1. FINDING NUMBER: 2024 - 001S
2. THIS FINDING IS: Repeat from Prior Year Year originally reported? 2022
3. Federal Program Name and Year: NATIONAL SCHOOL LUNCH PROGRAM; SCHOOL BREAKFAST PROGRAM
4. Project No.: 23-4210-00, 23-4210-BT, 24-4210-00, 23-4220-00, 24-4220-00
5. CFDA No.: 10.555, 10.553
6. Passed Through: Illinois State Board of Education
7. Federal Agency: U.S. Department of Agriculture
8. Criteria or specific requirement (including statutory, regulatory, or other citation): A complete and accurate Confirmation Review and Verification Tracking Form must be prepared each year.
9. Condition: The Confirmation Review and Verification Tracking Form was filled out incorrectly and was incomplete.
10. Questioned Costs: None
11. Context: The “Confirmation Review” section should be filled out prior to sending verification letters, but the District entered the results of the verification testing into this section. Additionally, the “Initial determination was:” and “Verification resulted in:” boxes were left blank on 3 of the 4 forms.
12. Effect: The verification process did not meet the compliance requirements for special tests and provisions.
13. Cause: The District failed to follow the instructions on how to complete the form.
14. Recommendation: We recommend that the District follows the instructions provided in filling out the forms.
15. Management's Response: Management will implement procedures to ensure that the review and verification process is done correctly
1. FINDING NUMBER: 2024 - 001S
2. THIS FINDING IS: Repeat from Prior Year Year originally reported? 2022
3. Federal Program Name and Year: NATIONAL SCHOOL LUNCH PROGRAM; SCHOOL BREAKFAST PROGRAM
4. Project No.: 23-4210-00, 23-4210-BT, 24-4210-00, 23-4220-00, 24-4220-00
5. CFDA No.: 10.555, 10.553
6. Passed Through: Illinois State Board of Education
7. Federal Agency: U.S. Department of Agriculture
8. Criteria or specific requirement (including statutory, regulatory, or other citation): A complete and accurate Confirmation Review and Verification Tracking Form must be prepared each year.
9. Condition: The Confirmation Review and Verification Tracking Form was filled out incorrectly and was incomplete.
10. Questioned Costs: None
11. Context: The “Confirmation Review” section should be filled out prior to sending verification letters, but the District entered the results of the verification testing into this section. Additionally, the “Initial determination was:” and “Verification resulted in:” boxes were left blank on 3 of the 4 forms.
12. Effect: The verification process did not meet the compliance requirements for special tests and provisions.
13. Cause: The District failed to follow the instructions on how to complete the form.
14. Recommendation: We recommend that the District follows the instructions provided in filling out the forms.
15. Management's Response: Management will implement procedures to ensure that the review and verification process is done correctly
1. FINDING NUMBER: 2024 - 001S
2. THIS FINDING IS: Repeat from Prior Year Year originally reported? 2022
3. Federal Program Name and Year: NATIONAL SCHOOL LUNCH PROGRAM; SCHOOL BREAKFAST PROGRAM
4. Project No.: 23-4210-00, 23-4210-BT, 24-4210-00, 23-4220-00, 24-4220-00
5. CFDA No.: 10.555, 10.553
6. Passed Through: Illinois State Board of Education
7. Federal Agency: U.S. Department of Agriculture
8. Criteria or specific requirement (including statutory, regulatory, or other citation): A complete and accurate Confirmation Review and Verification Tracking Form must be prepared each year.
9. Condition: The Confirmation Review and Verification Tracking Form was filled out incorrectly and was incomplete.
10. Questioned Costs: None
11. Context: The “Confirmation Review” section should be filled out prior to sending verification letters, but the District entered the results of the verification testing into this section. Additionally, the “Initial determination was:” and “Verification resulted in:” boxes were left blank on 3 of the 4 forms.
