Finding 1084684 (2024-001)

Material Weakness
Requirement
B
Questioned Costs
$1
Year
2024
Accepted
2024-11-18
Audit: 328715
Organization: Sandoval Cusd 501 (IL)

AI Summary

  • Core Issue: The District incorrectly used ESSER 3 funds as a matching contribution for the USDA grant, violating federal regulations.
  • Impacted Requirements: Title 7, Subtitle B, Chapter XVII, Part 1734, Paragraph 22(e) prohibits federal funds from being counted as matching contributions.
  • Recommended Follow-Up: Management should ensure staff are trained on grant regulations to avoid future compliance issues.

Finding Text

Criteria: Title 7, Subtitle B, Chapter XVII, Part 1734, Paragraph 22(e) states that financial assistance from Federal sources will not be considered as matching contributions. Condition: The District used ESSER 3 grant funding as the matching contribution requirement for its USDA Distance Learning & Telecommunication grant. Questioned Costs: $5,791 - the amount of match required by the USDA Distance Learning & Telecommunication grant and claimed as an ESSER 3 expenditure. Context: District claimed reimbursement through the ESSER 3 grant program for the local match of the USDA Distance Learning & Telecommunication grant, and received such reimbursement from the pass through entity. Effect: The District received $5,791 of ESSER 3 funding by claiming a nonallowable expenditure. Cause: District management was unfamiliar with the regulations regarding federal grant matching. Management received erroneous guidance from another District, but did not verify the accuracy of the guidance. Recommendation: Management should familiarize itself with all grant regulations of all grants received, especially those that are unfamiliar to the District. Management Response: Management (or responsible employees) will enroll in training and become educated with all compliance requirements of new grant programs.

Categories

Questioned Costs Cash Management Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 508242 2024-001
    Material Weakness
  • 508243 2024-001
    Material Weakness
  • 1084685 2024-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $329,850
10.555 National School Lunch Program $244,134
84.027 Special Education_grants to States $129,191
10.553 School Breakfast Program $84,246
10.855 Distance Learning and Telemedicine Loans and Grants $38,600
84.367 Improving Teacher Quality State Grants $23,677
93.778 Medical Assistance Program $17,005
84.358 Rural Education $12,384
84.424 Student Support and Academic Enrichment Program $9,491
10.582 Fresh Fruit and Vegetable Program $9,319
84.173 Special Education_preschool Grants $7,999
84.425 Education Stabilization Fund $2,425
10.649 Pandemic Ebt Administrative Costs $653