FAC Explorer

Audit 339900

FY End
2024-06-30
Total Expended
$1.49M
Findings
18
Programs
8
Organization: Lake Park High School District No. 108 (IL)
Year: 2024 Accepted: 2025-01-27
Auditor: Eccezion

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520255 2024-001 - Yes L
520256 2024-001 - Yes L
520257 2024-001 - Yes L
520258 2024-002 Significant Deficiency Yes B
520259 2024-002 Significant Deficiency Yes B
520260 2024-002 Significant Deficiency Yes B
520261 2024-003 - - A
520262 2024-003 - - A
520263 2024-003 - - A
1096697 2024-001 - Yes L
1096698 2024-001 - Yes L
1096699 2024-001 - Yes L
1096700 2024-002 Significant Deficiency Yes B
1096701 2024-002 Significant Deficiency Yes B
1096702 2024-002 Significant Deficiency Yes B
1096703 2024-003 - - A
1096704 2024-003 - - A
1096705 2024-003 - - A

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $228,686 - 0
93.778 Medical Assistance Program $52,133 - 0
84.027 Special Education_grants to States $49,867 - 0
84.367 Improving Teacher Quality State Grants $49,613 - 0
84.048 Career and Technical Education -- Basic Grants to States $24,959 - 0
84.424 Student Support and Academic Enrichment Program $19,477 - 0
84.365 English Language Acquisition State Grants $16,166 - 0
84.425 Education Stabilization Fund $518 Yes 3

Contacts

Name Title Type
KYC4XJN2JMF9 Alicia Cieszykowski Auditee
6302955430 Kevin Smith 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: N Rate Explanation: Costs are charged as direct costs The Schedule of Expenditures of Federal Awards includes the federal award activity of Lake Park High School District No. 108 under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, and used in the preparation of, the basic financial statements.
Title: SUMMARY OF ACCOUNTING POLICIES 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: N Rate Explanation: Costs are charged as direct costs 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.
Title: INDIRECT COST RATE 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: N Rate Explanation: Costs are charged as direct costs The District has elected not to use the 10 percent de minimis indirect rate as allowed under the Uniform Guidance.
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: N Rate Explanation: Costs are charged as direct costs The District did not provide federal awards to subrecipients during the year ended June 30, 2024.
Title: FEDERAL LOANS 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: N Rate Explanation: Costs are charged as direct costs There were no federal loans or loan guarantees outstanding at year end.
Title: DONATED PERSONAL PROTECTIVE EQUIPMENT (PPE) (UNAUDITED) 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: N Rate Explanation: Costs are charged as direct costs The District did not receive any federally donated PPE.

