1. Finding Number: 2022-002 2. This Finding is: New 3. Federal Program Name and Year: Special Education Cluster- 2021 & 2022 4. Project No.: 4600, 4620, & 4998- ID & PS 5. CFDA No.: 84.027, 84.027- COVID-19, 84.027X, 84.173, & 84.173- COVID-19, 84.173X 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over matching, level of effort and earmarking compliance requirements require District personnel to have the knowledge necessary to adequately review the District's Maintenance of Effort calculation for accuracy. 9. Condition The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were prepared by personnel at the Illinois State Board of Education and subsequent to the District personnel's review contained numerous errors. The calculations were submitted including those errors. 10. Questioned Costs None 11. Context The Maintenance of Effort calculations performed in Fiscal Year 2022 and 2021 using Fiscal Year 2020 and 2019 expenditures, respectively. 12. Effect The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were not accurate. The calculations included material transportation expenditures paid to another school district twice. 13. Cause Personnel at the Illinois State Board of Education inadvertently completed the calculation incorrectly and the District personnel assigned to review the Maintenance of Effort calculation prior to its submission were not properly trained to identify the errors. 14. Recommendation District personnel assigned to review the Maintenance of Effort calculation should be trained to properly complete the calculation. 15. Management's response Management will implement the auditor's recommendation in January 2023.
1. Finding Number: 2022-002 2. This Finding is: New 3. Federal Program Name and Year: Special Education Cluster- 2021 & 2022 4. Project No.: 4600, 4620, & 4998- ID & PS 5. CFDA No.: 84.027, 84.027- COVID-19, 84.027X, 84.173, & 84.173- COVID-19, 84.173X 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over matching, level of effort and earmarking compliance requirements require District personnel to have the knowledge necessary to adequately review the District's Maintenance of Effort calculation for accuracy. 9. Condition The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were prepared by personnel at the Illinois State Board of Education and subsequent to the District personnel's review contained numerous errors. The calculations were submitted including those errors. 10. Questioned Costs None 11. Context The Maintenance of Effort calculations performed in Fiscal Year 2022 and 2021 using Fiscal Year 2020 and 2019 expenditures, respectively. 12. Effect The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were not accurate. The calculations included material transportation expenditures paid to another school district twice. 13. Cause Personnel at the Illinois State Board of Education inadvertently completed the calculation incorrectly and the District personnel assigned to review the Maintenance of Effort calculation prior to its submission were not properly trained to identify the errors. 14. Recommendation District personnel assigned to review the Maintenance of Effort calculation should be trained to properly complete the calculation. 15. Management's response Management will implement the auditor's recommendation in January 2023.
1. Finding Number: 2022-002 2. This Finding is: New 3. Federal Program Name and Year: Special Education Cluster- 2021 & 2022 4. Project No.: 4600, 4620, & 4998- ID & PS 5. CFDA No.: 84.027, 84.027- COVID-19, 84.027X, 84.173, & 84.173- COVID-19, 84.173X 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over matching, level of effort and earmarking compliance requirements require District personnel to have the knowledge necessary to adequately review the District's Maintenance of Effort calculation for accuracy. 9. Condition The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were prepared by personnel at the Illinois State Board of Education and subsequent to the District personnel's review contained numerous errors. The calculations were submitted including those errors. 10. Questioned Costs None 11. Context The Maintenance of Effort calculations performed in Fiscal Year 2022 and 2021 using Fiscal Year 2020 and 2019 expenditures, respectively. 12. Effect The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were not accurate. The calculations included material transportation expenditures paid to another school district twice. 13. Cause Personnel at the Illinois State Board of Education inadvertently completed the calculation incorrectly and the District personnel assigned to review the Maintenance of Effort calculation prior to its submission were not properly trained to identify the errors. 14. Recommendation District personnel assigned to review the Maintenance of Effort calculation should be trained to properly complete the calculation. 15. Management's response Management will implement the auditor's recommendation in January 2023.
1. Finding Number: 2022-002 2. This Finding is: New 3. Federal Program Name and Year: Special Education Cluster- 2021 & 2022 4. Project No.: 4600, 4620, & 4998- ID & PS 5. CFDA No.: 84.027, 84.027- COVID-19, 84.027X, 84.173, & 84.173- COVID-19, 84.173X 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over matching, level of effort and earmarking compliance requirements require District personnel to have the knowledge necessary to adequately review the District's Maintenance of Effort calculation for accuracy. 9. Condition The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were prepared by personnel at the Illinois State Board of Education and subsequent to the District personnel's review contained numerous errors. The calculations were submitted including those errors. 10. Questioned Costs None 11. Context The Maintenance of Effort calculations performed in Fiscal Year 2022 and 2021 using Fiscal Year 2020 and 2019 expenditures, respectively. 12. Effect The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were not accurate. The calculations included material transportation expenditures paid to another school district twice. 13. Cause Personnel at the Illinois State Board of Education inadvertently completed the calculation incorrectly and the District personnel assigned to review the Maintenance of Effort calculation prior to its submission were not properly trained to identify the errors. 14. Recommendation District personnel assigned to review the Maintenance of Effort calculation should be trained to properly complete the calculation. 15. Management's response Management will implement the auditor's recommendation in January 2023.
