Granite City Community Unit School District No. 9

EIN: 376006325

UEI: QN2MGG6FBFK1

Data as of August 22, 2026

Granite City Community Unit School District No. 914 audit years13 findings5 repeat
14
Audit Years
13
Total Findings
5
Repeat Findings

FY 2022-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on October 20, 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 April 20, 2023 (1220 days ago).

What is a management decision? →
2022-001
Eligibility
REPEAT

Criteria or specific requirement (including statutory, regulatory, or other citation). The Office of Management and Budget Compliance Supplement requires that an entity receiving Title I funds must serve eligible schools or attendance centers in rank order according to their percentage of poverty and that the entity must maintain records documenting compliance with this requirement. Condition. During the year ended June 30, 2022, the District could not provide adequate supporting documentation for the public and nonpublic enrollment and low income counts that were used to allocate Title I services to District buildings. Questioned Costs. Unknown. Context. The District could not provide adequate supporting documentation for 100% of its Title I buildings. Effect. Title I services may not have been allocated to buildings correctly. Cause. Adequate procedures were not in place to ensure that required administrative responsibilities, including ensuring that all information used to calculate building eligibility, were being performed and reviewed for accuracy. Recommendation. We recommend the District implement procedures to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation. Monitoring procedures should also be implemented to require a review of this information prior to its submission. Management's Response. The District will implement additional controls in order to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation.

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Full finding narrative

Criteria or specific requirement (including statutory, regulatory, or other citation). The Office of Management and Budget Compliance Supplement requires that an entity receiving Title I funds must serve eligible schools or attendance centers in rank order according to their percentage of poverty and that the entity must maintain records documenting compliance with this requirement. Condition. During the year ended June 30, 2022, the District could not provide adequate supporting documentation for the public and nonpublic enrollment and low income counts that were used to allocate Title I services to District buildings. Questioned Costs. Unknown. Context. The District could not provide adequate supporting documentation for 100% of its Title I buildings. Effect. Title I services may not have been allocated to buildings correctly. Cause. Adequate procedures were not in place to ensure that required administrative responsibilities, including ensuring that all information used to calculate building eligibility, were being performed and reviewed for accuracy. Recommendation. We recommend the District implement procedures to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation. Monitoring procedures should also be implemented to require a review of this information prior to its submission. Management's Response. The District will implement additional controls in order to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation.

Corrective Action Plan

FY2022 Granite City Community Unit School District No. 9 Corrective Action Plan Finding Number: 2022-001 Finding Synopsis: During the year ended June 30, 2022, the District could not provide adequate supporting documentation for the public and nonpublic enrollment and low income counts that were used to allocate Title I services to District buildings. Action Steps: The District will implement additional controls in order to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation. Contact Person(s): Zack Suhre, Director of Finance Anticipated Completion Date: 6/30/2023

Prior Finding References

2021-001

About Eligibility →

FY 2021-06-30

FAC accepted this audit on November 3, 2021 — management decision was due May 3, 2022.

2021-001
Eligibility
REPEAT

8. Criteria or specific requirement (including statutory, regulatory, or other citation) - The Office of Management and Budget Compliance Supplement requires that an entity receiving Title I funds must serve eligible schools or attendance centers in rank order according to their percentage of poverty and that the entity must maintain records documenting compliance with this requirement. 9. Condition - During the year ended June 30, 2021, the District used the average daily attendance calculation as support for the public low-income count. This count is a portion of the formula which is used to allocate Title I services to District buildings. The District should have used a discrete headcount of low-income students in this calculation rather than the average daily attendance calculation. 10. Questioned Costs - Unknown. 11. Context - The District used incorrect information in the allocation formula for 100% of its Title I buildings. 12. Effect - Title I services were not allocated to buildings correctly. 13. Cause - Adequate procedures were not in place to ensure that required administrative responsibilities, including ensuring that all information used to calculate building eligibility, were being performed and reviewed for accuracy. 14. Recommendation - We recommend the District implement procedures to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation. Monitoring procedures should also be implemented to require a review of this information prior to its submission.

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8. Criteria or specific requirement (including statutory, regulatory, or other citation) - The Office of Management and Budget Compliance Supplement requires that an entity receiving Title I funds must serve eligible schools or attendance centers in rank order according to their percentage of poverty and that the entity must maintain records documenting compliance with this requirement. 9. Condition - During the year ended June 30, 2021, the District used the average daily attendance calculation as support for the public low-income count. This count is a portion of the formula which is used to allocate Title I services to District buildings. The District should have used a discrete headcount of low-income students in this calculation rather than the average daily attendance calculation. 10. Questioned Costs - Unknown. 11. Context - The District used incorrect information in the allocation formula for 100% of its Title I buildings. 12. Effect - Title I services were not allocated to buildings correctly. 13. Cause - Adequate procedures were not in place to ensure that required administrative responsibilities, including ensuring that all information used to calculate building eligibility, were being performed and reviewed for accuracy. 14. Recommendation - We recommend the District implement procedures to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation. Monitoring procedures should also be implemented to require a review of this information prior to its submission.

