FAC Explorer

Audit 348881

FY End
2024-06-30
Total Expended
$1.11M
Findings
2
Programs
2
Organization: The Center: Resources for Teaching and Learning (IL)
Year: 2024 Accepted: 2025-03-27
Auditor: Porte Brown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
537612 2024-001 Material Weakness - I
1114054 2024-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.002 Adult Education - Basic Grants to States $591,826 - 0
84.173 Special Education_preschool Grants $516,088 Yes 1

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, 2024. 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, 2024 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 2024-001
Condition: There was no documenation to verify that vendors that were used were not disbarred or suspended. Criteria: Recipients and subrecipients of federal funds are restricted from making contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participaing in Federal awards, in accordance with 2 CFR Part 200.14. Internal controls should be in place that provide reasonable assurance 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. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2024-001
Condition: There was no documenation to verify that vendors that were used were not disbarred or suspended. Criteria: Recipients and subrecipients of federal funds are restricted from making contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participaing in Federal awards, in accordance with 2 CFR Part 200.14. Internal controls should be in place that provide reasonable assurance 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. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.