Finding Details

Finding 2024-001
1. FINDING NUMBER: 2024-001 2. THIS FINDING IS: Repeat form Prior Year; Year Originally reported: 2023 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-HL 5. CFDA No.: 84.425 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Recipients are required to submit accurate data to the state outlining expenditures by specific categories and object codes. 9. Condition: Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports. 10. Questioned Costs: None 11. Context: A clerical error caused amounts to be categorized incorrectly. 12. Effect: Data was not accurately submitted. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports, and have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person.
Finding 2024-001
1. FINDING NUMBER: 2024-001 2. THIS FINDING IS: Repeat form Prior Year; Year Originally reported: 2023 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-HL 5. CFDA No.: 84.425 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Recipients are required to submit accurate data to the state outlining expenditures by specific categories and object codes. 9. Condition: Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports. 10. Questioned Costs: None 11. Context: A clerical error caused amounts to be categorized incorrectly. 12. Effect: Data was not accurately submitted. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports, and have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person.
Finding 2024-001
1. FINDING NUMBER: 2024-001 2. THIS FINDING IS: Repeat form Prior Year; Year Originally reported: 2023 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-HL 5. CFDA No.: 84.425 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Recipients are required to submit accurate data to the state outlining expenditures by specific categories and object codes. 9. Condition: Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports. 10. Questioned Costs: None 11. Context: A clerical error caused amounts to be categorized incorrectly. 12. Effect: Data was not accurately submitted. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports, and have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person.
Finding 2024-002
1. FINDING NUMBER: 2024-002 2. THIS FINDING IS: Repeat from Prior year; Year originally reported: 2023 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-HL 5. CFDA No.: 84.425 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District can only submit costs for reimbursements that have been incured for purposes of the grant. 9. Condition: Amounts submitted to the state for reimbursement were not included in the District's expenditure general ledger for these specific grants. 10. Questioned Costs: $18,201 11. Context: Reimbursement requests were prepared without having records for the expenditures claimed. 12. Effect: The District was reimbursed for expenditures that were not incurred. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to ensure that reimbursement requests are reviewed by a second person. 15. Management's response: Reimbursement requests and supporting documentation will be reviewed by a second person.
Finding 2024-002
1. FINDING NUMBER: 2024-002 2. THIS FINDING IS: Repeat from Prior year; Year originally reported: 2023 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-HL 5. CFDA No.: 84.425 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District can only submit costs for reimbursements that have been incured for purposes of the grant. 9. Condition: Amounts submitted to the state for reimbursement were not included in the District's expenditure general ledger for these specific grants. 10. Questioned Costs: $18,201 11. Context: Reimbursement requests were prepared without having records for the expenditures claimed. 12. Effect: The District was reimbursed for expenditures that were not incurred. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to ensure that reimbursement requests are reviewed by a second person. 15. Management's response: Reimbursement requests and supporting documentation will be reviewed by a second person.
Finding 2024-002
1. FINDING NUMBER: 2024-002 2. THIS FINDING IS: Repeat from Prior year; Year originally reported: 2023 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-HL 5. CFDA No.: 84.425 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District can only submit costs for reimbursements that have been incured for purposes of the grant. 9. Condition: Amounts submitted to the state for reimbursement were not included in the District's expenditure general ledger for these specific grants. 10. Questioned Costs: $18,201 11. Context: Reimbursement requests were prepared without having records for the expenditures claimed. 12. Effect: The District was reimbursed for expenditures that were not incurred. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to ensure that reimbursement requests are reviewed by a second person. 15. Management's response: Reimbursement requests and supporting documentation will be reviewed by a second person.
Finding 2024-003
1. FINDING NUMBER: 2024-003 2. THIS FINDING IS: New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-HL 5. CFDA No.: 84.425 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Management is responsible for ensuring that the District complies with all grant requirements. 9. Condition: The District did not maintain employee acknowledgement forms of being paid with federal funds, which is a requirement of the ESSER grants. 10. Questioned Costs: None 11. Context: Proper documentation of personnel expenses charged to ESSER grants was not maintained during the current fiscal year. 12. Effect: The District is not in compliance with the Activities Allowed or Unallowed/Allowable Costs and Cost Principles requirements of ESSER grants. 13. Cause: The District failed to fill out the employee acknowledgement forms for those paid with ESSER funds. 14. Recommendation: The District should ensure that the required forms are completed throughout the year. To ensure accuracy and timeliness, someone other than the preparer should review these forms periodically. 15. Management's response: The District will implement procedures to ensure that the required forms are completed throughout the year, and that someone other than the preparer will review these forms periodically.
