Child Nutrition Cluster - 2022, Passed through the Illinois State Board of Education. Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors that they did not check for suspension and debarment or have signed certifications. Questioned Costs: None. Context: Total payments to the vendors were $492,125 and $125,861. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Child Nutrition Cluster - 2022, Passed through the Illinois State Board of Education. Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors that they did not check for suspension and debarment or have signed certifications. Questioned Costs: None. Context: Total payments to the vendors were $492,125 and $125,861. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Child Nutrition Cluster - 2022, Passed through the Illinois State Board of Education. Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors that they did not check for suspension and debarment or have signed certifications. Questioned Costs: None. Context: Total payments to the vendors were $492,125 and $125,861. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Child Nutrition Cluster - 2022, Passed through the Illinois State Board of Education. Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors that they did not check for suspension and debarment or have signed certifications. Questioned Costs: None. Context: Total payments to the vendors were $492,125 and $125,861. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Child Nutrition Cluster - 2022, Passed through the Illinois State Board of Education. Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors that they did not check for suspension and debarment or have signed certifications. Questioned Costs: None. Context: Total payments to the vendors were $492,125 and $125,861. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Child Nutrition Cluster - 2022, Passed through the Illinois State Board of Education. Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors that they did not check for suspension and debarment or have signed certifications. Questioned Costs: None. Context: Total payments to the vendors were $492,125 and $125,861. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Child Nutrition Cluster - 2022, Passed through the Illinois State Board of Education. Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors that they did not check for suspension and debarment or have signed certifications. Questioned Costs: None. Context: Total payments to the vendors were $492,125 and $125,861. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
ARP - LEA and COOP American Rescue Plan (ESSER III) 84.425, Illinois State Board of Education. Criteria: Grant expenditure reports submitted to the Illinois State Board of Education should accurately report all expenditures incurred. Condition: The District over reported expenditures for the fiscal year 2022 expenditure reports. In addition, expenditures on the reports should be reported by the same function and object codes as reported in the general ledger. Questioned Costs: None. Context: Total expenditures claimed for the grant were $2,048,902, while actual expenditures incurred were $1,645,435. Effect: Expenditures were not reported in the correct accounting period for these grants. Cause: There was a lack of oversight of the preparation of the quarterly expenditure reports. The reports used to prepare the grant reports were generated with incorrect dates resulting in the timing of the reported amounts. Recommendation: We recommend that a supervisor review the quarterly expenditure reports and supporting documentation to ensure all costs are reported timely and accurately. Management's Response: We will ensure that more time is dedicated to this procedure and more accuracy is implemented with an additional administrative review.
ARP - LEA and COOP American Rescue Plan (ESSER III) 84.425, Illinois State Board of Education. Criteria: Grant expenditure reports submitted to the Illinois State Board of Education should accurately report all expenditures incurred. Condition: The District over reported expenditures for the fiscal year 2022 expenditure reports. In addition, expenditures on the reports should be reported by the same function and object codes as reported in the general ledger. Questioned Costs: None. Context: Total expenditures claimed for the grant were $2,048,902, while actual expenditures incurred were $1,645,435. Effect: Expenditures were not reported in the correct accounting period for these grants. Cause: There was a lack of oversight of the preparation of the quarterly expenditure reports. The reports used to prepare the grant reports were generated with incorrect dates resulting in the timing of the reported amounts. Recommendation: We recommend that a supervisor review the quarterly expenditure reports and supporting documentation to ensure all costs are reported timely and accurately. Management's Response: We will ensure that more time is dedicated to this procedure and more accuracy is implemented with an additional administrative review.
ARP - LEA and COOP American Rescue Plan (ESSER III) 84.425, Illinois State Board of Education. Criteria: Grant expenditure reports submitted to the Illinois State Board of Education should accurately report all expenditures incurred. Condition: The District over reported expenditures for the fiscal year 2022 expenditure reports. In addition, expenditures on the reports should be reported by the same function and object codes as reported in the general ledger. Questioned Costs: None. Context: Total expenditures claimed for the grant were $2,048,902, while actual expenditures incurred were $1,645,435. Effect: Expenditures were not reported in the correct accounting period for these grants. Cause: There was a lack of oversight of the preparation of the quarterly expenditure reports. The reports used to prepare the grant reports were generated with incorrect dates resulting in the timing of the reported amounts. Recommendation: We recommend that a supervisor review the quarterly expenditure reports and supporting documentation to ensure all costs are reported timely and accurately. Management's Response: We will ensure that more time is dedicated to this procedure and more accuracy is implemented with an additional administrative review.
