Finding Text
1. FINDING NUMBER: 2023 - 005
2. THIS FINDING IS: X New
3. Federal Program Name and Year: COVID-19 -ARP- LEA and COOP American Rescue Plan and COVID-19 - ARP -Community Partnership Grant
4. Project No.: 22-4998-CO and 22-4998-CP
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): The District is required to maintain detailed documentation showing allocation of personnel costs charged to federally funded programs.
9. Condition: The District did not have sufficient support showing approved allocations for salary and benefits for individuals whose payroll costs were partially claimed under federal grants.
10. Questioned Costs: n/a
11. Context: The District was unable to provide adequate documentation showing an allocation of payroll costs between grant funded programs and non-grant funding.
12. Effect: The District could not provide evidence of having a process place to ensure allocated salary and benefit amounts were properly calculated with no overlap of payroll costs being charged to multiple grants. In addition it was not clear that payroll cost allocations were reviewed by management.
13. Cause: The lack of documented payroll procedures and business office turnover led to business office staff not having a clear understanding of how payroll costs were allocated and whether they were reviewed by management.
14. Recommendation: We recommend the District establish a formal process for documenting allocation of personnel costs, allowing for appropriate reconciliation, review, and monitoring of those allocations.
15. Management's response: Management will implement a process to properly document, review and monitor allocation of personnel costs.