Finding Text
Lebanon Community Unit School District No. 9 50-082-0090-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2022-004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year:Emergency Connectivity Fund Grant - 2022 4. Project No.: ECF222119106 5. CFDA No.:32.009 6. Passed Through:N/A 7. Federal Agency:Federal Communications Commission 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for accurately recording revenues and expenditures for all federal programs on its general ledger. 9. Condition The District failed to accurately record revenues and expenditures for this federal program on its general ledger. 10. Questioned Costs None 11. Context Due to the Federal Communications Commission's direct payment of funds to the vendor, the District failed in recording federal grant revenue and expenditures on its general ledger. 12. Effect The District did not have accurate federal grant revenues and expenditures on its general ledger. 13. Cause The District did not have proper controls in place to ensure all federal grant monies are recorded on its general ledger. 14. Recommendation The District should have control procedures in place to ensure all federal grant monies are recorded on its general ledger. 15. Management's response The District will implement proper controls to ensure all federal grant revenues and expenditures are recorded on its general ledger.