FAC Explorer

Audit 308950

FY End
2023-06-30
Total Expended
$11.82M
Findings
10
Programs
12
Organization: Prairie-Hills Elementary School District 144 (IL)
Year: 2023 Accepted: 2024-06-16
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400916 2023-003 Material Weakness - ABL
400917 2023-003 Material Weakness - ABL
400918 2023-002 Material Weakness - AB
400919 2023-002 Material Weakness - AB
400920 2023-002 Material Weakness - AB
977358 2023-003 Material Weakness - ABL
977359 2023-003 Material Weakness - ABL
977360 2023-002 Material Weakness - AB
977361 2023-002 Material Weakness - AB
977362 2023-002 Material Weakness - AB

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $391,175 - 0
84.367 Improving Teacher Quality State Grants $168,917 - 0
84.027 Special Education_grants to States $163,742 Yes 0
93.778 Medical Assistance Program $92,530 - 0
10.582 Fresh Fruit and Vegetable Program $90,716 - 0
10.555 National School Lunch Program $76,011 - 0
84.424 Student Support and Academic Enrichment Program $37,775 - 0
84.173 Special Education_preschool Grants $31,571 Yes 0
84.010 Title I Grants to Local Educational Agencies $12,714 Yes 1
84.425 Education Stabilization Fund $9,750 Yes 1
84.365 English Language Acquisition State Grants $5,591 - 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0

Contacts

Name Title Type
LC1GW8VKGBM5 Deborah Clayton Auditee
7082102894 Nicholus Cavaliere Auditor
No contacts on file