12. Effect: The verification process did not meet the compliance requirements for special tests and provisions.
13. Cause: The District failed to follow the instructions on how to complete the form.
14. Recommendation: We recommend that the District follows the instructions provided in filling out the forms.
15. Management's Response: Management will implement procedures to ensure that the review and verification process is done correctly
1.FINDING NUMBER: 2024 - 004S
2.THIS FINDING IS: x New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 5. CFDA No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3
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 incurred for purposes of the grant.
9. Condition: Some of the expenditures submitted for reimbursement were incorrect due to the District using purchase orders to prepare the expenditure reports, not amounts invoiced and paid, as well as reports not being reviewed properly.
10. Questioned Costs: $21,232.50
11. Context: During the audit it was noted that quarterly expenditure reports are not reviewed properly before being submitted for reimbursement. We noted that expenditure reports are prepared based on purchase orders, not actual invoices. This resulted in some purchase orders being claimed multiple times, amounts being claimed for expenditures that were not paid yet, or amounts invoiced/paid being less than the amounts claimed based on the purchase orders.
12. Effect: Grant expenditures submitted for reimbursement were materially misstated.
13. Cause: Quarterly expenditures are not reviewed properly before being submitted for reimbursement.
14. Recommendation: The District should prepare claims based on actual amounts invoiced and paid, and not use purchase orders in the preparation of expenditure reports. Reports should be reviewed carefully before being submitted.
15. Management's response: Management plans to implement procedures to ensure that expenditure reports are prepared based on invoices paid and there is careful review of reports.
FINDING NUMBER: 2024 - 005S
2. THIS FINDING IS: x New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3
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 is required to check the SAM website for vendors suspended or debarred for purchases over $25,000.
9. Condition: No one is checking the SAM website for vendors suspended or debarred.
10. Questioned Costs: None
11. Context: The District should check the SAM website for any purchases over $25,000, however, the person in charge of the search related to ESSER grants in particular was not performing the search.
12. Effect: Grant funds could be paid out to vendors that have been suspended or debarred, which would constitute non-allowable costs.
13. Cause: The search for suspended or debarred vendors was not performed as required when spending federal funds.
14. Recommendation: We recommend that the District implements procedures to ensure that this is done going forward.
15. Management's response: Management plans to implement procedures to ensure that the person in charge of checking the status of vendors actually does this going forward.
FINDING NUMBER: 2024 - 006S
2. THIS FINDING IS: x New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3
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 functions, based on approved budget.
9. Condition: Expenditures submitted for reimbursement did not match the functions in the approved budget.
10. Questioned Costs: None
11. Context: Expenditures reports are not being reviewed in comparison to the approved budgets.
12. Effect: Grant funds are not spent as previously approved.
13. Cause: The District's review of expenditure reports did not prevent this issue.
14. Recommendation: We recommend that the District reviews and amends the budget as necessary to align actual with budgeted expenditures
15. Management's response: Management plans to implement procedures to ensure review of actual to budgeted expenditures.
1.FINDING NUMBER: 2024 - 004S
2.THIS FINDING IS: x New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 5. CFDA No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3
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 incurred for purposes of the grant.
9. Condition: Some of the expenditures submitted for reimbursement were incorrect due to the District using purchase orders to prepare the expenditure reports, not amounts invoiced and paid, as well as reports not being reviewed properly.
10. Questioned Costs: $21,232.50
11. Context: During the audit it was noted that quarterly expenditure reports are not reviewed properly before being submitted for reimbursement. We noted that expenditure reports are prepared based on purchase orders, not actual invoices. This resulted in some purchase orders being claimed multiple times, amounts being claimed for expenditures that were not paid yet, or amounts invoiced/paid being less than the amounts claimed based on the purchase orders.
12. Effect: Grant expenditures submitted for reimbursement were materially misstated.
13. Cause: Quarterly expenditures are not reviewed properly before being submitted for reimbursement.
14. Recommendation: The District should prepare claims based on actual amounts invoiced and paid, and not use purchase orders in the preparation of expenditure reports. Reports should be reviewed carefully before being submitted.
15. Management's response: Management plans to implement procedures to ensure that expenditure reports are prepared based on invoices paid and there is careful review of reports.
FINDING NUMBER: 2024 - 005S
2. THIS FINDING IS: x New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3
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 is required to check the SAM website for vendors suspended or debarred for purchases over $25,000.
