EIN: 376002703
UEI: FVPATYKALF96
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 5, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 5, 2023, which was (1110 days ago).
What is a management decision? →1. Finding Number: 2022-005 2. This Finding is: New 3. Federal Program Name and Year: Special Education Cluster (Special Education Preschool Grants)- 2022 & Education Stabilization Fund (ESSER II)- 2021 4. Project No.: 4600 & 4998- E2 5. CFDA No.: 84.173 & 84.425- COVID-19, 84.425D 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) Internal controls over compliance for reporting federal expenditures require the review of expenditure reports by someone independent of the preparer before their submission to ensure proper cutoff of expenditures. 9. Condition The District's expenditure reports were not reviewed by someone independent of the preparer and the District's June 30, 2022 expenditure reports included expenditures paid subsequent to June 30, 2022. 10. Questioned Costs $9,750 11. Context This condition occurred on the June 30, 2022 expenditure reports and the questioned costs listed above are not material to the Special Education Cluster or the Education Stabilization Fund. 12. Effect The District was reimbursed for expenditures more quickly than they were eligible for reimbursement. 13. Cause Despite using the modified cash basis of accounting, the District believed they could claim the expenditures on the June 30, 2022 expenditure report because they were contractually obligated to purchase. However, they did not receive the invoice until subsequent to June 30, 2022. 14. Recommendation The District should assign an employee independent of the preparer to review the District's expenditure reports prior to submission to ensure that expenditures are only claimed for reimbursement subsequent to their payment. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
Corrective Action Plan Finding No.: 2022-_ 005__ Condition: The District's expenditure reports were not reviewed by someone independent of the preparer and the District's June 30, 2022 expenditure reports included expenditures paid subsequent to June 30, 2022. Plan: The District should assign an employee independent of the preparer to review the District's expenditure reports prior to submission to ensure that expenditures are only claimed for reimbursement subsequent to their payment. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Kevin Haarman Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2023.
1. Finding Number: 2022-006 2. This Finding is: New 3. Federal Program Name and Year: Education Stabilization Fund- ESSER II 2021 & ESSER III 2022 4. Project No.: 4998- E2 & E3 5. CFDA No.: 84.425- COVID-19, 84.425D & 84.425- COVID-19, 84.425U 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) Equipment and Real Property Management compliance requirements require the District to maintain complete property records for all real property acquired with Federal Funds. 9. Condition The District's property records did not include all equipment purchased with federal funds and the records did not include serial numbers for all the equipment. 10. Questioned Costs None 11. Context The equipment not included in the property records was material to the program and the omission of serial numbers was present for all equipment tested. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District was not aware all serial numbers needed to be included in the property records and mistakenly did not include some equipment in their property records. 14. Recommendation The District should assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure completeness and adequacy. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
Corrective Action Plan Finding No.: 2022-_ 006__ Condition: The District's property records did not include all equipment purchased with federal funds and the records did not include serial numbers for all the equipment. Plan: The District should assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure completeness and adequacy. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Kevin Haarman Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2023.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 24, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 24, 2022, which was (1487 days ago).
What is a management decision? →NEOGA COMMUNITY UNIT SCHOOL DISTRICT 3 11-018-0030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2021 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2021-002 2. THIS FINDING IS NEW 3. Federal Program Name: Child Nutrition Cluster 4. Project No.: 4220, 4210 & 4225 5. CFDA No.: 10.553, 10.555 & 10.559 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Internal controls over compliance with cash management require the District to have controls or procedures in place to monitor the program income of the food service program to ensure that annual profit does not exceed 3 months of operating expenses. 9. Condition: No formal analysis of the profitability of the food service program is being prepared. 10. Questioned Costs: None 11. Context: Neither monthly nor annual formal food service program profitability analyses are being prepared. 12. Effect: Noncompliance with cash management requirements could occur and not be detected. 13. Cause: Food service costs and lunch revenues are monitored on an ongoing basis; however, no formal analysis is prepared for review by management or for compliance with the cash management requirements. 14. Recommendation: Formal profitability analyses of the food service program should be periodically prepared to ensure compliance with Federal cash management requirements. 15. Management's response: Profitability analyses will be periodically prepared for review for compliance with Federal cash management requirements during the fiscal year ended June 30, 2022.
11-018-0030-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2021 Corrective Action Plan Finding No.: 2021-002 Condition: No formal analysis of the profitability of the food service program is being prepared. Plan: Formal profitability analyses of the food service program should be periodically prepared to ensure compliance with Federal cash management requirements. Anticipated Date of Completion: 06/30/2022 Name of Contact Person: Bill Fritcher Management Response: Profitability analyses will be periodically prepared for review for compliance with Federal cash management requirements during the fiscal year ended June 30, 2022.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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