ARP - LEA and COOP American Rescue Plan (ESSER III) 84.425, Illinois State Board of Education. Criteria: Grant expenditure reports submitted to the Illinois State Board of Education should accurately report all expenditures incurred. Condition: The District over reported expenditures for the fiscal year 2022 expenditure reports. In addition, expenditures on the reports should be reported by the same function and object codes as reported in the general ledger. Questioned Costs: None. Context: Total expenditures claimed for the grant were $2,048,902, while actual expenditures incurred were $1,645,435. Effect: Expenditures were not reported in the correct accounting period for these grants. Cause: There was a lack of oversight of the preparation of the quarterly expenditure reports. The reports used to prepare the grant reports were generated with incorrect dates resulting in the timing of the reported amounts. Recommendation: We recommend that a supervisor review the quarterly expenditure reports and supporting documentation to ensure all costs are reported timely and accurately. Management's Response: We will ensure that more time is dedicated to this procedure and more accuracy is implemented with an additional administrative review.
ARP - LEA and COOP American Rescue Plan (ESSER III) 84.425, Illinois State Board of Education. Criteria: Grant expenditure reports submitted to the Illinois State Board of Education should accurately report all expenditures incurred. Condition: The District over reported expenditures for the fiscal year 2022 expenditure reports. In addition, expenditures on the reports should be reported by the same function and object codes as reported in the general ledger. Questioned Costs: None. Context: Total expenditures claimed for the grant were $2,048,902, while actual expenditures incurred were $1,645,435. Effect: Expenditures were not reported in the correct accounting period for these grants. Cause: There was a lack of oversight of the preparation of the quarterly expenditure reports. The reports used to prepare the grant reports were generated with incorrect dates resulting in the timing of the reported amounts. Recommendation: We recommend that a supervisor review the quarterly expenditure reports and supporting documentation to ensure all costs are reported timely and accurately. Management's Response: We will ensure that more time is dedicated to this procedure and more accuracy is implemented with an additional administrative review.
Child Nutrition Cluster - 2022, Passed through the Illinois State Board of Education. Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors that they did not check for suspension and debarment or have signed certifications. Questioned Costs: None. Context: Total payments to the vendors were $492,125 and $125,861. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Child Nutrition Cluster - 2022, Passed through the Illinois State Board of Education. Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors that they did not check for suspension and debarment or have signed certifications. Questioned Costs: None. Context: Total payments to the vendors were $492,125 and $125,861. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Child Nutrition Cluster - 2022, Passed through the Illinois State Board of Education. Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors that they did not check for suspension and debarment or have signed certifications. Questioned Costs: None. Context: Total payments to the vendors were $492,125 and $125,861. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Child Nutrition Cluster - 2022, Passed through the Illinois State Board of Education. Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors that they did not check for suspension and debarment or have signed certifications. Questioned Costs: None. Context: Total payments to the vendors were $492,125 and $125,861. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Child Nutrition Cluster - 2022, Passed through the Illinois State Board of Education. Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors that they did not check for suspension and debarment or have signed certifications. Questioned Costs: None. Context: Total payments to the vendors were $492,125 and $125,861. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Child Nutrition Cluster - 2022, Passed through the Illinois State Board of Education. Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors that they did not check for suspension and debarment or have signed certifications. Questioned Costs: None. Context: Total payments to the vendors were $492,125 and $125,861. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Child Nutrition Cluster - 2022, Passed through the Illinois State Board of Education. Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors that they did not check for suspension and debarment or have signed certifications. Questioned Costs: None. Context: Total payments to the vendors were $492,125 and $125,861. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
ARP - LEA and COOP American Rescue Plan (ESSER III) 84.425, Illinois State Board of Education. Criteria: Grant expenditure reports submitted to the Illinois State Board of Education should accurately report all expenditures incurred. Condition: The District over reported expenditures for the fiscal year 2022 expenditure reports. In addition, expenditures on the reports should be reported by the same function and object codes as reported in the general ledger. Questioned Costs: None. Context: Total expenditures claimed for the grant were $2,048,902, while actual expenditures incurred were $1,645,435. Effect: Expenditures were not reported in the correct accounting period for these grants. Cause: There was a lack of oversight of the preparation of the quarterly expenditure reports. The reports used to prepare the grant reports were generated with incorrect dates resulting in the timing of the reported amounts. Recommendation: We recommend that a supervisor review the quarterly expenditure reports and supporting documentation to ensure all costs are reported timely and accurately. Management's Response: We will ensure that more time is dedicated to this procedure and more accuracy is implemented with an additional administrative review.
