1. FINDING NUMBER: 2023 - 003
2. THIS FINDING IS: X New
3. Federal Program Name and Year: COVID-19 -ARP- LEA and COOP American Rescue Plan and COVID-19 - ARP -Community Partnership Grant
4. Project No.: 22-4998-CO and 22-4998-CP
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 maintain detailed documentation that reconciles to expenditure amounts charged to grants.
9. Condition: The District submitted grant expenditure reports for reimbursement without having sufficient support for expenditures claimed, resulting in reimbursements greater than allowable costs.
10. Questioned Costs: $547,311
11. Context: The District was unable to provide adequate documentation for expenditure reports. No reconciliation was done between expenditures charged and general ledger expenditure accounts, and in some cases, budgeted amounts were claimed when expenditures did not occur as budgeted.
12. Effect: The District received reimbursements in excess of allowable costs.
13. Cause: Business office management lacked an understanding of grant requirements, and it did not appear there was oversight from a higher level of management.
14. Recommendation: We recommend the District implement a process for proper budgeting, tracking and monitoring of grant expenditures, including multiple layers of review and approval, to ensure only appropriate amounts are budgeted and allowable costs are claimed.
15. Management's response: Management will implement a process to properly budget, track and monitor grant expenditures and also create an improved review and oversight process.
1. FINDING NUMBER: 2023 - 003
2. THIS FINDING IS: X New
3. Federal Program Name and Year: COVID-19 -ARP- LEA and COOP American Rescue Plan and COVID-19 - ARP -Community Partnership Grant
4. Project No.: 22-4998-CO and 22-4998-CP
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 maintain detailed documentation that reconciles to expenditure amounts charged to grants.
9. Condition: The District submitted grant expenditure reports for reimbursement without having sufficient support for expenditures claimed, resulting in reimbursements greater than allowable costs.
10. Questioned Costs: $547,311
11. Context: The District was unable to provide adequate documentation for expenditure reports. No reconciliation was done between expenditures charged and general ledger expenditure accounts, and in some cases, budgeted amounts were claimed when expenditures did not occur as budgeted.
12. Effect: The District received reimbursements in excess of allowable costs.
13. Cause: Business office management lacked an understanding of grant requirements, and it did not appear there was oversight from a higher level of management.
14. Recommendation: We recommend the District implement a process for proper budgeting, tracking and monitoring of grant expenditures, including multiple layers of review and approval, to ensure only appropriate amounts are budgeted and allowable costs are claimed.
15. Management's response: Management will implement a process to properly budget, track and monitor grant expenditures and also create an improved review and oversight process.
1. FINDING NUMBER: 2023 – 004
2. THIS FINDING IS: X
3. Federal Program Name and Year: COVID-19 -ARP- LEA and COOP American Rescue Plan and COVID-19 - ARP - Community Partnership Grant
4. Project No.: 22-4998-CO and 22-4998-CP
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 maintain detailed inventory information for property purchased with federal funds.
9. Condition: The District was unable to provide sufficient support for inventory of equipment purchased with federal funds.
10. Questioned Costs: n/a
11. Context: The District was unable to provide adequate documentation in accordance with board policy and the compliance requirement under the federal program.
12. Effect: The District is not in compliance with the requirement to maintain complete detail inventory listing including identifying the funding source for equipment purchased and other information such as disposal of items and procedures used to ensure safeguarding of the inventory.
13. Cause: There appears to be a lack of coordination between the business office and the technology department to effectively document compliance with the board policy and the grant requirements.
14. Recommendation: We recommend the District implement a interdepartmental process for tracking equipment purchased with grant funds and maintaining required documentation to ensure compliance with board policy and grant requirements.
15. Management's response: Management will implement a process to properly track and monitor equipment expenditures.
1. FINDING NUMBER: 2023 – 004
2. THIS FINDING IS: X
3. Federal Program Name and Year: COVID-19 -ARP- LEA and COOP American Rescue Plan and COVID-19 - ARP - Community Partnership Grant
4. Project No.: 22-4998-CO and 22-4998-CP
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 maintain detailed inventory information for property purchased with federal funds.
9. Condition: The District was unable to provide sufficient support for inventory of equipment purchased with federal funds.
10. Questioned Costs: n/a
11. Context: The District was unable to provide adequate documentation in accordance with board policy and the compliance requirement under the federal program.
12. Effect: The District is not in compliance with the requirement to maintain complete detail inventory listing including identifying the funding source for equipment purchased and other information such as disposal of items and procedures used to ensure safeguarding of the inventory.
13. Cause: There appears to be a lack of coordination between the business office and the technology department to effectively document compliance with the board policy and the grant requirements.
14. Recommendation: We recommend the District implement a interdepartmental process for tracking equipment purchased with grant funds and maintaining required documentation to ensure compliance with board policy and grant requirements.
