Finding Text
1. FINDING NUMBER: 2022- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund- 2021 & 2022 4. Project No.: 4998- ER, E2, E3 & HL 5. CFDA No.: 84.425- COVID-19, 84.425D, 84.425- COVID-19, 84.425U, 84.425- COVID-19, 84.425W 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Strong internal controls over special tests and provisions compliance requirements require District personnel to have knowledge of all of the special tests and provisions compliance requirements. 9. Condition District personnel were unaware of their requirement to ensure that employees of vendors used on projects exceeding $2,000 and paid with federal funds were paid prevailing wage rates. 10. Questioned Costs None 11. Context This condition existed for all projects exceeding $2,000 and paid with federal funds in the year ending June 30, 2022. 12. Effect The District did not collect and monitor certified payroll reports from any vendors used on projects exceeding $2,000 and paid with federal funds 13. Cause The District has very rarely paid for projects with federal funds in the past and was unaware of the requirement. 14. Recommendation Annually District personnel should read the 2 CFR Part 200, Appendix XI, Compliance Supplement for all federal programs received by the District to ensure they are aware of all applicable compliance requirements. 15. Management's response Management will implement the auditor's recommendation in the year ended June 30, 2023.