Finding Text
1. FINDING NUMBER: 2024-003 2. THIS FINDING IS: New
3. Federal Program Name and Year: ELEMENTARY AND SECONDARY EMERGENCY RELIEF FUND
4. Project No.: 23-4998-E2, 24-4998-E3, 24-4998-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): Management is responsible for ensuring that the District complies with all grant requirements.
9. Condition: The District did not maintain employee acknowledgement forms of being paid with federal funds, which is a requirement of the ESSER grants.
10. Questioned Costs: None
11. Context: Proper documentation of personnel expenses charged to ESSER grants was not maintained during the current fiscal year.
12. Effect: The District is not in compliance with the Activities Allowed or Unallowed/Allowable Costs and Cost Principles requirements of ESSER grants.
13. Cause: The District failed to fill out the employee acknowledgement forms for those paid with ESSER funds.
14. Recommendation: The District should ensure that the required forms are completed throughout the year. To ensure accuracy and timeliness, someone other than the preparer should review these forms periodically.
15. Management's response: The District will implement procedures to ensure that the required forms are completed throughout the year, and that someone other than the preparer will review these forms periodically.