ARP - LEA and COOP American Rescue Plan (ESSER III) 84.425, Illinois State Board of Education. Criteria: Grant expenditure reports submitted to the Illinois State Board of Education should accurately report all expenditures incurred. Condition: The District over reported expenditures for the fiscal year 2022 expenditure reports. In addition, expenditures on the reports should be reported by the same function and object codes as reported in the general ledger. Questioned Costs: None. Context: Total expenditures claimed for the grant were $2,048,902, while actual expenditures incurred were $1,645,435. Effect: Expenditures were not reported in the correct accounting period for these grants. Cause: There was a lack of oversight of the preparation of the quarterly expenditure reports. The reports used to prepare the grant reports were generated with incorrect dates resulting in the timing of the reported amounts. Recommendation: We recommend that a supervisor review the quarterly expenditure reports and supporting documentation to ensure all costs are reported timely and accurately. Management's Response: We will ensure that more time is dedicated to this procedure and more accuracy is implemented with an additional administrative review.
ARP - LEA and COOP American Rescue Plan (ESSER III) 84.425, Illinois State Board of Education. Criteria: Grant expenditure reports submitted to the Illinois State Board of Education should accurately report all expenditures incurred. Condition: The District over reported expenditures for the fiscal year 2022 expenditure reports. In addition, expenditures on the reports should be reported by the same function and object codes as reported in the general ledger. Questioned Costs: None. Context: Total expenditures claimed for the grant were $2,048,902, while actual expenditures incurred were $1,645,435. Effect: Expenditures were not reported in the correct accounting period for these grants. Cause: There was a lack of oversight of the preparation of the quarterly expenditure reports. The reports used to prepare the grant reports were generated with incorrect dates resulting in the timing of the reported amounts. Recommendation: We recommend that a supervisor review the quarterly expenditure reports and supporting documentation to ensure all costs are reported timely and accurately. Management's Response: We will ensure that more time is dedicated to this procedure and more accuracy is implemented with an additional administrative review.
ARP - LEA and COOP American Rescue Plan (ESSER III) 84.425, Illinois State Board of Education. Criteria: Grant expenditure reports submitted to the Illinois State Board of Education should accurately report all expenditures incurred. Condition: The District over reported expenditures for the fiscal year 2022 expenditure reports. In addition, expenditures on the reports should be reported by the same function and object codes as reported in the general ledger. Questioned Costs: None. Context: Total expenditures claimed for the grant were $2,048,902, while actual expenditures incurred were $1,645,435. Effect: Expenditures were not reported in the correct accounting period for these grants. Cause: There was a lack of oversight of the preparation of the quarterly expenditure reports. The reports used to prepare the grant reports were generated with incorrect dates resulting in the timing of the reported amounts. Recommendation: We recommend that a supervisor review the quarterly expenditure reports and supporting documentation to ensure all costs are reported timely and accurately. Management's Response: We will ensure that more time is dedicated to this procedure and more accuracy is implemented with an additional administrative review.
ARP - LEA and COOP American Rescue Plan (ESSER III) 84.425, Illinois State Board of Education. Criteria: Grant expenditure reports submitted to the Illinois State Board of Education should accurately report all expenditures incurred. Condition: The District over reported expenditures for the fiscal year 2022 expenditure reports. In addition, expenditures on the reports should be reported by the same function and object codes as reported in the general ledger. Questioned Costs: None. Context: Total expenditures claimed for the grant were $2,048,902, while actual expenditures incurred were $1,645,435. Effect: Expenditures were not reported in the correct accounting period for these grants. Cause: There was a lack of oversight of the preparation of the quarterly expenditure reports. The reports used to prepare the grant reports were generated with incorrect dates resulting in the timing of the reported amounts. Recommendation: We recommend that a supervisor review the quarterly expenditure reports and supporting documentation to ensure all costs are reported timely and accurately. Management's Response: We will ensure that more time is dedicated to this procedure and more accuracy is implemented with an additional administrative review.