Audit 30777

FY End
2022-06-30
Total Expended
$979,363
Findings
12
Programs
9
Year: 2022 Accepted: 2023-01-31
Auditor: Scheffel Boyle

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
37985 2022-005 Significant Deficiency - L
37986 2022-006 Significant Deficiency - L
37987 2022-005 Significant Deficiency - L
37988 2022-006 Significant Deficiency - L
37989 2022-005 Significant Deficiency - L
37990 2022-006 Significant Deficiency - L
614427 2022-005 Significant Deficiency - L
614428 2022-006 Significant Deficiency - L
614429 2022-005 Significant Deficiency - L
614430 2022-006 Significant Deficiency - L
614431 2022-005 Significant Deficiency - L
614432 2022-006 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $121,748 - 0
84.010 Title I Grants to Local Educational Agencies $69,063 - 0
10.555 National School Lunch Program $33,402 - 0
84.367 Improving Teacher Quality State Grants $24,058 - 0
84.425 Education Stabilization Fund $12,883 Yes 2
32.009 Emergency Connectivity Fund Program $7,213 - 0
84.173 Special Education_preschool Grants $5,048 - 0
93.778 Medical Assistance Program $4,759 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
VJU6JEDX8DM5 Brian Karraker Auditee
6184752174 Brian Otten 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 Southwestern CUSD No. 9 and is presented on the Regulatory 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 District did not pass through any federal funds to subrecipients for the year ended June 30, 2022.
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Southwestern CUSD No. 9 and is presented on the Regulatory 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 the District for the year ended June 30, 2022: Non-Cash Commodities $17,894; Department of Defense Fruits & Vegetables $15,508; Total Non-Cash Assistance $33,402.
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Southwestern CUSD No. 9 and is presented on the Regulatory 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 District had no insurance as it relates to federal programs in effect for the year ended June 30, 2022. The District had no outstanding loans or loan guarantees from federal sources as of June 30, 2022. The District did not receive any donated personal protective equipment from federal sources as of June 30, 2022.

Finding Details

Reporting. All quarterly expenditure reports should be filed within 20 days after the quarter ends. We noted that of the quarterly reports filed, 6 out of the 10 expenditures reported were not filed timely. No questioned costs. The 4th quarter 2021 report for ESSER II was filed 57 days late. The first quarter report for ESSER II was filed 132 days late. The 2nd quarter expenditures reports for ESSER Digital Equity II and ESSER III were filed 41 days late. The 2nd quarter report for ESSER II was filed 42 days late. The 3rd quarter report for ESSER II was filed 62 days late. The District did not timely file all of their federal expenditure reports for ESSER II, ESSER Digital Equity II, and ESSER III. This was an oversight by management personnel at the District. We recommend that care is taken to ensure all reports are filed by their due dates. Management will take steps to remind themselves to file all quarterly expenditure reports on time.
Reporting. To determine that accurate quarterly expenditure reports were filed with the Illinois State Board of Education. We noted during ESSER II, ESSER III, and ESSER Digital Equity II testing that there were multiple instances of incorrect reimbursement requests. Both period and amount. Questioned costs of $17,647. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER Digital Equity II grant funds, it was noted that an expenditure was claimed on the 2nd quarter expenditure report under a preliminary function but was not purchased until 3rd quarter. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER II and ESSER III grant funds, it was noted that the District requested too much remimbursement for both employees, in salary and benefits, as the calculation was based on the full year contract even though the grant period during the year did not have the full amounts. The School District did not file accurate expenditure reports at December 31, 2021 or June 30, 2022. This was an oversight by management personnel at the District. The District should compare and reconcile the expenditure reports filed with the Illinois State Board of Education with the general ledger before submitting. Management will take steps to compare and reconcile the expenditure reports filed with the general ledger before submitting.