15. Management's response: Management will implement a process to properly track and monitor equipment expenditures.
1. FINDING NUMBER: 2023 - 005
2. THIS FINDING IS: X New
3. Federal Program Name and Year: COVID-19 -ARP- LEA and COOP American Rescue Plan and COVID-19 - ARP -Community Partnership Grant
4. Project No.: 22-4998-CO and 22-4998-CP
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 maintain detailed documentation showing allocation of personnel costs charged to federally funded programs.
9. Condition: The District did not have sufficient support showing approved allocations for salary and benefits for individuals whose payroll costs were partially claimed under federal grants.
10. Questioned Costs: n/a
11. Context: The District was unable to provide adequate documentation showing an allocation of payroll costs between grant funded programs and non-grant funding.
12. Effect: The District could not provide evidence of having a process place to ensure allocated salary and benefit amounts were properly calculated with no overlap of payroll costs being charged to multiple grants. In addition it was not clear that payroll cost allocations were reviewed by management.
13. Cause: The lack of documented payroll procedures and business office turnover led to business office staff not having a clear understanding of how payroll costs were allocated and whether they were reviewed by management.
14. Recommendation: We recommend the District establish a formal process for documenting allocation of personnel costs, allowing for appropriate reconciliation, review, and monitoring of those allocations.
15. Management's response: Management will implement a process to properly document, review and monitor allocation of personnel costs.
1. FINDING NUMBER: 2023 - 005
2. THIS FINDING IS: X New
3. Federal Program Name and Year: COVID-19 -ARP- LEA and COOP American Rescue Plan and COVID-19 - ARP -Community Partnership Grant
4. Project No.: 22-4998-CO and 22-4998-CP
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 maintain detailed documentation showing allocation of personnel costs charged to federally funded programs.
9. Condition: The District did not have sufficient support showing approved allocations for salary and benefits for individuals whose payroll costs were partially claimed under federal grants.
10. Questioned Costs: n/a
11. Context: The District was unable to provide adequate documentation showing an allocation of payroll costs between grant funded programs and non-grant funding.
12. Effect: The District could not provide evidence of having a process place to ensure allocated salary and benefit amounts were properly calculated with no overlap of payroll costs being charged to multiple grants. In addition it was not clear that payroll cost allocations were reviewed by management.
13. Cause: The lack of documented payroll procedures and business office turnover led to business office staff not having a clear understanding of how payroll costs were allocated and whether they were reviewed by management.
14. Recommendation: We recommend the District establish a formal process for documenting allocation of personnel costs, allowing for appropriate reconciliation, review, and monitoring of those allocations.
15. Management's response: Management will implement a process to properly document, review and monitor allocation of personnel costs.
1. FINDING NUMBER: 2023 - 003
2. THIS FINDING IS: X New
3. Federal Program Name and Year: COVID-19 -ARP- LEA and COOP American Rescue Plan and COVID-19 - ARP -Community Partnership Grant
4. Project No.: 22-4998-CO and 22-4998-CP
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 maintain detailed documentation that reconciles to expenditure amounts charged to grants.
9. Condition: The District submitted grant expenditure reports for reimbursement without having sufficient support for expenditures claimed, resulting in reimbursements greater than allowable costs.
10. Questioned Costs: $547,311
11. Context: The District was unable to provide adequate documentation for expenditure reports. No reconciliation was done between expenditures charged and general ledger expenditure accounts, and in some cases, budgeted amounts were claimed when expenditures did not occur as budgeted.
12. Effect: The District received reimbursements in excess of allowable costs.
13. Cause: Business office management lacked an understanding of grant requirements, and it did not appear there was oversight from a higher level of management.
14. Recommendation: We recommend the District implement a process for proper budgeting, tracking and monitoring of grant expenditures, including multiple layers of review and approval, to ensure only appropriate amounts are budgeted and allowable costs are claimed.
15. Management's response: Management will implement a process to properly budget, track and monitor grant expenditures and also create an improved review and oversight process.
1. FINDING NUMBER: 2023 - 003
2. THIS FINDING IS: X New
3. Federal Program Name and Year: COVID-19 -ARP- LEA and COOP American Rescue Plan and COVID-19 - ARP -Community Partnership Grant
4. Project No.: 22-4998-CO and 22-4998-CP
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 maintain detailed documentation that reconciles to expenditure amounts charged to grants.
9. Condition: The District submitted grant expenditure reports for reimbursement without having sufficient support for expenditures claimed, resulting in reimbursements greater than allowable costs.
10. Questioned Costs: $547,311
11. Context: The District was unable to provide adequate documentation for expenditure reports. No reconciliation was done between expenditures charged and general ledger expenditure accounts, and in some cases, budgeted amounts were claimed when expenditures did not occur as budgeted.
12. Effect: The District received reimbursements in excess of allowable costs.
13. Cause: Business office management lacked an understanding of grant requirements, and it did not appear there was oversight from a higher level of management.
14. Recommendation: We recommend the District implement a process for proper budgeting, tracking and monitoring of grant expenditures, including multiple layers of review and approval, to ensure only appropriate amounts are budgeted and allowable costs are claimed.