Notes to SEFA

Title: Note 2: Indirect Facilities & Administrative costs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Prairie-Hills Elementary School District 144 and is presented on the modified 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: N Rate Explanation: District elected not to use de minimis cost rate. Auditee elected to use 10% de minimis cost rate? NO
Title: Note 3: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Prairie-Hills Elementary School District 144 and is presented on the modified 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: N Rate Explanation: District elected not to use de minimis cost rate. Of the federal expenditures presented in the schedule, Prairie-Hills Elementary School District 144 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 Prairie-Hills Elementary School District 144 and is presented on the modified 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: N Rate Explanation: District elected not to use de minimis cost rate. The following amounts were expended in the form of non-cash assistance by Prairie-Hills Elementary School District 144 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (AL 10.555)**: $2,179 OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES $76,011 Total Non-Cash $78,190
Title: Note 5: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Prairie-Hills Elementary School District 144 and is presented on the modified 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: N Rate Explanation: District elected not to use 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 2023-003
PRAIRIE-HILLS ELEMENTARY SCHOOL DISTRICT 144 07‐016‐1440‐02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2023 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Title I Grants to Local Education Agencies 4. Project No.: 2023-4300-00, 2022-4300-00, 2023-4331-00, 2022-4331-00 5. AL No.: 84.010 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Uniform Guidance (2 CFR Part 200), all costs charged to Federal awards must be adequately documented and supported by the accounting records. 9. Condition15 During the audit we noted that the District claimed expenditures in excess of amounts that could be supported by the accounting records by $52,112. 10. Questioned Costs16 We identified $52,112 in known questioned costs. 11. Context17 The District's expenditure claim for the 2900 Function/400 object claim had unsupported expenditures of $11,702, the 3000 Function/400 object claim had unsupported expenditures of $11,485 and the 3700 Function/400 object had unsupported expenditures of $28,926. 12. Effect The District is not in compliance with the Uniform Guidance and claimed expenditures that were unsupported and resulted in questioned costs of $52,212. 13. Cause The cause of the condition appears to be an oversight on the part of The District. Although the District has policies in place to review and approve expenditures and charge them to a designated source of funds code, this was not enforced throughout the fiscal year and documentation was not maintained that reconciled the expenditure claim to the District's internal accounting records. 14. Recommendation We recommend that The District implement a formal policy requiring all expenditures to be supported by adequate documentation as well as consistently utilizing the relevant souce of funds code. The District should also provide training to all relevant personnel about this policy. 15. Management's response18 The District agrees with the finding and intends to implement the recommended actions. 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.
Finding 2023-003
PRAIRIE-HILLS ELEMENTARY SCHOOL DISTRICT 144 07‐016‐1440‐02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2023 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Title I Grants to Local Education Agencies 4. Project No.: 2023-4300-00, 2022-4300-00, 2023-4331-00, 2022-4331-00 5. AL No.: 84.010 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Uniform Guidance (2 CFR Part 200), all costs charged to Federal awards must be adequately documented and supported by the accounting records. 9. Condition15 During the audit we noted that the District claimed expenditures in excess of amounts that could be supported by the accounting records by $52,112. 10. Questioned Costs16 We identified $52,112 in known questioned costs. 11. Context17 The District's expenditure claim for the 2900 Function/400 object claim had unsupported expenditures of $11,702, the 3000 Function/400 object claim had unsupported expenditures of $11,485 and the 3700 Function/400 object had unsupported expenditures of $28,926. 12. Effect The District is not in compliance with the Uniform Guidance and claimed expenditures that were unsupported and resulted in questioned costs of $52,212. 13. Cause The cause of the condition appears to be an oversight on the part of The District. Although the District has policies in place to review and approve expenditures and charge them to a designated source of funds code, this was not enforced throughout the fiscal year and documentation was not maintained that reconciled the expenditure claim to the District's internal accounting records. 14. Recommendation We recommend that The District implement a formal policy requiring all expenditures to be supported by adequate documentation as well as consistently utilizing the relevant souce of funds code. The District should also provide training to all relevant personnel about this policy. 15. Management's response18 The District agrees with the finding and intends to implement the recommended actions. 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.
Finding 2023-002
PRAIRIE-HILLS ELEMENTARY SCHOOL DISTRICT 144 07‐016‐1440‐02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2023 - 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund 4. Project No.: 22-4998-ER, 22-4998-E3, 23-4998-D3, 22-4998-HL, 23-4998-JK 5. AL No.: 84.425 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Uniform Guidance (2 CFR Part 200), all costs charged to Federal awards must be adequately documented and supported by the accounting records. 9. Condition15 During the audit we noted that the District claimed expenditures in excess of amounts that could be supported by the accounting records by $102,438. 10. Questioned Costs16 We identified $102,438 in known questioned costs in our audit. 11. Context17 The District's expenditure claim for the 2540 Function/400 object claim had unsupported expenditures of $1,189, the 2550 Function/300 object claim had unsupported expenditures of $101,249. 12. Effect The District is not in compliance with the Uniform Guidance and claimed expenditures that were unsupported and resulted in questioned costs of $101,249. 13. Cause The cause of the condition appears to be an oversight on the part of The District. Although the District has policies in place to review and approve expenditures and charge them to a designated source of funds code, this was not enforced throughout the fiscal year and documentation was not maintained that reconciled the expenditure claim to the District's internal accounting records. 14. Recommendation We recommend that The District implement a formal policy requiring all expenditures to be supported by adequate documentation as well as consistently utilizing the relevant souce of funds code. The District should also provide training to all relevant personnel about this policy. 15. Management's response18 The District agrees with the finding and intends to implement the recommended actions. 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.
