FAC Explorer

Finding 1167618 (2025-002)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2025
Accepted
2026-01-05
Audit: 378869
Organization: Grant Community High School 124 (IL)
Auditor: ECCEZION

AI Summary

  • Core Issue: The District failed to provide required documentation for personnel expenses.
  • Impacted Requirement: Compliance with federal guidelines for documenting personnel expenses is not met.
  • Recommended Follow-Up: The District should review and enhance procedures to ensure proper documentation is completed.

Finding Text

FINDING NUMBER: 2025 - 002 2. THIS FINDING IS: New 3. Federal Program Name and Year: Title I - Low Income (2025) 4. Project No.: 4300 5. AL No.: 84.010 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement: The District is required to have documentation of personnel expense (formerly Time and Effort). 9. Condition: It was noted that the District did not complete the documentation of personnel expenses. 10. Questioned Costs: None. 11. Context: There was nothing to review for documentation of personnel expenses. 12. Effect: The District is not in compliance with the requirement to have documentation of personnel expenses. 13. Cause: The District did not complete the documentation of personnel expenses. 14. Recommendation: We recommend the District review procedures to make sure that the documentation of personnel expenses is completed. 15. Management's Response: Management will implement procedures to ensure that the documentation of personnel expenses is completed.

Corrective Action Plan

Condition: It was noted that the District did not complete the documentation of personnel expenses. Plan: Management will implement procedures to ensure that the documentation of personnel expense is completed. Anticipated Date of Completion: 6/30/2026 Name of Contact Person: Beth Reich, CSBO/Business Manager Management Response: N/A

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1167615 2025-001
    Material Weakness Repeat
  • 1167616 2025-001
    Material Weakness Repeat
  • 1167617 2025-001
    Material Weakness Repeat
  • 1167619 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $711,779
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $219,135
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $210,554
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $54,218
10.553 SCHOOL BREAKFAST PROGRAM $50,438
93.778 MEDICAL ASSISTANCE PROGRAM $30,432
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $21,594
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $15,967
10.555 NATIONAL SCHOOL LUNCH PROGRAM $2,928