9. Condition: No one is checking the SAM website for vendors suspended or debarred.
10. Questioned Costs: None
11. Context: The District should check the SAM website for any purchases over $25,000, however, the person in charge of the search related to ESSER grants in particular was not performing the search.
12. Effect: Grant funds could be paid out to vendors that have been suspended or debarred, which would constitute non-allowable costs.
13. Cause: The search for suspended or debarred vendors was not performed as required when spending federal funds.
14. Recommendation: We recommend that the District implements procedures to ensure that this is done going forward.
15. Management's response: Management plans to implement procedures to ensure that the person in charge of checking the status of vendors actually does this going forward.
FINDING NUMBER: 2024 - 006S
2. THIS FINDING IS: x New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3
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 functions, based on approved budget.
9. Condition: Expenditures submitted for reimbursement did not match the functions in the approved budget.
10. Questioned Costs: None
11. Context: Expenditures reports are not being reviewed in comparison to the approved budgets.
12. Effect: Grant funds are not spent as previously approved.
13. Cause: The District's review of expenditure reports did not prevent this issue.
14. Recommendation: We recommend that the District reviews and amends the budget as necessary to align actual with budgeted expenditures
15. Management's response: Management plans to implement procedures to ensure review of actual to budgeted expenditures.
1.FINDING NUMBER: 2024 - 004S
2.THIS FINDING IS: x New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 5. CFDA No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3
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 incurred for purposes of the grant.
9. Condition: Some of the expenditures submitted for reimbursement were incorrect due to the District using purchase orders to prepare the expenditure reports, not amounts invoiced and paid, as well as reports not being reviewed properly.
10. Questioned Costs: $21,232.50
11. Context: During the audit it was noted that quarterly expenditure reports are not reviewed properly before being submitted for reimbursement. We noted that expenditure reports are prepared based on purchase orders, not actual invoices. This resulted in some purchase orders being claimed multiple times, amounts being claimed for expenditures that were not paid yet, or amounts invoiced/paid being less than the amounts claimed based on the purchase orders.
12. Effect: Grant expenditures submitted for reimbursement were materially misstated.
13. Cause: Quarterly expenditures are not reviewed properly before being submitted for reimbursement.
14. Recommendation: The District should prepare claims based on actual amounts invoiced and paid, and not use purchase orders in the preparation of expenditure reports. Reports should be reviewed carefully before being submitted.
15. Management's response: Management plans to implement procedures to ensure that expenditure reports are prepared based on invoices paid and there is careful review of reports.
FINDING NUMBER: 2024 - 005S
2. THIS FINDING IS: x New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3
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 is required to check the SAM website for vendors suspended or debarred for purchases over $25,000.
9. Condition: No one is checking the SAM website for vendors suspended or debarred.
10. Questioned Costs: None
11. Context: The District should check the SAM website for any purchases over $25,000, however, the person in charge of the search related to ESSER grants in particular was not performing the search.
12. Effect: Grant funds could be paid out to vendors that have been suspended or debarred, which would constitute non-allowable costs.
13. Cause: The search for suspended or debarred vendors was not performed as required when spending federal funds.
14. Recommendation: We recommend that the District implements procedures to ensure that this is done going forward.
15. Management's response: Management plans to implement procedures to ensure that the person in charge of checking the status of vendors actually does this going forward.
FINDING NUMBER: 2024 - 006S
2. THIS FINDING IS: x New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3
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 functions, based on approved budget.