Finding 2024-003
1. FINDING NUMBER: 2024-003 2. THIS FINDING IS: New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-HL 5. CFDA No.: 84.425 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Management is responsible for ensuring that the District complies with all grant requirements. 9. Condition: The District did not maintain employee acknowledgement forms of being paid with federal funds, which is a requirement of the ESSER grants. 10. Questioned Costs: None 11. Context: Proper documentation of personnel expenses charged to ESSER grants was not maintained during the current fiscal year. 12. Effect: The District is not in compliance with the Activities Allowed or Unallowed/Allowable Costs and Cost Principles requirements of ESSER grants. 13. Cause: The District failed to fill out the employee acknowledgement forms for those paid with ESSER funds. 14. Recommendation: The District should ensure that the required forms are completed throughout the year. To ensure accuracy and timeliness, someone other than the preparer should review these forms periodically. 15. Management's response: The District will implement procedures to ensure that the required forms are completed throughout the year, and that someone other than the preparer will review these forms periodically.
Finding 2024-003
1. FINDING NUMBER: 2024-003 2. THIS FINDING IS: New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-HL 5. CFDA No.: 84.425 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Management is responsible for ensuring that the District complies with all grant requirements. 9. Condition: The District did not maintain employee acknowledgement forms of being paid with federal funds, which is a requirement of the ESSER grants. 10. Questioned Costs: None 11. Context: Proper documentation of personnel expenses charged to ESSER grants was not maintained during the current fiscal year. 12. Effect: The District is not in compliance with the Activities Allowed or Unallowed/Allowable Costs and Cost Principles requirements of ESSER grants. 13. Cause: The District failed to fill out the employee acknowledgement forms for those paid with ESSER funds. 14. Recommendation: The District should ensure that the required forms are completed throughout the year. To ensure accuracy and timeliness, someone other than the preparer should review these forms periodically. 15. Management's response: The District will implement procedures to ensure that the required forms are completed throughout the year, and that someone other than the preparer will review these forms periodically.
Finding 2024-001
1. FINDING NUMBER: 2024-001 2. THIS FINDING IS: Repeat form Prior Year; Year Originally reported: 2023 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-HL 5. CFDA No.: 84.425 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Recipients are required to submit accurate data to the state outlining expenditures by specific categories and object codes. 9. Condition: Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports. 10. Questioned Costs: None 11. Context: A clerical error caused amounts to be categorized incorrectly. 12. Effect: Data was not accurately submitted. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports, and have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person.
Finding 2024-001
1. FINDING NUMBER: 2024-001 2. THIS FINDING IS: Repeat form Prior Year; Year Originally reported: 2023 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-HL 5. CFDA No.: 84.425 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Recipients are required to submit accurate data to the state outlining expenditures by specific categories and object codes. 9. Condition: Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports. 10. Questioned Costs: None 11. Context: A clerical error caused amounts to be categorized incorrectly. 12. Effect: Data was not accurately submitted. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports, and have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person.
Finding 2024-001
1. FINDING NUMBER: 2024-001 2. THIS FINDING IS: Repeat form Prior Year; Year Originally reported: 2023 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-HL 5. CFDA No.: 84.425 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Recipients are required to submit accurate data to the state outlining expenditures by specific categories and object codes. 9. Condition: Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports. 10. Questioned Costs: None 11. Context: A clerical error caused amounts to be categorized incorrectly. 12. Effect: Data was not accurately submitted. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports, and have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person.
Finding 2024-002
1. FINDING NUMBER: 2024-002 2. THIS FINDING IS: Repeat from Prior year; Year originally reported: 2023 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-HL 5. CFDA No.: 84.425 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District can only submit costs for reimbursements that have been incured for purposes of the grant. 9. Condition: Amounts submitted to the state for reimbursement were not included in the District's expenditure general ledger for these specific grants. 10. Questioned Costs: $18,201 11. Context: Reimbursement requests were prepared without having records for the expenditures claimed. 12. Effect: The District was reimbursed for expenditures that were not incurred. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to ensure that reimbursement requests are reviewed by a second person. 15. Management's response: Reimbursement requests and supporting documentation will be reviewed by a second person.