1. Finding Number: 2022-003 2. This Finding is: New 3. Federal Program Name and Year: Education Stabilization Fund- 2022 4. Project No.: 4998- D2 & E3 5. CFDA No.: 84.425- COVID-19, 84.425D & 84.425- COVID-19, 84.425U 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal control over Equipment and Real Property Management compliance requirements require the District to assign the responsibility to maintain all inclusive property records for all real property acquired with Federal Funds to a qualified employee. 9. Condition No District employee was assigned the responsibility of maintaining all inclusive federally funded property records; consequently, the District only has incomplete lists. 10. Questioned Costs None 11. Context No employee has ever been assigned the responsibility of maintaining all inclusive federally funded property records and several incomplete lists were in the possession of several different employees at June 30, 2022. 12. Effect The District's internal control over Equipment and Real Property Management compliance requirements is not as strong as possible. 13. Cause District administration was unaware that there was a federal compliance requirement for all inclusive federally funded property records; as a result, they failed to assign the related responsibility to an employee(s). 14. Recommendation District administrative personnel should maintain all inclusive federally funded property records by soliciting input from the employees previously maintaining incomplete lists. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
1. Finding Number: 2022-003 2. This Finding is: New 3. Federal Program Name and Year: Education Stabilization Fund- 2022 4. Project No.: 4998- D2 & E3 5. CFDA No.: 84.425- COVID-19, 84.425D & 84.425- COVID-19, 84.425U 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal control over Equipment and Real Property Management compliance requirements require the District to assign the responsibility to maintain all inclusive property records for all real property acquired with Federal Funds to a qualified employee. 9. Condition No District employee was assigned the responsibility of maintaining all inclusive federally funded property records; consequently, the District only has incomplete lists. 10. Questioned Costs None 11. Context No employee has ever been assigned the responsibility of maintaining all inclusive federally funded property records and several incomplete lists were in the possession of several different employees at June 30, 2022. 12. Effect The District's internal control over Equipment and Real Property Management compliance requirements is not as strong as possible. 13. Cause District administration was unaware that there was a federal compliance requirement for all inclusive federally funded property records; as a result, they failed to assign the related responsibility to an employee(s). 14. Recommendation District administrative personnel should maintain all inclusive federally funded property records by soliciting input from the employees previously maintaining incomplete lists. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
1. Finding Number: 2022-002 2. This Finding is: New 3. Federal Program Name and Year: Special Education Cluster- 2021 & 2022 4. Project No.: 4600, 4620, & 4998- ID & PS 5. CFDA No.: 84.027, 84.027- COVID-19, 84.027X, 84.173, & 84.173- COVID-19, 84.173X 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over matching, level of effort and earmarking compliance requirements require District personnel to have the knowledge necessary to adequately review the District's Maintenance of Effort calculation for accuracy. 9. Condition The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were prepared by personnel at the Illinois State Board of Education and subsequent to the District personnel's review contained numerous errors. The calculations were submitted including those errors. 10. Questioned Costs None 11. Context The Maintenance of Effort calculations performed in Fiscal Year 2022 and 2021 using Fiscal Year 2020 and 2019 expenditures, respectively. 12. Effect The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were not accurate. The calculations included material transportation expenditures paid to another school district twice. 13. Cause Personnel at the Illinois State Board of Education inadvertently completed the calculation incorrectly and the District personnel assigned to review the Maintenance of Effort calculation prior to its submission were not properly trained to identify the errors. 14. Recommendation District personnel assigned to review the Maintenance of Effort calculation should be trained to properly complete the calculation. 15. Management's response Management will implement the auditor's recommendation in January 2023.
1. Finding Number: 2022-002 2. This Finding is: New 3. Federal Program Name and Year: Special Education Cluster- 2021 & 2022 4. Project No.: 4600, 4620, & 4998- ID & PS 5. CFDA No.: 84.027, 84.027- COVID-19, 84.027X, 84.173, & 84.173- COVID-19, 84.173X 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over matching, level of effort and earmarking compliance requirements require District personnel to have the knowledge necessary to adequately review the District's Maintenance of Effort calculation for accuracy. 9. Condition The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were prepared by personnel at the Illinois State Board of Education and subsequent to the District personnel's review contained numerous errors. The calculations were submitted including those errors. 10. Questioned Costs None 11. Context The Maintenance of Effort calculations performed in Fiscal Year 2022 and 2021 using Fiscal Year 2020 and 2019 expenditures, respectively. 12. Effect The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were not accurate. The calculations included material transportation expenditures paid to another school district twice. 13. Cause Personnel at the Illinois State Board of Education inadvertently completed the calculation incorrectly and the District personnel assigned to review the Maintenance of Effort calculation prior to its submission were not properly trained to identify the errors. 14. Recommendation District personnel assigned to review the Maintenance of Effort calculation should be trained to properly complete the calculation. 15. Management's response Management will implement the auditor's recommendation in January 2023.