Finding 2023-002
PRAIRIE-HILLS ELEMENTARY SCHOOL DISTRICT 144 07‐016‐1440‐02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2023 - 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund 4. Project No.: 22-4998-ER, 22-4998-E3, 23-4998-D3, 22-4998-HL, 23-4998-JK 5. AL No.: 84.425 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Uniform Guidance (2 CFR Part 200), all costs charged to Federal awards must be adequately documented and supported by the accounting records. 9. Condition15 During the audit we noted that the District claimed expenditures in excess of amounts that could be supported by the accounting records by $102,438. 10. Questioned Costs16 We identified $102,438 in known questioned costs in our audit. 11. Context17 The District's expenditure claim for the 2540 Function/400 object claim had unsupported expenditures of $1,189, the 2550 Function/300 object claim had unsupported expenditures of $101,249. 12. Effect The District is not in compliance with the Uniform Guidance and claimed expenditures that were unsupported and resulted in questioned costs of $101,249. 13. Cause The cause of the condition appears to be an oversight on the part of The District. Although the District has policies in place to review and approve expenditures and charge them to a designated source of funds code, this was not enforced throughout the fiscal year and documentation was not maintained that reconciled the expenditure claim to the District's internal accounting records. 14. Recommendation We recommend that The District implement a formal policy requiring all expenditures to be supported by adequate documentation as well as consistently utilizing the relevant souce of funds code. The District should also provide training to all relevant personnel about this policy. 15. Management's response18 The District agrees with the finding and intends to implement the recommended actions. 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.
Finding 2023-002
PRAIRIE-HILLS ELEMENTARY SCHOOL DISTRICT 144 07‐016‐1440‐02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2023 - 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund 4. Project No.: 22-4998-ER, 22-4998-E3, 23-4998-D3, 22-4998-HL, 23-4998-JK 5. AL No.: 84.425 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Uniform Guidance (2 CFR Part 200), all costs charged to Federal awards must be adequately documented and supported by the accounting records. 9. Condition15 During the audit we noted that the District claimed expenditures in excess of amounts that could be supported by the accounting records by $102,438. 10. Questioned Costs16 We identified $102,438 in known questioned costs in our audit. 11. Context17 The District's expenditure claim for the 2540 Function/400 object claim had unsupported expenditures of $1,189, the 2550 Function/300 object claim had unsupported expenditures of $101,249. 12. Effect The District is not in compliance with the Uniform Guidance and claimed expenditures that were unsupported and resulted in questioned costs of $101,249. 13. Cause The cause of the condition appears to be an oversight on the part of The District. Although the District has policies in place to review and approve expenditures and charge them to a designated source of funds code, this was not enforced throughout the fiscal year and documentation was not maintained that reconciled the expenditure claim to the District's internal accounting records. 14. Recommendation We recommend that The District implement a formal policy requiring all expenditures to be supported by adequate documentation as well as consistently utilizing the relevant souce of funds code. The District should also provide training to all relevant personnel about this policy. 15. Management's response18 The District agrees with the finding and intends to implement the recommended actions. 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.
Finding 2023-003
PRAIRIE-HILLS ELEMENTARY SCHOOL DISTRICT 144 07‐016‐1440‐02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2023 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Title I Grants to Local Education Agencies 4. Project No.: 2023-4300-00, 2022-4300-00, 2023-4331-00, 2022-4331-00 5. AL No.: 84.010 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Uniform Guidance (2 CFR Part 200), all costs charged to Federal awards must be adequately documented and supported by the accounting records. 9. Condition15 During the audit we noted that the District claimed expenditures in excess of amounts that could be supported by the accounting records by $52,112. 10. Questioned Costs16 We identified $52,112 in known questioned costs. 11. Context17 The District's expenditure claim for the 2900 Function/400 object claim had unsupported expenditures of $11,702, the 3000 Function/400 object claim had unsupported expenditures of $11,485 and the 3700 Function/400 object had unsupported expenditures of $28,926. 12. Effect The District is not in compliance with the Uniform Guidance and claimed expenditures that were unsupported and resulted in questioned costs of $52,212. 13. Cause The cause of the condition appears to be an oversight on the part of The District. Although the District has policies in place to review and approve expenditures and charge them to a designated source of funds code, this was not enforced throughout the fiscal year and documentation was not maintained that reconciled the expenditure claim to the District's internal accounting records. 14. Recommendation We recommend that The District implement a formal policy requiring all expenditures to be supported by adequate documentation as well as consistently utilizing the relevant souce of funds code. The District should also provide training to all relevant personnel about this policy. 15. Management's response18 The District agrees with the finding and intends to implement the recommended actions. 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.
Finding 2023-003
