FAC Explorer

Audit 336734

FY End
2021-06-30
Total Expended
$1.19M
Findings
6
Programs
2
Organization: The Center: Resources for Teaching and Learning (IL)
Year: 2021 Accepted: 2025-01-09
Auditor: Portebrown

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518349 2021-001 Material Weakness Yes B
518350 2021-002 Material Weakness - I
518351 2021-003 Significant Deficiency Yes L
1094791 2021-001 Material Weakness Yes B
1094792 2021-002 Material Weakness - I
1094793 2021-003 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.002 Adult Education - Basic Grants to States $680,748 - 0
84.173 Special Education_preschool Grants $510,805 Yes 3

Contacts

Name Title Type
HRF2KN1AWTA3 Robert Gorski Auditee
2243668501 Danielle Ciechanski Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of The Center: Resources for Teaching and Learning (the “Organization”) under programs of the federal government for the year ended June 30, 2021. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee did not use the de minimis cost rate. The Organization provided no amounts to subrecipients from the federal awards listed.
Title: NON-CASH ASSISTANCE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee did not use the de minimis cost rate. The Organization had no non-cash assistance, federal insurance, or loan guarantees to be disclosed as required by the Uniform Guidance.
Title: LOANS OUTSTANDING Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee did not use the de minimis cost rate. There were no loans outstanding at June 30, 2021 related to the federal awards listed.
Title: DONATED PERSONAL PROTECTIVE EQUIPMENT Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee did not use the de minimis cost rate. The Organization has not received any property and equipment to be disclosed as required by Uniform Guidance.

Finding Details

Finding 2021-001
Condition: Amount of salaries allocated to federal programs are not consistently supported by employee timesheets or other similar documentation. We noted a significant amount of paychecks tested were not supported by relevant timesheets or reconciliations. Criteria: Internal controls should be in place that provide reasonable assurance that salaries for employees charged to federal programs are appropriately documented and reconciled.Cause: There are limited procedures in place that require reconciliation of actual hours expended to the program. Effect: Since employee salaries were not reconciled to corresponding timesheets, it is possible that employees' time and related costs may be inappropriately allocated amongst functional activities, including cost allocations to federal awards programs. This could result in noncompliance with the Uniform Guidance. Recommendation: Existing timesheet reconciliation procedures should be revised. The Organization should reconcile employee timesheets to amounts allocated to the grants on, at minimum, a quarterly basis, and ideally, on a monthly basis prior to the submission of vouchers or funding requests.Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2021-002
Condition : There was no documentation to verify that vendors that were used were not debarred or suspended. Criteria : Recipients and subrecipients of federal funds are restricted from makign contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards, in accordance with 2 CFR Part 200.14. Internal controls should be in place that provide reasonable assurance to ensure that vendors that are being used for expenditures charged to federal programs are not debarred or suspended and are appropriately documented. Cause : There was no lookup of vendors on the appropriate federal website for vendors used. Effect: Since vendors were not appropriately reviewed and searched, it is possible that a vendor could be disbarred or suspended. This could result in noncompliance with the Uniform Guidance. Recommendation: The Organization should appropriately look up each vendor on the appropriate federal website. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2021-003
Condition: The audit reporting package and data collection form for the year ended June 30, 2021 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC). Cause: The audit was not completed as of the submission due date.Effect: The Organization does not qualify as a low-risk Auditee. Recomendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2021-001
Condition: Amount of salaries allocated to federal programs are not consistently supported by employee timesheets or other similar documentation. We noted a significant amount of paychecks tested were not supported by relevant timesheets or reconciliations. Criteria: Internal controls should be in place that provide reasonable assurance that salaries for employees charged to federal programs are appropriately documented and reconciled.Cause: There are limited procedures in place that require reconciliation of actual hours expended to the program. Effect: Since employee salaries were not reconciled to corresponding timesheets, it is possible that employees' time and related costs may be inappropriately allocated amongst functional activities, including cost allocations to federal awards programs. This could result in noncompliance with the Uniform Guidance. Recommendation: Existing timesheet reconciliation procedures should be revised. The Organization should reconcile employee timesheets to amounts allocated to the grants on, at minimum, a quarterly basis, and ideally, on a monthly basis prior to the submission of vouchers or funding requests.Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2021-002
Condition : There was no documentation to verify that vendors that were used were not debarred or suspended. Criteria : Recipients and subrecipients of federal funds are restricted from makign contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards, in accordance with 2 CFR Part 200.14. Internal controls should be in place that provide reasonable assurance to ensure that vendors that are being used for expenditures charged to federal programs are not debarred or suspended and are appropriately documented. Cause : There was no lookup of vendors on the appropriate federal website for vendors used. Effect: Since vendors were not appropriately reviewed and searched, it is possible that a vendor could be disbarred or suspended. This could result in noncompliance with the Uniform Guidance. Recommendation: The Organization should appropriately look up each vendor on the appropriate federal website. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2021-003
Condition: The audit reporting package and data collection form for the year ended June 30, 2021 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC). Cause: The audit was not completed as of the submission due date.Effect: The Organization does not qualify as a low-risk Auditee. Recomendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.