Finding Text
1. FINDING NUMBER: 2024 - 001 2. THIS FINDING IS: x New
3. Federal Program Name and Year: ESSER
4. Project No.: 4998-E2, 4998-E3
5. CFDA No.: 84.425D & 84.425U
6. Passed Through: Illinois State Board of Education
7. Federal Agency: US Department of Education
8. Criteria or specific requirement (including statutory, regulatory, or other citation): Management is responsible for documenting personnel expenses (time and effort) for employees that had part of their salary charged
to the grant.
9. Condition: During the course of our audit, we determined that the personnel expense (time and effort) was not documented for employees that had part of their salary charged to the grant.
10. Questioned Costs: N/A
11. Context: The District was not aware of the requirement to document personnel expenses (time and effort) for employees that had part of their salary charged to the grant.
12. Effect: District does not have documentation for personnel expense (time and effort) per the compliance requirements.
13. Cause: District was not aware of this compliance requirement.
14. Recommendation: District should review compliance requirements to ensure all compliance requirements are met.
15. Management's response: The District will review compliance requirements to ensure all compliance requirements are met and will implement changes going forward to ensure personnel expense (time and effort) is documented.