2022-004: Allowable Activities/Costs Federal Agency: U.S. Department of Education Federal Program Title: Title I, Part A Assistance Listing Number: 84.010A Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 21-4300-00, 21-4331-00, 22-4300-00, and 22-4331-00 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or Specific Requirement: Activities and costs charged to federal grants must be allowable under the grant agreement and Uniform Guidance. Grantees must also maintain supporting documentation for costs charged to federal grants and have internal controls in place to ensure compliance with requirements set forth in the Uniform Guidance. Management informed us the District?s internal control over compliance involves independent review and approval of costs charged to federal grants by a qualified member of the District?s Finance Department. Condition: The District was unable to provide supporting documentation for and documented approval of certain disbursements charged to the federal grant. Questioned Costs: $17,713 Context: During our audit, for 1 of 40 nonpayroll disbursements tested, the District was unable to provide a receipt for a p-card transaction which was charged to the federal grant. Additionally, for 9 of 40 nonpayroll disbursements tested and 1 of 40 payroll disbursements tested, the District was unable to provide documented approval of the disbursement charged to the federal grant. The 9 nonpayroll disbursements for which there was lack of documented approval pertained to p-card transactions. The issue for the 1 payroll transaction related to a missing time and effort log. Cause: Management informed us the lack of supporting documentation for and lack of documented approval of disbursements charged to the federal grant was an oversight. Effect: The District did not comply with the compliance requirements of allowable activities/costs set forth in the Uniform Guidance. Noncompliance with grant requirements could lead to loss of federal grant funding. Repeat Finding: This finding was not reported in the prior year. Recommendation: We recommend the District maintain supporting documentation for all disbursements charged to federal grants and consistently document independent review and approval by a qualified member of the District?s Finance Department. Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Skyward. Regarding time and effort logs, management will work with the relevant department(s) to ensure this compliance finding is addressed.
2022-003: Allowable Activities/Costs Federal Agency: U.S. Department of Education Federal Program Title: Elementary and Secondary School Emergency Relief (ESSER) Fund Assistance Listing Number: 84.425 Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 21-4998-DG, 21-4498-E2, 21-4998-PL, 22-4998-ER, 22-4998-E3, 22-4998-HL, 22-4998-JK, and 22-4998-D2 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or Specific Requirement: Activities and costs charged to federal grants must be allowable under the grant agreement and Uniform Guidance. Grantees must also maintain supporting documentation for costs charged to federal grants and have internal controls in place to ensure compliance with requirements set forth in the Uniform Guidance. Management informed us the District?s internal control over compliance involves independent review and approval of costs charged to federal grants by a qualified member of the District?s Finance Department. Condition: The District was unable to provide supporting documentation for and documented approval of certain costs charged to the federal grant. Questioned Costs: $1,111 Context: During our audit, for 1 of 40 nonpayroll disbursements tested, the District was unable to provide a receipt for a p-card transaction which was charged to the federal grant. Additionally, for 4 of 40 nonpayroll disbursements tested, the District was unable to provide documented approval of the disbursement charged to the federal grant. The 4 nonpayroll disbursements for which there was lack of documented approval pertained to p-card transactions. Cause: Management informed us the lack of supporting documentation for and lack of documented approval of disbursements charged to the federal grant was an oversight. Effect: The District did not comply with the compliance requirements of allowable activities/costs set forth in the Uniform Guidance. Noncompliance with grant requirements could lead to loss of federal grant funding. Repeat Finding: This finding was not reported in the prior year. Recommendation: We recommend the District maintain supporting documentation for all disbursements charged to federal grants and consistently document independent review and approval by a qualified member of the District?s Finance Department. Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Skyward. Regarding time and effort logs, management will work with the relevant department(s) to ensure this compliance finding is addressed.
2022-005: Property and Equipment Federal Agency: U.S. Department of Education Federal Program Title: Elementary and Secondary School Emergency Relief (ESSER) Fund Assistance Listing Number: 84.425 Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 21-4998-DG, 21-4498-E2, 21-4998-PL, 22-4998-ER, 22-4998-E3, 22-4998-HL, 22-4998-JK, and 22-4998-D2 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or Specific Requirement: Equipment and property exceeding $500 purchased with federal grant funding are required to be tracked in an inventory listing. Condition: During our testing of equipment and property, we noted 4 items which were not tracked in an inventory listing. This finding related to Fine Arts Department purchases. Questioned Costs: $14,294 Context: This finding was noted in 4 of 21 items tested. Cause: This finding was an oversight by management. Effect: Noncompliance with grant requirements could lead to loss of federal grant funding. Repeat Finding: This finding is a repeat finding from the immediately prior year. The prior year finding number was 2021-002. Recommendation: We recommend the District implement internal controls necessary to ensure all equipment and property purchases exceeding $500 purchased with federal grant funding are appropriately tracked. Views of Responsible Officials and Planned Corrective Actions: The District?s Fine Arts and Finance Departments will collaborate to ensure all program equipment and property purchases exceeding $500 involving federal monies are appropriately tracked.
