Williamsville CUSD 15Local Government

WILLIAMSVILLE COMMUNITY UNIT SCHOOL DISTRICT 15 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: COVID 19: Education Stabilization Fund (2022) 4. Project No.: 4998-E3 5. CFDA No.: 84.425U-COVID 19 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 that property records be maintained that include a description of the property, a serial number or other identification number, the source of funding of the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and the sales price of the property. (2 CFR section 200.313(d)(1)) 9. Condition The District is not maintaining property records required by 2 CFR section 200.313(d)(1). 10. Questioned Costs None 11. Context The inventory of equipment is material to the program. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause Documentation for equipment purchases is retained by the District; however, a comprehensive record of equipment purchased with Education Stabilization Funds is not maintained. 14. Recommendation The District should assign an employee, preferably with knowledge of applicable federal grant expenditures, to prepare and maintain the District's property records and ensure the listing is complete and meets the requirements of 2 CFR section 200.313(d)(1). 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.

1. Finding Number: 2022-005 2. This Finding is: New 3. Federal Program Name and Year: Child Nutrition Cluster- 2022 & 2021 4. Project No.: 4210, 4215, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553, 10.555 & 10.556 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) 7 CFR 210.14 requires each school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service. 9. Condition The District's lunch program net cash resources exceeded 3 months average expenditures for its nonprofit school food service. 10. Questioned Costs None 11. Context At June 30, 2022, the District's net cash resources materially exceeded 3 months average expenditures for its nonprofit school food service during the fiscal year ended June 30, 2022. 12. Effect The District is not in compliance with 7 CFR 210.14. 13. Cause The District is not using their calculation of net cash resources of the nonprofit school food service in determining their necessary food service expenditures or their food service prices. 14. Recommendation Formal calculation of the net cash resources of the nonprofit school food service should be periodically prepared to ensure compliance with 7 CFR 210.14. In the event of noncompliance, the District should incur allowable expenditures or reduce their food service prices as necessary. 15. Management's response Management will implement the auditor's recommendation for the fiscal year ending June 30, 2023.