Calumet City School Distirct 155Local Government

8. Criteria or specific requirement :Per Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Part 200) Subpart D, Post Federal Award Requirements Section 200.303, Internal controls, the recipient must establish, document and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Per 2 CFR Part 200, Subpart E, Cost Principles, the accounting practices of the recipient must be consistent with the cost principles and support the accumulation of costs as required by the cost principles, including maintaining adequate documentation to support costs charged to the Federal award. '9. Condition: The District's accounting records did not support reported program expenditures totaling $32,734 due to the following: 1. Expenditures of $15,589 incurred and claimed for reimbursement in the prior year were claimed again in the current year. 2. Current year expenditures of $12,854 were claimed twice. 3. Payroll expenditures were claimed based on budget rather than actual amounts, resulting in claimed expenditures of $4,291 which were not supported. 10. Cause :The District's internal controls over compliance were not functioning effectively to ensure reimbursements were claimed for only actual expenditures incurred and supported by adequate documentation. 11. Effect: The District was not in compliance with the allowable costs/cost principles compliance requirement. 12. Questioned Costs: The following questioned costs were computed based on differences between the amounts claimed for reimbursement by the District and its expenditure accounting records: $15,589 (Project No. 24-4300-00) $12,854 (Project No. 25-4300-00) $4,291 (Project No. 25-4300-00) 13. Context: The condition noted was identified upon reconciling reimbursements claimed by the District to the general ledger accounts in which related expenditures were recorded and investigation of differences identified. 14. Reconmmendation : We recommend that management review its policies and procedures and implement changes to strengthen internal control over compliance. 15. Management's response: The District agrees with the auditor's finding and recommendation.

8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. '9. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 3 reports were filed late. '10. Questioned Costs: N/A. '11. Context: The School District did not timely file two period and one quarterly expenditure report. The reports for the period ending 11/30/2023, due 12/20/2023, were submitted on 01/16/2024 for grant 84.010 and were submitted on 12/22/2023 for grant 84.425W. The report for the quarter ending 12/31/2023, due 01/20/2024, was submitted on 02/14/2024 for grant 84.010. '12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. 13. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.

Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 6 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/14/2022 for grant 84.010. The reports for the period ending 8/31/2022, due 9/20/2022, were submitted on 9/29/2022 for grants 84.173 and 84.027. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/01/2022 for grant 84.365. The report for the period ending 8/31/2022, due 9/20/2022, was submitted on 10/03/2022 for grant 84.367. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/10/2023 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.

Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. A total of 10 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period and quarterly expenditure reports. The report for the period ending 11/30/2022, due 12/20/2022, was submitted on 01/11/2023 for grant 84.010. The report for the quarter ending 12/31/2022, due 01/20/2023, was submitted on 02/09/2023 for grant 84.425D. The reports for the quarter ending 12/31/2022, due 01/20/2023, were submitted on 02/10/2023 for grants 84.425W, 84.027X, 84.425C, and 84.173. The report for the quarter ending 3/31/2023, due 4/20/2023, was submitted on 05/12/2023 for grant 84.010. The report for the quarter ending 03/31/2023, due 04/20/2023, was submitted on 05/02/2023 for grant 84.425D. The report for the period ending 04/30/2023, due 05/20/2023, was submitted on 06/26/2023 for grant 84.365. The report for the period ending 05/31/2023, due 06/20/2023, was submitted on 06/26/2026 for grant 84.425U. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.

Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file multiple quarterly and final expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/27/2021 for grant 84.367 (2021). The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/24/2021 for grant 84.365. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/10/2021 for grant 84.010. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 11/8/2021 for grant 84.367 (2022). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 12/22/2021 for grant 84.425C (21-4998-EC). The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/4/2021 for grants 84.027 and 84.173. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/18/2021 for grant 84.010. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/12/2021 for grant 84.367. The report for the quarter ending 9/30/2021, due 10/20/2021, was submitted on 11/10/2021 for grant 84.425C (22-4998-JK). The report for the period ending 11/30/2021, due 12/20/2021, was submitted on 12/22/2021 for grant 84.365. The report for the quarter ending 12/31/2021, due 1/20/2022, was submitted on 1/21/2022 for grant 84.425U (22-4998-E3). The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/28/2022 for grant 84.425U (22-4998-E3). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as pressented. See Corrective Action Plan provided by the School District.

Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of period and final reports by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file two quarterly expenditure reports. The report for the period ending 8/31/2021, due 9/20/2021, was submitted on 9/28/2021 for grant 84.010. The report for the quarter ending 6/30/2022, due 7/20/2022, was submitted on 7/25/2022 for grant 84.425D (21-4998-E2). Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the School District.

Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), ? 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the School District claimed $581 worth of expenditures which had not been paid or recorded as of the reporting period. Questioned Costs: $581. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. The district inadvertently claimed $581 worth of expenditures earlier than they should have been claimed. Cause: The District claimed $581 prior to payment and recording of the expenditure. This caused the $581 to be claimed earlier than it had been incurred. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendation as presented. See Corrective Action Plan provided by the School District.

Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), ? 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. Condition: The District did not submit their final expenditure report accurately based on the approved budgetary expenditures per function code. Questioned Costs: $962. Context: The 6/30/22 expenditure report submitted for reimbursement resulted in questioned costs of $962. We identified one item claimed totaling $962, of which resulted in deviations from the approved budget. These transactions may still be allowable costs per the grant if the budget were able to be amended. Effect: Requested grant reimbursements resulted in costs that were not budgeted for resulting in questioned costs of $962. Cause: The District claimed $962 due to budgeting a 2130-400 account into a 1000-400 line. This caused the $962 to be claimed under 1000-400, when there were no expenditures in the respective account on the general ledger. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendation as presented. See Corrective Action Plan provided by the School District.

Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), ? 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District claimed $365 worth of expenditures without underlying expenditures on the general ledger. Questioned Costs: $365. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. The district inadvertently claimed $365 worth of expenditures without underlying accounting records. Cause: The District claimed $365 due to an addition error, which caused an overclaim. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendation as presented. See Corrective Action Plan provided by the School District.

Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), ? 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $2,720 worth of expenditures. Questioned Costs: $2,720. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. The district inadvertently double-claimed $2,720 worth of expenditures. Cause: The District claimed $2,720 on the June 30, 2021 claim under 2540-500, then claimed on the September 30, 2021 under 1000-100. This resulted in a double-claim of $2,720. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendation as presented. See Corrective Action Plan provided by the School District.

Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), ? 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $2,247 worth of expenditures. Questioned Costs: $2,247. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. The district inadvertently double-claimed $2,247 worth of expenditures. Cause: The District claimed $2,247 on the June 30, 2021 claim under 2540-500, then claimed on the September 30, 2021 under 2400-500. This resulted in a double-claim of $2,247. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendation as presented. See Corrective Action Plan provided by the School District.

Criteria: The compliance requirements for "L.Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing a final report by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file one expenditure report. The report for the period ending 6/30/2021 was due on 7/20/2021 and was submitted on 8/19/2021. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Polices and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's Response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the School District.

Criteria: The compliance requirements for "L.Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing a quarterly report by the due date set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file one expenditure report. The report for the period ending 3/31/2021 was due on 4/27/2021 (due to the budget being approved on 4/7/2021) was submitted on 6/1/2021. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Polices and procedures are in place that provided reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's Response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the School District.

Criteria: The compliance requirements for "L.Reporting", requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. Condition: School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Questioned Costs: N/A. Context: The School District did not timely file three expenditure reports. The report for the period ending 12/31/2020 was due on 1/20/2021 and was submitted on 1/22/2021, the report ending 3/31/2021 was due on 4/20/2021 and was submitted on 4/28/2021 and the report for period ending 6/30/2021 was due 7/20/2021 and was submitted 7/21/2021. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the School District.

Criteria: The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the School District double-claimed $3,316 worth of expenditures. Questioned Costs: $3,316. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. The district inadvertently double-claimed $3,316 worth of expenditures. Cause: The District double-claimed $3,316 due to budgeting a 2220-300 account into a 400 line. This caused the $3,316 to be claimed under 2220-300 and 2220-400. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Response: The District has agreed with the findings and recommendation as presented. See Corrective Action Plan provided by the School District.

Criteria: The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District claimed $628 worth of expenditures without underlying expenditures on the general ledger. Questioned Costs: $628. Context: The District claimed expenditures that did not agree with their underlying accounting records. Effect: The District was not compliant with reporting requirements. The district inadvertently claimed $628 worth of expenditures without underlying accounting records. Cause: The District claimed $628 due to budgeting a 2520-400 account into a 1000-400 line. This caused the $628 to be claimed under 1000-400, when there were no expenditures in the respective account on the general ledger. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's Response: The District has agreed with the findings and recommendation as presented. See Corrective Action Plan provided by the School District.

The School District did not properly comply with requirements of filing reports that are accurate and supported by the underlying accounting records. The School District over claimed on the number of students on the monthly reports filed with ISBE in comparison to the underlying accounting records. On the October monthly report, the District reported 17,564 students for lunches but the underlying records only reflected 16,715 students which resulted in 849 more students claimed. Also in October, the District reported 16,978 students for breakfast but the underlying record reflected 16,160 students which resulted in 818 more students claimed. On the September monthly report, the District reported 13,655 students for breakfast but the underlying records reflected 13,200 students which resulted in 455 more students claimed. On the December monthly report, the District reported 9,786 students for breakfast but the underlying record reflected 9,167 students which resulted in 619 more students claimed. The total for the three months tested totaled the questioned costs is $6,927.

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