FAC Explorer

Audit 9587

FY End
2023-06-30
Total Expended
$2.04M
Findings
12
Programs
7
Organization: Lake Park High School District No. 108 (IL)
Year: 2023 Accepted: 2024-01-04
Auditor: Eccezion

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7444 2023-001 - - L
7445 2023-001 - - L
7446 2023-001 - - L
7447 2023-002 - - B
7448 2023-002 - - B
7449 2023-002 - - B
583886 2023-001 - - L
583887 2023-001 - - L
583888 2023-001 - - L
583889 2023-002 - - B
583890 2023-002 - - B
583891 2023-002 - - B

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $260,308 - 0
93.778 Medical Assistance Program $58,952 - 0
84.367 Improving Teacher Quality State Grants $47,284 - 0
84.027 Special Education_grants to States $32,651 - 0
84.048 Career and Technical Education -- Basic Grants to States $27,465 - 0
84.424 Student Support and Academic Enrichment Program $21,433 - 0
84.425 Education Stabilization Fund $2,221 Yes 2

Contacts

Name Title Type
KYC4XJN2JMF9 Jeff O'Connell Auditee
6302955430 Kevin Smith 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: Costs are charged as direct costs The Schedule of Expenditures of Federal Awards includes the federal award activity of Lake Park High School District No. 108 under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, and used in the preparation of, the basic financial statements.
Title: SUMMARY OF ACCOUNTING POLICIES 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: Costs are charged as direct costs 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.
Title: INDIRECT COST RATE 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: Costs are charged as direct costs The District has elected not to use the 10 percent de minimis indirect rate as allowed under the Uniform Guidance.
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: Costs are charged as direct costs The District did not provide federal awards to subrecipients during the year ended June 30, 2023.
Title: FEDERAL LOANS 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: Costs are charged as direct costs There were no federal loans or loan guarantees outstanding at year end.
Title: DONATED PERSONAL PROTECTIVE EQUIPMENT (PPE) (UNAUDITED) 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: Costs are charged as direct costs The District did not receive any federally donated PPE.