Corrective Action Plan

GRANITE CITY COMMUNITY UNIT SCHOOL DISTRICT NO. 09 3200 Maryville Rd. Granite City, Illinois 62040 Phone: (618) 451-5800 CORRECTIVE ACTION PLAN The Granite City Community Unit School District No. 9 (the ?District?) respectively submits the following corrective action plan for the year ended June 30, 2021. Schowalter & Jabouri, P.C., 12250 Weber Hill Road, Suite 315, St. Louis, MO 63127, is the independent public accounting firm that performed the audit. The finding from the 2021 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the reference assigned in the schedule FEDERAL AWARD FINDINGS Finding No. 2021-001 Federal Program: Assistance Listing #84.010A ? Title I ? Low Income Finding Type: Significant Deficiency Recommendation: The auditors recommend the District implement procedures to ensure that all necessary calculations to allocate Title I services to buildings are correctly computed and supported by appropriate supporting documentation. Monitoring procedures should also be implemented to require a review of this information prior to its submission. Responsible Official: Zack Suhre, Director of Finance Corrective Action Plan: The District will implement additional controls in order to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation. Date of Completion: June 30, 2022

Prior Finding References

2020-001

About Eligibility →

FY 2020-06-30

FAC accepted this audit on November 8, 2020 — management decision was due May 8, 2021.

2020-001
Eligibility

8. Criteria or specific requirement (including statutory, regulatory, or other citation) - The Office of Management and Budget Compliance Supplement requires that an entity receiving Title I funds must serve eligible schools or attendance centers in rank order according to their percentage of poverty and that the entity must maintain records documenting compliance with this requirement. 9. Condition - During the year ended June 30, 2020, the District used the average daily attendance calculation as support for the public low-income count. This count is a portion of the formula which is used to allocate Title I services to District buildings. The District should have used a discrete headcount of low-income students in this calculation rather than the average daily attendance calculation. 10. Questioned Costs - Unknown. 11. Context - The District used incorrect information in the allocation formula for 100% of its Title I buildings. 12. Effect - Title I services were not allocated to buildings correctly. 13. Cause - Adequate procedures were not in place to ensure that required administrative responsibilities, including ensuring that all information used to calculate building eligibility, were being performed and reviewed for accuracy. 14. Recommendation - We recommend the District implement procedures to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation. Monitoring procedures should also be implemented to require a review of this information prior to its submission.

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8. Criteria or specific requirement (including statutory, regulatory, or other citation) - The Office of Management and Budget Compliance Supplement requires that an entity receiving Title I funds must serve eligible schools or attendance centers in rank order according to their percentage of poverty and that the entity must maintain records documenting compliance with this requirement. 9. Condition - During the year ended June 30, 2020, the District used the average daily attendance calculation as support for the public low-income count. This count is a portion of the formula which is used to allocate Title I services to District buildings. The District should have used a discrete headcount of low-income students in this calculation rather than the average daily attendance calculation. 10. Questioned Costs - Unknown. 11. Context - The District used incorrect information in the allocation formula for 100% of its Title I buildings. 12. Effect - Title I services were not allocated to buildings correctly. 13. Cause - Adequate procedures were not in place to ensure that required administrative responsibilities, including ensuring that all information used to calculate building eligibility, were being performed and reviewed for accuracy. 14. Recommendation - We recommend the District implement procedures to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation. Monitoring procedures should also be implemented to require a review of this information prior to its submission.

Corrective Action Plan

GRANITE CITY COMMUNITY UNIT SCHOOL DISTRICT NO. 09 3200 Maryville Rd. Granite City, Illinois 62040 Phone: (618) 451-5800 CORRECTIVE ACTION PLAN The Granite City Community Unit School District No. 9 (the ?District?) respectively submits the following corrective action plan for the year ended June 30, 2020. Schowalter & Jabouri, P.C., 11878 Gravois Road, St. Louis, MO 63127, is the independent public accounting firm that performed the audit. The finding from the 2020 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the reference assigned in the schedule FEDERAL AWARD FINDINGS Finding No. 2020-001 Federal Program: CFDA #84.010A ? Title I ? Low Income Finding Type: Significant Deficiency Recommendation: The auditors recommend the District implement procedures to ensure that all necessary calculations to allocate Title I services to buildings are correctly computed and supported by appropriate supporting documentation. Monitoring procedures should also be implemented to require a review of this information prior to its submission. Responsible Official: Zack Suhre, Director of Finance Corrective Action Plan: The District will implement additional controls in order to ensure that all necessary calculations are correctly computed and supported by appropriate supporting documentation. Date of Completion: June 30, 2021

About Eligibility →

FY 2019-06-30

FAC accepted this audit on October 13, 2019 — management decision was due April 13, 2020.