15. Management's response: Management will implement a process to properly budget, track and monitor grant expenditures and also create an improved review and oversight process.
1. FINDING NUMBER: 2023 – 004
2. THIS FINDING IS: X
3. Federal Program Name and Year: COVID-19 -ARP- LEA and COOP American Rescue Plan and COVID-19 - ARP - Community Partnership Grant
4. Project No.: 22-4998-CO and 22-4998-CP
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 maintain detailed inventory information for property purchased with federal funds.
9. Condition: The District was unable to provide sufficient support for inventory of equipment purchased with federal funds.
10. Questioned Costs: n/a
11. Context: The District was unable to provide adequate documentation in accordance with board policy and the compliance requirement under the federal program.
12. Effect: The District is not in compliance with the requirement to maintain complete detail inventory listing including identifying the funding source for equipment purchased and other information such as disposal of items and procedures used to ensure safeguarding of the inventory.
13. Cause: There appears to be a lack of coordination between the business office and the technology department to effectively document compliance with the board policy and the grant requirements.
14. Recommendation: We recommend the District implement a interdepartmental process for tracking equipment purchased with grant funds and maintaining required documentation to ensure compliance with board policy and grant requirements.
15. Management's response: Management will implement a process to properly track and monitor equipment expenditures.
1. FINDING NUMBER: 2023 – 004
2. THIS FINDING IS: X
3. Federal Program Name and Year: COVID-19 -ARP- LEA and COOP American Rescue Plan and COVID-19 - ARP - Community Partnership Grant
4. Project No.: 22-4998-CO and 22-4998-CP
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 maintain detailed inventory information for property purchased with federal funds.
9. Condition: The District was unable to provide sufficient support for inventory of equipment purchased with federal funds.
10. Questioned Costs: n/a
11. Context: The District was unable to provide adequate documentation in accordance with board policy and the compliance requirement under the federal program.
12. Effect: The District is not in compliance with the requirement to maintain complete detail inventory listing including identifying the funding source for equipment purchased and other information such as disposal of items and procedures used to ensure safeguarding of the inventory.
13. Cause: There appears to be a lack of coordination between the business office and the technology department to effectively document compliance with the board policy and the grant requirements.
14. Recommendation: We recommend the District implement a interdepartmental process for tracking equipment purchased with grant funds and maintaining required documentation to ensure compliance with board policy and grant requirements.
15. Management's response: Management will implement a process to properly track and monitor equipment expenditures.
1. FINDING NUMBER: 2023 - 005
2. THIS FINDING IS: X New
3. Federal Program Name and Year: COVID-19 -ARP- LEA and COOP American Rescue Plan and COVID-19 - ARP -Community Partnership Grant
4. Project No.: 22-4998-CO and 22-4998-CP
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 maintain detailed documentation showing allocation of personnel costs charged to federally funded programs.
9. Condition: The District did not have sufficient support showing approved allocations for salary and benefits for individuals whose payroll costs were partially claimed under federal grants.
10. Questioned Costs: n/a
11. Context: The District was unable to provide adequate documentation showing an allocation of payroll costs between grant funded programs and non-grant funding.
12. Effect: The District could not provide evidence of having a process place to ensure allocated salary and benefit amounts were properly calculated with no overlap of payroll costs being charged to multiple grants. In addition it was not clear that payroll cost allocations were reviewed by management.
13. Cause: The lack of documented payroll procedures and business office turnover led to business office staff not having a clear understanding of how payroll costs were allocated and whether they were reviewed by management.
14. Recommendation: We recommend the District establish a formal process for documenting allocation of personnel costs, allowing for appropriate reconciliation, review, and monitoring of those allocations.
15. Management's response: Management will implement a process to properly document, review and monitor allocation of personnel costs.
1. FINDING NUMBER: 2023 - 005
2. THIS FINDING IS: X New
3. Federal Program Name and Year: COVID-19 -ARP- LEA and COOP American Rescue Plan and COVID-19 - ARP -Community Partnership Grant
4. Project No.: 22-4998-CO and 22-4998-CP
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 maintain detailed documentation showing allocation of personnel costs charged to federally funded programs.
9. Condition: The District did not have sufficient support showing approved allocations for salary and benefits for individuals whose payroll costs were partially claimed under federal grants.
10. Questioned Costs: n/a
11. Context: The District was unable to provide adequate documentation showing an allocation of payroll costs between grant funded programs and non-grant funding.
12. Effect: The District could not provide evidence of having a process place to ensure allocated salary and benefit amounts were properly calculated with no overlap of payroll costs being charged to multiple grants. In addition it was not clear that payroll cost allocations were reviewed by management.
13. Cause: The lack of documented payroll procedures and business office turnover led to business office staff not having a clear understanding of how payroll costs were allocated and whether they were reviewed by management.
14. Recommendation: We recommend the District establish a formal process for documenting allocation of personnel costs, allowing for appropriate reconciliation, review, and monitoring of those allocations.
15. Management's response: Management will implement a process to properly document, review and monitor allocation of personnel costs.