FAC Explorer

Audit 347130

FY End
2022-06-30
Total Expended
$1.25M
Findings
4
Programs
2
Organization: The Center: Resources for Teaching and Learning (IL)
Year: 2022 Accepted: 2025-03-20
Auditor: Porte Brown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
529155 2022-002 Significant Deficiency Yes B
529156 2022-003 Significant Deficiency Yes L
1105597 2022-002 Significant Deficiency Yes B
1105598 2022-003 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.002 Adult Education - Basic Grants to States $812,322 Yes 2
84.173 Special Education_preschool Grants $437,066 - 0

Contacts

Name Title Type
HRF2KN1AWTA3 Bob Gorski Auditee
2243668500 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: N 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, 2022. 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: N 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: N 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: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no loans outstanding at June 30, 2022 related to the federal awards listed.
Title: DONATED PROPERTY AND 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: N 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 2022-002
Condition: Amount of salaries allocated to federal programs are not consistently supported by employee timesheets or other similar documentation. We noted a several paychecks tested were not supported by relevant timesheets or reconciliations. Criteria: Reports reflecting the distribution of activity of each employee must be maintained for all staff members whose compensation is charged, in whole or in part, directly to awards, in accordance with Cost Principles for Non-Profit Organizations (2 CFR Part 230.8). Internal controls should be in place that provide reasonable assurance that salaries for employees charged to federal programs are properly documented and reconciled to ensure that they are accurate, allowable, and properly allocated. Cause: While there are procedures in place that require reconciliation of actual hours expended to the program and related monthly adjustments, the related costs charged to the program were not fully adjusted to the reconciled amounts. Effect: 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 not only ensure that costs are adjusted on a monthly basis prior to the submission of vouchers or funding requests but also perform a true-up calculation prior to the submission of the final voucher of the grant year to ensure no unreconciled variances remain. Views of Responsible Officials and Planned Corrective Actions: The organization conducts a monthly timesheet reconciliation, during which any necessary payroll adjustments are recorded. Upon noting the discrepancies identified by the auditors, the organization enhanced its payroll allocation review process in subsequent years.
Finding 2022-003
Condition: The audit reporting package and data collection form for the year ended June 30, 2022 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 an low-risk auditee for two years. 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 has reviewed its procedures and made appropriate changes. The Organization accepts the recommendation and anticipates that it will be filing timely for its most recently ended year, June 30, 2024.
Finding 2022-002
Condition: Amount of salaries allocated to federal programs are not consistently supported by employee timesheets or other similar documentation. We noted a several paychecks tested were not supported by relevant timesheets or reconciliations. Criteria: Reports reflecting the distribution of activity of each employee must be maintained for all staff members whose compensation is charged, in whole or in part, directly to awards, in accordance with Cost Principles for Non-Profit Organizations (2 CFR Part 230.8). Internal controls should be in place that provide reasonable assurance that salaries for employees charged to federal programs are properly documented and reconciled to ensure that they are accurate, allowable, and properly allocated. Cause: While there are procedures in place that require reconciliation of actual hours expended to the program and related monthly adjustments, the related costs charged to the program were not fully adjusted to the reconciled amounts. Effect: 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 not only ensure that costs are adjusted on a monthly basis prior to the submission of vouchers or funding requests but also perform a true-up calculation prior to the submission of the final voucher of the grant year to ensure no unreconciled variances remain. Views of Responsible Officials and Planned Corrective Actions: The organization conducts a monthly timesheet reconciliation, during which any necessary payroll adjustments are recorded. Upon noting the discrepancies identified by the auditors, the organization enhanced its payroll allocation review process in subsequent years.
Finding 2022-003
Condition: The audit reporting package and data collection form for the year ended June 30, 2022 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 an low-risk auditee for two years. 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 has reviewed its procedures and made appropriate changes. The Organization accepts the recommendation and anticipates that it will be filing timely for its most recently ended year, June 30, 2024.