9. Condition: Expenditures submitted for reimbursement did not match the functions in the approved budget.
10. Questioned Costs: None
11. Context: Expenditures reports are not being reviewed in comparison to the approved budgets.
12. Effect: Grant funds are not spent as previously approved.
13. Cause: The District's review of expenditure reports did not prevent this issue.
14. Recommendation: We recommend that the District reviews and amends the budget as necessary to align actual with budgeted expenditures
15. Management's response: Management plans to implement procedures to ensure review of actual to budgeted expenditures.
1. FINDING NUMBER: 2024 - 001S
2. THIS FINDING IS: Repeat from Prior Year Year originally reported? 2022
3. Federal Program Name and Year: NATIONAL SCHOOL LUNCH PROGRAM; SCHOOL BREAKFAST PROGRAM
4. Project No.: 23-4210-00, 23-4210-BT, 24-4210-00, 23-4220-00, 24-4220-00
5. CFDA No.: 10.555, 10.553
6. Passed Through: Illinois State Board of Education
7. Federal Agency: U.S. Department of Agriculture
8. Criteria or specific requirement (including statutory, regulatory, or other citation): A complete and accurate Confirmation Review and Verification Tracking Form must be prepared each year.
9. Condition: The Confirmation Review and Verification Tracking Form was filled out incorrectly and was incomplete.
10. Questioned Costs: None
11. Context: The “Confirmation Review” section should be filled out prior to sending verification letters, but the District entered the results of the verification testing into this section. Additionally, the “Initial determination was:” and “Verification resulted in:” boxes were left blank on 3 of the 4 forms.
12. Effect: The verification process did not meet the compliance requirements for special tests and provisions.
13. Cause: The District failed to follow the instructions on how to complete the form.
14. Recommendation: We recommend that the District follows the instructions provided in filling out the forms.
15. Management's Response: Management will implement procedures to ensure that the review and verification process is done correctly
1. FINDING NUMBER: 2024 - 001S
2. THIS FINDING IS: Repeat from Prior Year Year originally reported? 2022
3. Federal Program Name and Year: NATIONAL SCHOOL LUNCH PROGRAM; SCHOOL BREAKFAST PROGRAM
4. Project No.: 23-4210-00, 23-4210-BT, 24-4210-00, 23-4220-00, 24-4220-00
5. CFDA No.: 10.555, 10.553
6. Passed Through: Illinois State Board of Education
7. Federal Agency: U.S. Department of Agriculture
8. Criteria or specific requirement (including statutory, regulatory, or other citation): A complete and accurate Confirmation Review and Verification Tracking Form must be prepared each year.
9. Condition: The Confirmation Review and Verification Tracking Form was filled out incorrectly and was incomplete.
10. Questioned Costs: None
11. Context: The “Confirmation Review” section should be filled out prior to sending verification letters, but the District entered the results of the verification testing into this section. Additionally, the “Initial determination was:” and “Verification resulted in:” boxes were left blank on 3 of the 4 forms.
12. Effect: The verification process did not meet the compliance requirements for special tests and provisions.
13. Cause: The District failed to follow the instructions on how to complete the form.
14. Recommendation: We recommend that the District follows the instructions provided in filling out the forms.
15. Management's Response: Management will implement procedures to ensure that the review and verification process is done correctly
1. FINDING NUMBER: 2024 - 001S
2. THIS FINDING IS: Repeat from Prior Year Year originally reported? 2022
3. Federal Program Name and Year: NATIONAL SCHOOL LUNCH PROGRAM; SCHOOL BREAKFAST PROGRAM
4. Project No.: 23-4210-00, 23-4210-BT, 24-4210-00, 23-4220-00, 24-4220-00
5. CFDA No.: 10.555, 10.553
6. Passed Through: Illinois State Board of Education
7. Federal Agency: U.S. Department of Agriculture
8. Criteria or specific requirement (including statutory, regulatory, or other citation): A complete and accurate Confirmation Review and Verification Tracking Form must be prepared each year.
9. Condition: The Confirmation Review and Verification Tracking Form was filled out incorrectly and was incomplete.
10. Questioned Costs: None
11. Context: The “Confirmation Review” section should be filled out prior to sending verification letters, but the District entered the results of the verification testing into this section. Additionally, the “Initial determination was:” and “Verification resulted in:” boxes were left blank on 3 of the 4 forms.
12. Effect: The verification process did not meet the compliance requirements for special tests and provisions.
13. Cause: The District failed to follow the instructions on how to complete the form.
14. Recommendation: We recommend that the District follows the instructions provided in filling out the forms.
15. Management's Response: Management will implement procedures to ensure that the review and verification process is done correctly
1.FINDING NUMBER: 2024 - 004S
2.THIS FINDING IS: x New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 5. CFDA No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3
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 incurred for purposes of the grant.