1. Finding Number: 2022-002 2. This Finding is: New 3. Federal Program Name and Year: Special Education Cluster- 2021 & 2022 4. Project No.: 4600, 4620, & 4998- ID & PS 5. CFDA No.: 84.027, 84.027- COVID-19, 84.027X, 84.173, & 84.173- COVID-19, 84.173X 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over matching, level of effort and earmarking compliance requirements require District personnel to have the knowledge necessary to adequately review the District's Maintenance of Effort calculation for accuracy. 9. Condition The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were prepared by personnel at the Illinois State Board of Education and subsequent to the District personnel's review contained numerous errors. The calculations were submitted including those errors. 10. Questioned Costs None 11. Context The Maintenance of Effort calculations performed in Fiscal Year 2022 and 2021 using Fiscal Year 2020 and 2019 expenditures, respectively. 12. Effect The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were not accurate. The calculations included material transportation expenditures paid to another school district twice. 13. Cause Personnel at the Illinois State Board of Education inadvertently completed the calculation incorrectly and the District personnel assigned to review the Maintenance of Effort calculation prior to its submission were not properly trained to identify the errors. 14. Recommendation District personnel assigned to review the Maintenance of Effort calculation should be trained to properly complete the calculation. 15. Management's response Management will implement the auditor's recommendation in January 2023.
1. Finding Number: 2022-002 2. This Finding is: New 3. Federal Program Name and Year: Special Education Cluster- 2021 & 2022 4. Project No.: 4600, 4620, & 4998- ID & PS 5. CFDA No.: 84.027, 84.027- COVID-19, 84.027X, 84.173, & 84.173- COVID-19, 84.173X 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over matching, level of effort and earmarking compliance requirements require District personnel to have the knowledge necessary to adequately review the District's Maintenance of Effort calculation for accuracy. 9. Condition The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were prepared by personnel at the Illinois State Board of Education and subsequent to the District personnel's review contained numerous errors. The calculations were submitted including those errors. 10. Questioned Costs None 11. Context The Maintenance of Effort calculations performed in Fiscal Year 2022 and 2021 using Fiscal Year 2020 and 2019 expenditures, respectively. 12. Effect The District's Fiscal Year 2022 and 2021 Maintenance of Effort calculations were not accurate. The calculations included material transportation expenditures paid to another school district twice. 13. Cause Personnel at the Illinois State Board of Education inadvertently completed the calculation incorrectly and the District personnel assigned to review the Maintenance of Effort calculation prior to its submission were not properly trained to identify the errors. 14. Recommendation District personnel assigned to review the Maintenance of Effort calculation should be trained to properly complete the calculation. 15. Management's response Management will implement the auditor's recommendation in January 2023.
1. Finding Number: 2022-003 2. This Finding is: New 3. Federal Program Name and Year: Education Stabilization Fund- 2022 4. Project No.: 4998- D2 & E3 5. CFDA No.: 84.425- COVID-19, 84.425D & 84.425- COVID-19, 84.425U 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal control over Equipment and Real Property Management compliance requirements require the District to assign the responsibility to maintain all inclusive property records for all real property acquired with Federal Funds to a qualified employee. 9. Condition No District employee was assigned the responsibility of maintaining all inclusive federally funded property records; consequently, the District only has incomplete lists. 10. Questioned Costs None 11. Context No employee has ever been assigned the responsibility of maintaining all inclusive federally funded property records and several incomplete lists were in the possession of several different employees at June 30, 2022. 12. Effect The District's internal control over Equipment and Real Property Management compliance requirements is not as strong as possible. 13. Cause District administration was unaware that there was a federal compliance requirement for all inclusive federally funded property records; as a result, they failed to assign the related responsibility to an employee(s). 14. Recommendation District administrative personnel should maintain all inclusive federally funded property records by soliciting input from the employees previously maintaining incomplete lists. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
1. Finding Number: 2022-003 2. This Finding is: New 3. Federal Program Name and Year: Education Stabilization Fund- 2022 4. Project No.: 4998- D2 & E3 5. CFDA No.: 84.425- COVID-19, 84.425D & 84.425- COVID-19, 84.425U 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Internal control over Equipment and Real Property Management compliance requirements require the District to assign the responsibility to maintain all inclusive property records for all real property acquired with Federal Funds to a qualified employee. 9. Condition No District employee was assigned the responsibility of maintaining all inclusive federally funded property records; consequently, the District only has incomplete lists. 10. Questioned Costs None 11. Context No employee has ever been assigned the responsibility of maintaining all inclusive federally funded property records and several incomplete lists were in the possession of several different employees at June 30, 2022. 12. Effect The District's internal control over Equipment and Real Property Management compliance requirements is not as strong as possible. 13. Cause District administration was unaware that there was a federal compliance requirement for all inclusive federally funded property records; as a result, they failed to assign the related responsibility to an employee(s). 14. Recommendation District administrative personnel should maintain all inclusive federally funded property records by soliciting input from the employees previously maintaining incomplete lists. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.