Reporting. All quarterly expenditure reports should be filed within 20 days after the quarter ends. We noted that of the quarterly reports filed, 6 out of the 10 expenditures reported were not filed timely. No questioned costs. The 4th quarter 2021 report for ESSER II was filed 57 days late. The first quarter report for ESSER II was filed 132 days late. The 2nd quarter expenditures reports for ESSER Digital Equity II and ESSER III were filed 41 days late. The 2nd quarter report for ESSER II was filed 42 days late. The 3rd quarter report for ESSER II was filed 62 days late. The District did not timely file all of their federal expenditure reports for ESSER II, ESSER Digital Equity II, and ESSER III. This was an oversight by management personnel at the District. We recommend that care is taken to ensure all reports are filed by their due dates. Management will take steps to remind themselves to file all quarterly expenditure reports on time.
Reporting. To determine that accurate quarterly expenditure reports were filed with the Illinois State Board of Education. We noted during ESSER II, ESSER III, and ESSER Digital Equity II testing that there were multiple instances of incorrect reimbursement requests. Both period and amount. Questioned costs of $17,647. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER Digital Equity II grant funds, it was noted that an expenditure was claimed on the 2nd quarter expenditure report under a preliminary function but was not purchased until 3rd quarter. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER II and ESSER III grant funds, it was noted that the District requested too much remimbursement for both employees, in salary and benefits, as the calculation was based on the full year contract even though the grant period during the year did not have the full amounts. The School District did not file accurate expenditure reports at December 31, 2021 or June 30, 2022. This was an oversight by management personnel at the District. The District should compare and reconcile the expenditure reports filed with the Illinois State Board of Education with the general ledger before submitting. Management will take steps to compare and reconcile the expenditure reports filed with the general ledger before submitting.
Reporting. All quarterly expenditure reports should be filed within 20 days after the quarter ends. We noted that of the quarterly reports filed, 6 out of the 10 expenditures reported were not filed timely. No questioned costs. The 4th quarter 2021 report for ESSER II was filed 57 days late. The first quarter report for ESSER II was filed 132 days late. The 2nd quarter expenditures reports for ESSER Digital Equity II and ESSER III were filed 41 days late. The 2nd quarter report for ESSER II was filed 42 days late. The 3rd quarter report for ESSER II was filed 62 days late. The District did not timely file all of their federal expenditure reports for ESSER II, ESSER Digital Equity II, and ESSER III. This was an oversight by management personnel at the District. We recommend that care is taken to ensure all reports are filed by their due dates. Management will take steps to remind themselves to file all quarterly expenditure reports on time.
Reporting. To determine that accurate quarterly expenditure reports were filed with the Illinois State Board of Education. We noted during ESSER II, ESSER III, and ESSER Digital Equity II testing that there were multiple instances of incorrect reimbursement requests. Both period and amount. Questioned costs of $17,647. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER Digital Equity II grant funds, it was noted that an expenditure was claimed on the 2nd quarter expenditure report under a preliminary function but was not purchased until 3rd quarter. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER II and ESSER III grant funds, it was noted that the District requested too much remimbursement for both employees, in salary and benefits, as the calculation was based on the full year contract even though the grant period during the year did not have the full amounts. The School District did not file accurate expenditure reports at December 31, 2021 or June 30, 2022. This was an oversight by management personnel at the District. The District should compare and reconcile the expenditure reports filed with the Illinois State Board of Education with the general ledger before submitting. Management will take steps to compare and reconcile the expenditure reports filed with the general ledger before submitting.
Reporting. All quarterly expenditure reports should be filed within 20 days after the quarter ends. We noted that of the quarterly reports filed, 6 out of the 10 expenditures reported were not filed timely. No questioned costs. The 4th quarter 2021 report for ESSER II was filed 57 days late. The first quarter report for ESSER II was filed 132 days late. The 2nd quarter expenditures reports for ESSER Digital Equity II and ESSER III were filed 41 days late. The 2nd quarter report for ESSER II was filed 42 days late. The 3rd quarter report for ESSER II was filed 62 days late. The District did not timely file all of their federal expenditure reports for ESSER II, ESSER Digital Equity II, and ESSER III. This was an oversight by management personnel at the District. We recommend that care is taken to ensure all reports are filed by their due dates. Management will take steps to remind themselves to file all quarterly expenditure reports on time.