9. Condition: Some of the expenditures submitted for reimbursement were incorrect due to the District using purchase orders to prepare the expenditure reports, not amounts invoiced and paid, as well as reports not being reviewed properly.
10. Questioned Costs: $21,232.50
11. Context: During the audit it was noted that quarterly expenditure reports are not reviewed properly before being submitted for reimbursement. We noted that expenditure reports are prepared based on purchase orders, not actual invoices. This resulted in some purchase orders being claimed multiple times, amounts being claimed for expenditures that were not paid yet, or amounts invoiced/paid being less than the amounts claimed based on the purchase orders.
12. Effect: Grant expenditures submitted for reimbursement were materially misstated.
13. Cause: Quarterly expenditures are not reviewed properly before being submitted for reimbursement.
14. Recommendation: The District should prepare claims based on actual amounts invoiced and paid, and not use purchase orders in the preparation of expenditure reports. Reports should be reviewed carefully before being submitted.
15. Management's response: Management plans to implement procedures to ensure that expenditure reports are prepared based on invoices paid and there is careful review of reports.
FINDING NUMBER: 2024 - 005S
2. THIS FINDING IS: x New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3
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 is required to check the SAM website for vendors suspended or debarred for purchases over $25,000.
9. Condition: No one is checking the SAM website for vendors suspended or debarred.
10. Questioned Costs: None
11. Context: The District should check the SAM website for any purchases over $25,000, however, the person in charge of the search related to ESSER grants in particular was not performing the search.
12. Effect: Grant funds could be paid out to vendors that have been suspended or debarred, which would constitute non-allowable costs.
13. Cause: The search for suspended or debarred vendors was not performed as required when spending federal funds.
14. Recommendation: We recommend that the District implements procedures to ensure that this is done going forward.
15. Management's response: Management plans to implement procedures to ensure that the person in charge of checking the status of vendors actually does this going forward.
FINDING NUMBER: 2024 - 006S
2. THIS FINDING IS: x New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3
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 functions, based on approved budget.
9. Condition: Expenditures submitted for reimbursement did not match the functions in the approved budget.
10. Questioned Costs: None
11. Context: Expenditures reports are not being reviewed in comparison to the approved budgets.
12. Effect: Grant funds are not spent as previously approved.
13. Cause: The District's review of expenditure reports did not prevent this issue.
14. Recommendation: We recommend that the District reviews and amends the budget as necessary to align actual with budgeted expenditures
15. Management's response: Management plans to implement procedures to ensure review of actual to budgeted expenditures.
1.FINDING NUMBER: 2024 - 004S
2.THIS FINDING IS: x New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 5. CFDA No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3
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 incurred for purposes of the grant.
9. Condition: Some of the expenditures submitted for reimbursement were incorrect due to the District using purchase orders to prepare the expenditure reports, not amounts invoiced and paid, as well as reports not being reviewed properly.
10. Questioned Costs: $21,232.50
11. Context: During the audit it was noted that quarterly expenditure reports are not reviewed properly before being submitted for reimbursement. We noted that expenditure reports are prepared based on purchase orders, not actual invoices. This resulted in some purchase orders being claimed multiple times, amounts being claimed for expenditures that were not paid yet, or amounts invoiced/paid being less than the amounts claimed based on the purchase orders.
12. Effect: Grant expenditures submitted for reimbursement were materially misstated.
13. Cause: Quarterly expenditures are not reviewed properly before being submitted for reimbursement.
14. Recommendation: The District should prepare claims based on actual amounts invoiced and paid, and not use purchase orders in the preparation of expenditure reports. Reports should be reviewed carefully before being submitted.
15. Management's response: Management plans to implement procedures to ensure that expenditure reports are prepared based on invoices paid and there is careful review of reports.
FINDING NUMBER: 2024 - 005S
2. THIS FINDING IS: x New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3
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 is required to check the SAM website for vendors suspended or debarred for purchases over $25,000.