Finding Details

Finding 2023-001
1. FINDING NUMBER: 2023-001 2. THIS FINDING IS: New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 22-4998-E3, 22-4998-HL 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 categories and object codes. 9. Condition: Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports. 10. Questioned Costs: None 11. Context: A clerical error caused amounts to be categorized incorrectly. 12. Effect: Data was not accurately submitted. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports, and have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person.
Finding 2023-001
1. FINDING NUMBER: 2023-001 2. THIS FINDING IS: New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 22-4998-E3, 22-4998-HL 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 categories and object codes. 9. Condition: Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports. 10. Questioned Costs: None 11. Context: A clerical error caused amounts to be categorized incorrectly. 12. Effect: Data was not accurately submitted. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports, and have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person.
Finding 2023-001
1. FINDING NUMBER: 2023-001 2. THIS FINDING IS: New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 22-4998-E3, 22-4998-HL 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 categories and object codes. 9. Condition: Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports. 10. Questioned Costs: None 11. Context: A clerical error caused amounts to be categorized incorrectly. 12. Effect: Data was not accurately submitted. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports, and have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person.
Finding 2023-002
1. FINDING NUMBER: 2023-002 2. THIS FINDING IS: New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 22-4998-E3, 22-4998-HL 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 incured for purposes of the grant. 9. Condition: Amounts submitted to the state for reimbursement were not included in the District's expenditure general ledger for these specific grants. 10. Questioned Costs: $6,712 11. Context: A clerical error caused an employee's salary not covered on these grants to be included in reimbursement requests. 12. Effect: The District was reimbursed for expenditures that were not incurred. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to ensure that reimbursement requests are reviewed by a second person. 15. Management's response: Reimbursement requests and supporting documentation will be reviewed by a second person.
Finding 2023-002
1. FINDING NUMBER: 2023-002 2. THIS FINDING IS: New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 22-4998-E3, 22-4998-HL 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 incured for purposes of the grant. 9. Condition: Amounts submitted to the state for reimbursement were not included in the District's expenditure general ledger for these specific grants. 10. Questioned Costs: $6,712 11. Context: A clerical error caused an employee's salary not covered on these grants to be included in reimbursement requests. 12. Effect: The District was reimbursed for expenditures that were not incurred. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to ensure that reimbursement requests are reviewed by a second person. 15. Management's response: Reimbursement requests and supporting documentation will be reviewed by a second person.
Finding 2023-002
1. FINDING NUMBER: 2023-002 2. THIS FINDING IS: New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 22-4998-E3, 22-4998-HL 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 incured for purposes of the grant. 9. Condition: Amounts submitted to the state for reimbursement were not included in the District's expenditure general ledger for these specific grants. 10. Questioned Costs: $6,712 11. Context: A clerical error caused an employee's salary not covered on these grants to be included in reimbursement requests. 12. Effect: The District was reimbursed for expenditures that were not incurred. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to ensure that reimbursement requests are reviewed by a second person. 15. Management's response: Reimbursement requests and supporting documentation will be reviewed by a second person.
Finding 2023-001
1. FINDING NUMBER: 2023-001 2. THIS FINDING IS: New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 22-4998-E3, 22-4998-HL 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 categories and object codes. 9. Condition: Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports. 10. Questioned Costs: None 11. Context: A clerical error caused amounts to be categorized incorrectly. 12. Effect: Data was not accurately submitted. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports, and have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person.
Finding 2023-001
1. FINDING NUMBER: 2023-001 2. THIS FINDING IS: New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 22-4998-E3, 22-4998-HL 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 categories and object codes. 9. Condition: Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports. 10. Questioned Costs: None 11. Context: A clerical error caused amounts to be categorized incorrectly. 12. Effect: Data was not accurately submitted. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports, and have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person.
Finding 2023-001
1. FINDING NUMBER: 2023-001 2. THIS FINDING IS: New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 22-4998-E3, 22-4998-HL 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 categories and object codes. 9. Condition: Data submitted to the state showed some expenditures categorized differently from previously filed expenditure reports. 10. Questioned Costs: None 11. Context: A clerical error caused amounts to be categorized incorrectly. 12. Effect: Data was not accurately submitted. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to reconcile amounts for annual reports to periodic expenditure reports, and have reports reviewed by a second person prior to submission. 15. Management's response: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person.
Finding 2023-002
1. FINDING NUMBER: 2023-002 2. THIS FINDING IS: New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 22-4998-E3, 22-4998-HL 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 incured for purposes of the grant. 9. Condition: Amounts submitted to the state for reimbursement were not included in the District's expenditure general ledger for these specific grants. 10. Questioned Costs: $6,712 11. Context: A clerical error caused an employee's salary not covered on these grants to be included in reimbursement requests. 12. Effect: The District was reimbursed for expenditures that were not incurred. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to ensure that reimbursement requests are reviewed by a second person. 15. Management's response: Reimbursement requests and supporting documentation will be reviewed by a second person.
Finding 2023-002
1. FINDING NUMBER: 2023-002 2. THIS FINDING IS: New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 22-4998-E3, 22-4998-HL 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 incured for purposes of the grant. 9. Condition: Amounts submitted to the state for reimbursement were not included in the District's expenditure general ledger for these specific grants. 10. Questioned Costs: $6,712 11. Context: A clerical error caused an employee's salary not covered on these grants to be included in reimbursement requests. 12. Effect: The District was reimbursed for expenditures that were not incurred. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to ensure that reimbursement requests are reviewed by a second person. 15. Management's response: Reimbursement requests and supporting documentation will be reviewed by a second person.
Finding 2023-002
1. FINDING NUMBER: 2023-002 2. THIS FINDING IS: New 3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND 4. Project No.: 23-4998-E2, 22-4998-E3, 22-4998-HL 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 incured for purposes of the grant. 9. Condition: Amounts submitted to the state for reimbursement were not included in the District's expenditure general ledger for these specific grants. 10. Questioned Costs: $6,712 11. Context: A clerical error caused an employee's salary not covered on these grants to be included in reimbursement requests. 12. Effect: The District was reimbursed for expenditures that were not incurred. 13. Cause: The District's procedures did not detect or prevent this error. 14. Recommendation: The District should develop and implement procedures to ensure that reimbursement requests are reviewed by a second person. 15. Management's response: Reimbursement requests and supporting documentation will be reviewed by a second person.