2022-004: Allowable Activities/Costs Federal Agency: U.S. Department of Education Federal Program Title: Title I, Part A Assistance Listing Number: 84.010A Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 21-4300-00, 21-4331-00, 22-4300-00, and 22-4331-00 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or Specific Requirement: Activities and costs charged to federal grants must be allowable under the grant agreement and Uniform Guidance. Grantees must also maintain supporting documentation for costs charged to federal grants and have internal controls in place to ensure compliance with requirements set forth in the Uniform Guidance. Management informed us the District?s internal control over compliance involves independent review and approval of costs charged to federal grants by a qualified member of the District?s Finance Department. Condition: The District was unable to provide supporting documentation for and documented approval of certain disbursements charged to the federal grant. Questioned Costs: $17,713 Context: During our audit, for 1 of 40 nonpayroll disbursements tested, the District was unable to provide a receipt for a p-card transaction which was charged to the federal grant. Additionally, for 9 of 40 nonpayroll disbursements tested and 1 of 40 payroll disbursements tested, the District was unable to provide documented approval of the disbursement charged to the federal grant. The 9 nonpayroll disbursements for which there was lack of documented approval pertained to p-card transactions. The issue for the 1 payroll transaction related to a missing time and effort log. Cause: Management informed us the lack of supporting documentation for and lack of documented approval of disbursements charged to the federal grant was an oversight. Effect: The District did not comply with the compliance requirements of allowable activities/costs set forth in the Uniform Guidance. Noncompliance with grant requirements could lead to loss of federal grant funding. Repeat Finding: This finding was not reported in the prior year. Recommendation: We recommend the District maintain supporting documentation for all disbursements charged to federal grants and consistently document independent review and approval by a qualified member of the District?s Finance Department. Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Skyward. Regarding time and effort logs, management will work with the relevant department(s) to ensure this compliance finding is addressed.
2022-003: Allowable Activities/Costs Federal Agency: U.S. Department of Education Federal Program Title: Elementary and Secondary School Emergency Relief (ESSER) Fund Assistance Listing Number: 84.425 Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 21-4998-DG, 21-4498-E2, 21-4998-PL, 22-4998-ER, 22-4998-E3, 22-4998-HL, 22-4998-JK, and 22-4998-D2 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or Specific Requirement: Activities and costs charged to federal grants must be allowable under the grant agreement and Uniform Guidance. Grantees must also maintain supporting documentation for costs charged to federal grants and have internal controls in place to ensure compliance with requirements set forth in the Uniform Guidance. Management informed us the District?s internal control over compliance involves independent review and approval of costs charged to federal grants by a qualified member of the District?s Finance Department. Condition: The District was unable to provide supporting documentation for and documented approval of certain costs charged to the federal grant. Questioned Costs: $1,111 Context: During our audit, for 1 of 40 nonpayroll disbursements tested, the District was unable to provide a receipt for a p-card transaction which was charged to the federal grant. Additionally, for 4 of 40 nonpayroll disbursements tested, the District was unable to provide documented approval of the disbursement charged to the federal grant. The 4 nonpayroll disbursements for which there was lack of documented approval pertained to p-card transactions. Cause: Management informed us the lack of supporting documentation for and lack of documented approval of disbursements charged to the federal grant was an oversight. Effect: The District did not comply with the compliance requirements of allowable activities/costs set forth in the Uniform Guidance. Noncompliance with grant requirements could lead to loss of federal grant funding. Repeat Finding: This finding was not reported in the prior year. Recommendation: We recommend the District maintain supporting documentation for all disbursements charged to federal grants and consistently document independent review and approval by a qualified member of the District?s Finance Department. Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Skyward. Regarding time and effort logs, management will work with the relevant department(s) to ensure this compliance finding is addressed.
2022-005: Property and Equipment Federal Agency: U.S. Department of Education Federal Program Title: Elementary and Secondary School Emergency Relief (ESSER) Fund Assistance Listing Number: 84.425 Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 21-4998-DG, 21-4498-E2, 21-4998-PL, 22-4998-ER, 22-4998-E3, 22-4998-HL, 22-4998-JK, and 22-4998-D2 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or Specific Requirement: Equipment and property exceeding $500 purchased with federal grant funding are required to be tracked in an inventory listing. Condition: During our testing of equipment and property, we noted 4 items which were not tracked in an inventory listing. This finding related to Fine Arts Department purchases. Questioned Costs: $14,294 Context: This finding was noted in 4 of 21 items tested. Cause: This finding was an oversight by management. Effect: Noncompliance with grant requirements could lead to loss of federal grant funding. Repeat Finding: This finding is a repeat finding from the immediately prior year. The prior year finding number was 2021-002. Recommendation: We recommend the District implement internal controls necessary to ensure all equipment and property purchases exceeding $500 purchased with federal grant funding are appropriately tracked. Views of Responsible Officials and Planned Corrective Actions: The District?s Fine Arts and Finance Departments will collaborate to ensure all program equipment and property purchases exceeding $500 involving federal monies are appropriately tracked.