9. Condition: No one is checking the SAM website for vendors suspended or debarred.
10. Questioned Costs: None
11. Context: The District should check the SAM website for any purchases over $25,000, however, the person in charge of the search related to ESSER grants in particular was not performing the search.
12. Effect: Grant funds could be paid out to vendors that have been suspended or debarred, which would constitute non-allowable costs.
13. Cause: The search for suspended or debarred vendors was not performed as required when spending federal funds.
14. Recommendation: We recommend that the District implements procedures to ensure that this is done going forward.
15. Management's response: Management plans to implement procedures to ensure that the person in charge of checking the status of vendors actually does this going forward.
FINDING NUMBER: 2024 - 006S
2. THIS FINDING IS: x New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3
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 functions, based on approved budget.
9. Condition: Expenditures submitted for reimbursement did not match the functions in the approved budget.
10. Questioned Costs: None
11. Context: Expenditures reports are not being reviewed in comparison to the approved budgets.
12. Effect: Grant funds are not spent as previously approved.
13. Cause: The District's review of expenditure reports did not prevent this issue.
14. Recommendation: We recommend that the District reviews and amends the budget as necessary to align actual with budgeted expenditures
15. Management's response: Management plans to implement procedures to ensure review of actual to budgeted expenditures.
1.FINDING NUMBER: 2024 - 004S
2.THIS FINDING IS: x New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 5. CFDA No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3
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 incurred for purposes of the grant.
9. Condition: Some of the expenditures submitted for reimbursement were incorrect due to the District using purchase orders to prepare the expenditure reports, not amounts invoiced and paid, as well as reports not being reviewed properly.
10. Questioned Costs: $21,232.50
11. Context: During the audit it was noted that quarterly expenditure reports are not reviewed properly before being submitted for reimbursement. We noted that expenditure reports are prepared based on purchase orders, not actual invoices. This resulted in some purchase orders being claimed multiple times, amounts being claimed for expenditures that were not paid yet, or amounts invoiced/paid being less than the amounts claimed based on the purchase orders.
12. Effect: Grant expenditures submitted for reimbursement were materially misstated.
13. Cause: Quarterly expenditures are not reviewed properly before being submitted for reimbursement.
14. Recommendation: The District should prepare claims based on actual amounts invoiced and paid, and not use purchase orders in the preparation of expenditure reports. Reports should be reviewed carefully before being submitted.
15. Management's response: Management plans to implement procedures to ensure that expenditure reports are prepared based on invoices paid and there is careful review of reports.
FINDING NUMBER: 2024 - 005S
2. THIS FINDING IS: x New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3
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 is required to check the SAM website for vendors suspended or debarred for purchases over $25,000.
9. Condition: No one is checking the SAM website for vendors suspended or debarred.
10. Questioned Costs: None
11. Context: The District should check the SAM website for any purchases over $25,000, however, the person in charge of the search related to ESSER grants in particular was not performing the search.
12. Effect: Grant funds could be paid out to vendors that have been suspended or debarred, which would constitute non-allowable costs.
13. Cause: The search for suspended or debarred vendors was not performed as required when spending federal funds.
14. Recommendation: We recommend that the District implements procedures to ensure that this is done going forward.
15. Management's response: Management plans to implement procedures to ensure that the person in charge of checking the status of vendors actually does this going forward.
FINDING NUMBER: 2024 - 006S
2. THIS FINDING IS: x New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 23-4998-D3, 25-4998-EB, 24-4998-E2, 24-4998-E3
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 functions, based on approved budget.
9. Condition: Expenditures submitted for reimbursement did not match the functions in the approved budget.
10. Questioned Costs: None
11. Context: Expenditures reports are not being reviewed in comparison to the approved budgets.
12. Effect: Grant funds are not spent as previously approved.
13. Cause: The District's review of expenditure reports did not prevent this issue.
14. Recommendation: We recommend that the District reviews and amends the budget as necessary to align actual with budgeted expenditures
15. Management's response: Management plans to implement procedures to ensure review of actual to budgeted expenditures.