Finding 312 (2023-002)

Federal Agency: U.S. Department of Education Federal Program Name: Elementary and Secondary School Emergency Relief (ESSER) Fund Assistance Listing Number: 84.425U Federal Award Identification Number and Year: S425D210041 - 2022 Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 22-4998-E3 Award Period: July 1, 2021 through June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or Specific Requirement: Equipment and property exceeding $500 purchased with federal grant funding are required to be tracked in an inventory listing. Condition: During our testing of equipment and property, we noted 13 items which were not tracked in an inventory listing. Questioned Costs: $9,364 Context: This finding was noted by reconciling the inventory listing with capital outlay purchases. Cause: This finding was an oversight by management. Effect: Noncompliance with grant requirements could lead to loss of federal grant funding. Repeat Finding: This finding is not a repeat finding from the immediately prior year. Recommendation: We recommend the District implement internal controls necessary to ensure all equipment and property purchases exceeding $500 purchased with federal grant funding are appropriately tracked. Views of Responsible Officials: There is no disagreement with the audit finding. The District’s Grants Manager will collaborate to ensure all program equipment and property purchases exceeding $500 involving federal monies are appropriately tracked.