewed had prevailing wage clauses included, the District was unable to demonstrate that District personnel were ensuring that the clauses were adhered to. Effect Failure to review certified payrolls for the weeks that contractual work was performed puts the District at risk of not being able to ensure that prevailing wages are being paid and the qualified, skilled employees are working on the District's projects. Cause Failure to implement a control structure where certified payroll information is obtained and maintained to ensure compliance with contractual clauses required by the U.S. Department of Labor has taken place. Recommendation The District should review grant compliance requirements related to the use of federal funds for construction projects to ensure that the District and its vendors are in compliance with contractual requirements. Such an action would be to appoint a District employee or hire an engineer to collect and review certified payrolls to ensure contractual compliance.
Finding 2023-004
Criteria or specific requirement (including statutory, regulatory, or other citation) N. Special Tests and Provisions - All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. Nonfederal entities shall include in their construction contracts subject to Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations (29 CFR Part 5). This should include a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, a copy of the payroll and a statement of compliance (certified payrolls) for each week in which contract work is performed. Condition For the 6 projects paid with ESSER funds that were reviewed, certified payrolls appeared to be provided directly from the vendor upon being requested by the auditor. As a result, there did not appear to be a control structure in place at the District for employees leading the project to gather the certified payrolls and ensure compliance with the requirements noted above. Additionally, one of the projects reviewed did not have certified payrolls provided for it and instead, the District provided certified payrolls for another project outside of the timeframe of the audit that did not appear to be related. Questioned Costs N/A Contex Although contracts reviewed had prevailing wage clauses included, the District was unable to demonstrate that District personnel were ensuring that the clauses were adhered to. Effect Failure to review certified payrolls for the weeks that contractual work was performed puts the District at risk of not being able to ensure that prevailing wages are being paid and the qualified, skilled employees are working on the District's projects. Cause Failure to implement a control structure where certified payroll information is obtained and maintained to ensure compliance with contractual clauses required by the U.S. Department of Labor has taken place. Recommendation The District should review grant compliance requirements related to the use of federal funds for construction projects to ensure that the District and its vendors are in compliance with contractual requirements. Such an action would be to appoint a District employee or hire an engineer to collect and review certified payrolls to ensure contractual compliance.