Reporting. To determine that accurate quarterly expenditure reports were filed with the Illinois State Board of Education. We noted during ESSER II, ESSER III, and ESSER Digital Equity II testing that there were multiple instances of incorrect reimbursement requests. Both period and amount. Questioned costs of $17,647. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER Digital Equity II grant funds, it was noted that an expenditure was claimed on the 2nd quarter expenditure report under a preliminary function but was not purchased until 3rd quarter. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER II and ESSER III grant funds, it was noted that the District requested too much remimbursement for both employees, in salary and benefits, as the calculation was based on the full year contract even though the grant period during the year did not have the full amounts. The School District did not file accurate expenditure reports at December 31, 2021 or June 30, 2022. This was an oversight by management personnel at the District. The District should compare and reconcile the expenditure reports filed with the Illinois State Board of Education with the general ledger before submitting. Management will take steps to compare and reconcile the expenditure reports filed with the general ledger before submitting.
Reporting. All quarterly expenditure reports should be filed within 20 days after the quarter ends. We noted that of the quarterly reports filed, 6 out of the 10 expenditures reported were not filed timely. No questioned costs. The 4th quarter 2021 report for ESSER II was filed 57 days late. The first quarter report for ESSER II was filed 132 days late. The 2nd quarter expenditures reports for ESSER Digital Equity II and ESSER III were filed 41 days late. The 2nd quarter report for ESSER II was filed 42 days late. The 3rd quarter report for ESSER II was filed 62 days late. The District did not timely file all of their federal expenditure reports for ESSER II, ESSER Digital Equity II, and ESSER III. This was an oversight by management personnel at the District. We recommend that care is taken to ensure all reports are filed by their due dates. Management will take steps to remind themselves to file all quarterly expenditure reports on time.
Reporting. To determine that accurate quarterly expenditure reports were filed with the Illinois State Board of Education. We noted during ESSER II, ESSER III, and ESSER Digital Equity II testing that there were multiple instances of incorrect reimbursement requests. Both period and amount. Questioned costs of $17,647. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER Digital Equity II grant funds, it was noted that an expenditure was claimed on the 2nd quarter expenditure report under a preliminary function but was not purchased until 3rd quarter. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER II and ESSER III grant funds, it was noted that the District requested too much remimbursement for both employees, in salary and benefits, as the calculation was based on the full year contract even though the grant period during the year did not have the full amounts. The School District did not file accurate expenditure reports at December 31, 2021 or June 30, 2022. This was an oversight by management personnel at the District. The District should compare and reconcile the expenditure reports filed with the Illinois State Board of Education with the general ledger before submitting. Management will take steps to compare and reconcile the expenditure reports filed with the general ledger before submitting.
Reporting. All quarterly expenditure reports should be filed within 20 days after the quarter ends. We noted that of the quarterly reports filed, 6 out of the 10 expenditures reported were not filed timely. No questioned costs. The 4th quarter 2021 report for ESSER II was filed 57 days late. The first quarter report for ESSER II was filed 132 days late. The 2nd quarter expenditures reports for ESSER Digital Equity II and ESSER III were filed 41 days late. The 2nd quarter report for ESSER II was filed 42 days late. The 3rd quarter report for ESSER II was filed 62 days late. The District did not timely file all of their federal expenditure reports for ESSER II, ESSER Digital Equity II, and ESSER III. This was an oversight by management personnel at the District. We recommend that care is taken to ensure all reports are filed by their due dates. Management will take steps to remind themselves to file all quarterly expenditure reports on time.
Reporting. To determine that accurate quarterly expenditure reports were filed with the Illinois State Board of Education. We noted during ESSER II, ESSER III, and ESSER Digital Equity II testing that there were multiple instances of incorrect reimbursement requests. Both period and amount. Questioned costs of $17,647. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER Digital Equity II grant funds, it was noted that an expenditure was claimed on the 2nd quarter expenditure report under a preliminary function but was not purchased until 3rd quarter. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER II and ESSER III grant funds, it was noted that the District requested too much remimbursement for both employees, in salary and benefits, as the calculation was based on the full year contract even though the grant period during the year did not have the full amounts. The School District did not file accurate expenditure reports at December 31, 2021 or June 30, 2022. This was an oversight by management personnel at the District. The District should compare and reconcile the expenditure reports filed with the Illinois State Board of Education with the general ledger before submitting. Management will take steps to compare and reconcile the expenditure reports filed with the general ledger before submitting.