2019-001
Activities Allowed or Unallowed / Cost Allowability

Criteria or specific requirement (including statutory, regulatory, or other citation) - 2 CFR Part 200 ?Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards? (the Uniform Guidance) requires that when employees work on multiple activities, the distribution of their salaries or wages must be supported by personnel activity reports or a statistical sampling system that has been approved by the cognizant federal agency. The Uniform Guidance also requires that where employees are expected to work solely on a single funding award, charges for their salaries must be supported by at least semi-annual certifications that they worked solely on that program for the period covered by the certification. Condition - The District did not correctly document the distribution of salaries and wages to the program. During the year ended June 30, 2019, the District did not obtain the required semi-annual certification for three individuals selected for testing who worked solely on the Title I cost objective. Questioned Costs - Unknown. Context - A sample of 15 individuals was selected for audit. Of the 15 individuals selected for testing, semi-annual certifications were not obtained for three individuals. Effect - The condition increases the risk that the District could report unallowable expenditures related to federal grant programs which could lead to expenditures being disallowed by the cognizant oversight agency. Cause - Adequate procedures were not in place to ensure that required administrative responsibilities, including ensuring that semi-annual certifications were completed for all required individuals, were being completed.

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Criteria or specific requirement (including statutory, regulatory, or other citation) - 2 CFR Part 200 ?Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards? (the Uniform Guidance) requires that when employees work on multiple activities, the distribution of their salaries or wages must be supported by personnel activity reports or a statistical sampling system that has been approved by the cognizant federal agency. The Uniform Guidance also requires that where employees are expected to work solely on a single funding award, charges for their salaries must be supported by at least semi-annual certifications that they worked solely on that program for the period covered by the certification. Condition - The District did not correctly document the distribution of salaries and wages to the program. During the year ended June 30, 2019, the District did not obtain the required semi-annual certification for three individuals selected for testing who worked solely on the Title I cost objective. Questioned Costs - Unknown. Context - A sample of 15 individuals was selected for audit. Of the 15 individuals selected for testing, semi-annual certifications were not obtained for three individuals. Effect - The condition increases the risk that the District could report unallowable expenditures related to federal grant programs which could lead to expenditures being disallowed by the cognizant oversight agency. Cause - Adequate procedures were not in place to ensure that required administrative responsibilities, including ensuring that semi-annual certifications were completed for all required individuals, were being completed.

Corrective Action Plan

GRANITE CITY COMMUNITY UNIT SCHOOL DISTRICT NO. 09 3200 Maryville Rd. Granite City, Illinois 62040 Phone: (618) 451-5800 CORRECTIVE ACTION PLAN October 1, 2019 The Granite City Community Unit School District No. 9 (the ?District?) respectively submits the following corrective action plan for the year ended June 30, 2019. Schowalter & Jabouri, P.C., 11878 Gravois Road, St. Louis, MO 63127, is the independent public accounting firm that performed the audit dated October 1, 2019. The finding from the 2019 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the reference assigned in the schedule FEDERAL AWARD FINDINGS Finding No. 2019-001 Federal Program: CFDA #84.010A ? Title I ? Low Income Finding Type: Significant Deficiency Recommendation: The auditors recommend the District implement procedures to ensure that all semi-annual certifications are performed and that copies of this documentation are retained. Responsible Official: Zack Suhre, Director of Finance Corrective Action Plan: The District will implement additional controls to ensure that all semi-annual certifications are performed and that copies of this documentation are retained. Date of Completion: June 30, 2020

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles →

FY 2018-06-30

FAC accepted this audit on October 18, 2018 — management decision was due April 18, 2019.

2018-001
Eligibility

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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FY 2017-06-30

FAC accepted this audit on October 11, 2017 — management decision was due April 11, 2018.

2017-001
Activities Allowed or Unallowed / Cost Allowability
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-002

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles →
2017-001
Activities Allowed or Unallowed / Cost Allowability
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-001

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles →
2017-002
Activities Allowed or Unallowed / Cost Allowability
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-003

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles →

FY 2016-06-30

FAC accepted this audit on October 16, 2016 — management decision was due April 16, 2017.

2016-001
Activities Allowed or Unallowed / Cost Allowability

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles →
2016-001
Reporting
QUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2016-002
Activities Allowed or Unallowed / Cost Allowability

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles →
2016-003
Activities Allowed or Unallowed / Cost Allowability

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles →
2016-004
Reporting
QUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Reporting →

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