Finding 2024-002
1. FINDING NUMBER: 2024-002 2. THIS FINDING IS: Repeat from Prior year; Year originally reported: 2023 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-HL 5. CFDA No.: 84.425 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District can only submit costs for reimbursements that have been incured for purposes of the grant. 9. Condition: Amounts submitted to the state for reimbursement were not included in the District's expenditure general ledger for these specific grants. 10. Questioned Costs: $18,201 11. Context: Reimbursement requests were prepared without having records for the expenditures claimed. 12. Effect: The District was reimbursed for expenditures that were not incurred. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to ensure that reimbursement requests are reviewed by a second person. 15. Management's response: Reimbursement requests and supporting documentation will be reviewed by a second person.
Finding 2024-002
1. FINDING NUMBER: 2024-002 2. THIS FINDING IS: Repeat from Prior year; Year originally reported: 2023 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-HL 5. CFDA No.: 84.425 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District can only submit costs for reimbursements that have been incured for purposes of the grant. 9. Condition: Amounts submitted to the state for reimbursement were not included in the District's expenditure general ledger for these specific grants. 10. Questioned Costs: $18,201 11. Context: Reimbursement requests were prepared without having records for the expenditures claimed. 12. Effect: The District was reimbursed for expenditures that were not incurred. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to ensure that reimbursement requests are reviewed by a second person. 15. Management's response: Reimbursement requests and supporting documentation will be reviewed by a second person.
Finding 2024-003
1. FINDING NUMBER: 2024-003 2. THIS FINDING IS: New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-HL 5. CFDA No.: 84.425 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Management is responsible for ensuring that the District complies with all grant requirements. 9. Condition: The District did not maintain employee acknowledgement forms of being paid with federal funds, which is a requirement of the ESSER grants. 10. Questioned Costs: None 11. Context: Proper documentation of personnel expenses charged to ESSER grants was not maintained during the current fiscal year. 12. Effect: The District is not in compliance with the Activities Allowed or Unallowed/Allowable Costs and Cost Principles requirements of ESSER grants. 13. Cause: The District failed to fill out the employee acknowledgement forms for those paid with ESSER funds. 14. Recommendation: The District should ensure that the required forms are completed throughout the year. To ensure accuracy and timeliness, someone other than the preparer should review these forms periodically. 15. Management's response: The District will implement procedures to ensure that the required forms are completed throughout the year, and that someone other than the preparer will review these forms periodically.
Finding 2024-003
1. FINDING NUMBER: 2024-003 2. THIS FINDING IS: New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-HL 5. CFDA No.: 84.425 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Management is responsible for ensuring that the District complies with all grant requirements. 9. Condition: The District did not maintain employee acknowledgement forms of being paid with federal funds, which is a requirement of the ESSER grants. 10. Questioned Costs: None 11. Context: Proper documentation of personnel expenses charged to ESSER grants was not maintained during the current fiscal year. 12. Effect: The District is not in compliance with the Activities Allowed or Unallowed/Allowable Costs and Cost Principles requirements of ESSER grants. 13. Cause: The District failed to fill out the employee acknowledgement forms for those paid with ESSER funds. 14. Recommendation: The District should ensure that the required forms are completed throughout the year. To ensure accuracy and timeliness, someone other than the preparer should review these forms periodically. 15. Management's response: The District will implement procedures to ensure that the required forms are completed throughout the year, and that someone other than the preparer will review these forms periodically.
Finding 2024-003
1. FINDING NUMBER: 2024-003 2. THIS FINDING IS: New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-HL 5. CFDA No.: 84.425 6. Passed Through: ILLINOIS STATE BOARD OF EDUCATION 7. Federal Agency: U.S DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Management is responsible for ensuring that the District complies with all grant requirements. 9. Condition: The District did not maintain employee acknowledgement forms of being paid with federal funds, which is a requirement of the ESSER grants. 10. Questioned Costs: None 11. Context: Proper documentation of personnel expenses charged to ESSER grants was not maintained during the current fiscal year. 12. Effect: The District is not in compliance with the Activities Allowed or Unallowed/Allowable Costs and Cost Principles requirements of ESSER grants. 13. Cause: The District failed to fill out the employee acknowledgement forms for those paid with ESSER funds. 14. Recommendation: The District should ensure that the required forms are completed throughout the year. To ensure accuracy and timeliness, someone other than the preparer should review these forms periodically. 15. Management's response: The District will implement procedures to ensure that the required forms are completed throughout the year, and that someone other than the preparer will review these forms periodically.