Rockridge Community Unit School District No. 300

Finding: The District does not have a process to ensure compliance with suspension and debarment rules for vendors within the federal program. Criteria: The April 2022 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Suspension and Debarment: ?Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220?When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity,?is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov/HOME, (2) collecting a certification from the entity or, (3) adding a clause or condition to the covered transaction with that entity.? The Illinois State Board of Education states the following under General Procurement-All Programs, Contract Certification Forms: ?The following certification forms must be included with all solicitations, contracts, and/or renewal agreements as described below. The forms must be signed by each bidder/contractor as indicated.? The forms include the Certification Regarding Debarment, Suspension, Ineligibility, and Voluntary Exclusion - Lower Tier Covered Transactions (85-34)Condition: The District issues a request for proposal each year to select vendors for the next school year. The request for proposal does not require the vendors responding to the request for goods over $25,000 to provide a certificate of suspension and debarment. The District does not maintain documentation for a vendor search within the SAM database as an alternative test. Cause: The District does not monitor compliance with suspension and debarment rules as established by the Illinois State Board of Education and the Office of Management and Budget. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding suspension and debarment. The District could enter into a transaction with a suspended or debarred party. Questioned Costs: $0 Context: The District expended approximately $48,000 with the prime vendor for fiscal year 2022. Total program non-payroll expenditures were $260,000. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District require bidders on contracts to provide certification regarding suspension and debarment with each request for proposal issued. We recommend the District require the certification to be provided to them and maintained by the prime vendor and any vendor the District incurs $25,000 or more in a federal program.

2021-001 U.S. Department of Education Pass-Through Illinois State Board of Education 84.425D Education Stabilization Fund COVID-19 (ESSER) Federal Award Year: 2021 and 2020 Finding: The District has insufficient reporting processes for reporting the Education Stabilization Fund expenditures. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Section 200.303 Internal Controls states: ?The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal Award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award?.? Condition: The expenditures reported to the Illinois State Board of Education for the ESSER I and ESSER II awards did not agree to the District?s general ledger. Context: The District reported total program expenditures for year-end audit and to the Illinois State Board of Education as $190,655. The June 30, 2021, expenditures for the programs were $213,412. Effect: Federal awards are not properly reported to the state and the District is not ensuring federal expenditures incurred and amounts awarded are reconciled for timely reimbursement.Questioned Costs: $0 Identification as a repeat finding: This is not a repeat finding. Cause: The District does not separately code program expenditures on the general ledger. The District does not prepare monthlyRecommendation: We recommend the District code all expenditures charged to the program to a specific project code. If the District identifies costs initially charged to a non-program code, we recommend the District record adjustments to move the expenditures. We recommend the District require the submissions to the Illinois State Board of Education by reconciled by the Business Manager prior to the Superintendent submitting. We recommend the Business Manager monthly prepare a reconciliation to monitor the total award, the expenditures incurred, the totals reported to the state, and the amount received from the state. The report should incorporate a comparison of the award budget to actual to ensure any required budget adjustments are made before the next submission.