Finding 401293 (2023-005)

Material Weakness
Requirement
M
Questioned Costs
-
Year
2023
Accepted
2024-06-20

AI Summary

  • Core Issue: The District failed to complete all required subrecipient monitoring activities as outlined in the Uniform Guidance.
  • Impacted Requirements: Key documentation for subawards, risk assessments, and clear communication of program details were lacking.
  • Recommended Follow-Up: Implement a robust monitoring process to ensure compliance with federal requirements and prevent issues like duplicate payments.

Finding Text

District should perform all subrecipient montioring activities required under the Uniform Guidance, including performing subrecipient risk assessments and ensuring subrecipients are clearly notified of the program identification, period of performance, amounts, and project purpose. The District did not perform all required subrecipient monitoring activities. Key elements of the subaward program were not formally documented. The District did not clearly distinguish program costs to be paid directly by the District and those paid by the subrecipient for reimbursement. The Uniform Guidance details specific components of federal award identification, risk assessment, monitoring activities, and followup requirements. The District could not provide documentation for each subrecipient monitoring and management requirement. The District and subreceipient seperately paid the same invoice and was not able to detect the duplicate payment. The District has historically not participated in grants that necessitated a single audit or subrecipient monitoring and management activities.

Corrective Action Plan

District management will review the Uniform Guidance subrecipient montioring and management requirements to ensure future compliance. The District will recover excess payments to the subrecipient in the amount of $5,663. Stuart Parks, Superintendent 815-436-7000

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 401291 2023-003
    Material Weakness
  • 401292 2023-004
    Material Weakness
  • 401294 2023-003
    Material Weakness
  • 977733 2023-003
    Material Weakness
  • 977734 2023-004
    Material Weakness
  • 977735 2023-005
    Material Weakness
  • 977736 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $283,745
84.010 Title I Grants to Local Educational Agencies $60,554
10.553 School Breakfast Program $24,901
93.778 Medical Assistance Program $7,073
84.358 Rural Education $4,836
84.027 Special Education_grants to States $3,620
84.424 Student Support and Academic Enrichment Program $1,399
10.555 National School Lunch Program $1,398
84.173 Special Education_preschool Grants $934
10.649 Pandemic Ebt Administrative Costs $628
84.173 Special Education_grants to States $358