PRAIRIE-HILLS ELEMENTARY SCHOOL DISTRICT 144 07‐016‐1440‐02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2023 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Title I Grants to Local Education Agencies 4. Project No.: 2023-4300-00, 2022-4300-00, 2023-4331-00, 2022-4331-00 5. AL No.: 84.010 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Uniform Guidance (2 CFR Part 200), all costs charged to Federal awards must be adequately documented and supported by the accounting records. 9. Condition15 During the audit we noted that the District claimed expenditures in excess of amounts that could be supported by the accounting records by $52,112. 10. Questioned Costs16 We identified $52,112 in known questioned costs. 11. Context17 The District's expenditure claim for the 2900 Function/400 object claim had unsupported expenditures of $11,702, the 3000 Function/400 object claim had unsupported expenditures of $11,485 and the 3700 Function/400 object had unsupported expenditures of $28,926. 12. Effect The District is not in compliance with the Uniform Guidance and claimed expenditures that were unsupported and resulted in questioned costs of $52,212. 13. Cause The cause of the condition appears to be an oversight on the part of The District. Although the District has policies in place to review and approve expenditures and charge them to a designated source of funds code, this was not enforced throughout the fiscal year and documentation was not maintained that reconciled the expenditure claim to the District's internal accounting records. 14. Recommendation We recommend that The District implement a formal policy requiring all expenditures to be supported by adequate documentation as well as consistently utilizing the relevant souce of funds code. The District should also provide training to all relevant personnel about this policy. 15. Management's response18 The District agrees with the finding and intends to implement the recommended actions. 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.
Finding 2023-002
PRAIRIE-HILLS ELEMENTARY SCHOOL DISTRICT 144 07‐016‐1440‐02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2023 - 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund 4. Project No.: 22-4998-ER, 22-4998-E3, 23-4998-D3, 22-4998-HL, 23-4998-JK 5. AL No.: 84.425 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Uniform Guidance (2 CFR Part 200), all costs charged to Federal awards must be adequately documented and supported by the accounting records. 9. Condition15 During the audit we noted that the District claimed expenditures in excess of amounts that could be supported by the accounting records by $102,438. 10. Questioned Costs16 We identified $102,438 in known questioned costs in our audit. 11. Context17 The District's expenditure claim for the 2540 Function/400 object claim had unsupported expenditures of $1,189, the 2550 Function/300 object claim had unsupported expenditures of $101,249. 12. Effect The District is not in compliance with the Uniform Guidance and claimed expenditures that were unsupported and resulted in questioned costs of $101,249. 13. Cause The cause of the condition appears to be an oversight on the part of The District. Although the District has policies in place to review and approve expenditures and charge them to a designated source of funds code, this was not enforced throughout the fiscal year and documentation was not maintained that reconciled the expenditure claim to the District's internal accounting records. 14. Recommendation We recommend that The District implement a formal policy requiring all expenditures to be supported by adequate documentation as well as consistently utilizing the relevant souce of funds code. The District should also provide training to all relevant personnel about this policy. 15. Management's response18 The District agrees with the finding and intends to implement the recommended actions. 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.
Finding 2023-002
PRAIRIE-HILLS ELEMENTARY SCHOOL DISTRICT 144 07‐016‐1440‐02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2023 - 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund 4. Project No.: 22-4998-ER, 22-4998-E3, 23-4998-D3, 22-4998-HL, 23-4998-JK 5. AL No.: 84.425 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Uniform Guidance (2 CFR Part 200), all costs charged to Federal awards must be adequately documented and supported by the accounting records. 9. Condition15 During the audit we noted that the District claimed expenditures in excess of amounts that could be supported by the accounting records by $102,438. 10. Questioned Costs16 We identified $102,438 in known questioned costs in our audit. 11. Context17 The District's expenditure claim for the 2540 Function/400 object claim had unsupported expenditures of $1,189, the 2550 Function/300 object claim had unsupported expenditures of $101,249. 12. Effect The District is not in compliance with the Uniform Guidance and claimed expenditures that were unsupported and resulted in questioned costs of $101,249. 13. Cause The cause of the condition appears to be an oversight on the part of The District. Although the District has policies in place to review and approve expenditures and charge them to a designated source of funds code, this was not enforced throughout the fiscal year and documentation was not maintained that reconciled the expenditure claim to the District's internal accounting records. 14. Recommendation We recommend that The District implement a formal policy requiring all expenditures to be supported by adequate documentation as well as consistently utilizing the relevant souce of funds code. The District should also provide training to all relevant personnel about this policy. 15. Management's response18 The District agrees with the finding and intends to implement the recommended actions. 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.
Finding 2023-002
PRAIRIE-HILLS ELEMENTARY SCHOOL DISTRICT 144 07‐016‐1440‐02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2023 - 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund 4. Project No.: 22-4998-ER, 22-4998-E3, 23-4998-D3, 22-4998-HL, 23-4998-JK 5. AL No.: 84.425 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Uniform Guidance (2 CFR Part 200), all costs charged to Federal awards must be adequately documented and supported by the accounting records. 9. Condition15 During the audit we noted that the District claimed expenditures in excess of amounts that could be supported by the accounting records by $102,438. 10. Questioned Costs16 We identified $102,438 in known questioned costs in our audit. 11. Context17 The District's expenditure claim for the 2540 Function/400 object claim had unsupported expenditures of $1,189, the 2550 Function/300 object claim had unsupported expenditures of $101,249. 12. Effect The District is not in compliance with the Uniform Guidance and claimed expenditures that were unsupported and resulted in questioned costs of $101,249. 13. Cause The cause of the condition appears to be an oversight on the part of The District. Although the District has policies in place to review and approve expenditures and charge them to a designated source of funds code, this was not enforced throughout the fiscal year and documentation was not maintained that reconciled the expenditure claim to the District's internal accounting records. 14. Recommendation We recommend that The District implement a formal policy requiring all expenditures to be supported by adequate documentation as well as consistently utilizing the relevant souce of funds code. The District should also provide training to all relevant personnel about this policy. 15. Management's response18 The District agrees with the finding and intends to implement the recommended actions. 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.