Finding 571739 (2024-006)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2024
Accepted
2025-07-22
Audit: 362740
Organization: Addison School District No. 4 (IL)

AI Summary

  • Core Issue: The District lacks documentation for a system to track employee time on federal grants.
  • Impacted Requirements: Compliance with Office of Management and Budget guidelines for tracking time on federal grants is not met.
  • Recommended Follow-Up: Implement a tracking process for employee time on federal grants, as planned by the Assistant Superintendent of Business.

Finding Text

Condition: The District could not provide documentation to attest there is any system in place to track employees’ time spent on federal grants. Criteria: As required by the Office of Management and Budget, auditees are required to have a process in place to track employees’ time spent on all federal grants. Cause: The District does not have a system in place to track employees’ time. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Recommendation: It is recommended that the District implement a process to track employees’ time spent on federal grants. Corrective Action Plan: The Assistant Superintendent of Business, along with staff, will implement a process to track employees’ time spent on federal grants.

Corrective Action Plan

Plan: The Assistant Superintendent of Business, along with staff, will implement a process to track employees’ time spent on federal grants. Anticipated Date of Completion: Completed 6/30/2025 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Business Management Response: To improve documentation and compliance, the district has implemented a new electronic time clock system, requiring employees working on federally funded projects to punch in and out daily. This system allows for accurate time tracking and audit-ready reporting. In addition, we are updating our vendor contract procedures to ensure that Davis-Bacon prevailing wage requirements are clearly outlined in bid documents and contracts. Certified payrolls will be collected and reviewed for all applicable federally funded construction projects. All documentation will be stored in a centralized location accessible for audit purposes, and staff have been trained on the updated protocols. Management Response: The district is implementing a centralized contract compliance checklist that includes Davis-Bacon documentation. Contract templates will be updated to include Davis- Bacon requirements, and vendors will be required to submit certified payrolls when applicable. Staff will receive training on documentation standards and storage protocols to ensure compliance with federal guidelines.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 571734 2024-001
    Material Weakness
  • 571735 2024-002
    Significant Deficiency
  • 571736 2024-003
    Significant Deficiency Repeat
  • 571737 2024-004
    Significant Deficiency
  • 571738 2024-005
    Significant Deficiency
  • 1148176 2024-001
    Material Weakness
  • 1148177 2024-002
    Significant Deficiency
  • 1148178 2024-003
    Significant Deficiency Repeat
  • 1148179 2024-004
    Significant Deficiency
  • 1148180 2024-005
    Significant Deficiency
  • 1148181 2024-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $1.06M
84.010 Title I Grants to Local Educational Agencies $793,222
10.553 School Breakfast Program $700,980
84.377 School Improvement Grants $325,622
93.778 Medical Assistance Program $154,731
84.367 Improving Teacher Quality State Grants $131,306
10.555 National School Lunch Program $90,858
10.555 Dod Fresh Fruit $70,858
10.555 Non-Cash Commodities $52,631
84.173 Special Education_preschool Grants $48,413
84.425 Education Stabilization Fund $29,820
84.365 English Language Acquisition State Grants $9,600
10.649 Pandemic Ebt Administrative Costs $3,256