COMPLIANCE WITH FY2019 GATA AUDIT REQUIREMENTS

Presented by

Illinois State Board of Education GATA Division

AT A GLANCE*• Login to Grantee Portal (https://grants.illinois.gov/portal/)

• Open Active Audit Review

• Complete Step 1 – Audit Certification • Due 60 days after year-end

• Complete Step 2 – Consolidated Year-End Financial Report (CYEFR)• Due 6 months after year-end, OR within 45 days of FAC submission

• Complete Step 3 – Upload File Requirements • Due either 6 or 9 (for Single Audit filers) months after year-end

• Complete Step 4 – Data Collection Form• Due at time of Step 3. Step 4 is not required for Single Audit filers

*see subsequent pages for more detailed information regarding the completion of Steps 1-4

Please keep in mind, the screenshots in the following pages were included to assist grantees with navigating the Grantee Portal.Exact language may be different than what individual grantees see on the screen.

Helpful Information

• When contacting your cognizant agency for assistance with GATA Compliance Requirements it is helpful to have your Grantee ID and/or Audit ID

• On the first business day after the grantee’s fiscal year end (6/30/19 for School Districts and most other LEAs) the grantee will receive a notification that their Active Audit Review is available.

• Grantees should begin by logging into the GATA Grantee Portal(https://grants.illinois.gov/portal).

LOGIN TO GRANTEE PORTAL

For assistance logging into the Grantee Portal or help recovering an account, please call the Department of Innovation and Technology help desk at 217-524-3648

• Scroll down to the “Active Audit Review” (Review) section and click on the “View” button

• The columns for “Status” and “Status Description” briefly describe the current state of the Review. More detailed information about the Review can be seen by clicking on the “View” button.

• Additional information for a given step can be seen by clicking on the button next to the corresponding step (e.g. “Consolidated Year-End Financial Repot”).

OPEN ACTIVE AUDIT REVIEW

• From this page, the grantee can manage which portal users can complete audit steps and receive audit notifications.

• Complete each step of the active audit review by clicking the button for the step you would like to complete.• Audit steps need to be

completed in order

ACTIVE AUDIT REVIEW

Complete Step 1 – Audit Certification Form

• Click on the “Audit Certification Form” button

• Question 1 – Did the grantee expend$750,000 or more in Federal grant awards

• Questions 2-3 – Expenditures of State and/or Federal grant awards

• The following ISBE programs SHOULD NOT be included in the calculation of expenditures of State awards:• Evidence Based Funding, Mandated Categorical,

Transportation• Expenditures from these programs will be captured

in the “All other costs not allocated” section.

*If the grantee is an LEA required to submit an AFR to ISBE, and certifies to expending $300,000 or more, then a GAGAS audit is still required.

Complete Step 2 – CYEFR (At a Glance)*• Click the “View” button and complete the following

sections:

• Each CSFA listed on the CYEFR and complete each individual grant section.

• $ State Column – Expenditures of State funded grants, i.e. FRIS project code 3000

• $ Federal Column – Expenditures of Federally funded grants, i.e. FRIS project code 4000

• $ Other / $ Match Column – Expenditures of non-grant funds

• “Other grant programs and activities”• This section is used to report Federal and other grants

received from a non-State agency source (e.g. grants received directly from the federal government, a special education cooperative, etc.)

• “All other costs not allocated”• Report all remaining non-grant award expenditures for the

grantee.

*The following pages include detailed information about each section of the CYEFR

Complete Step 2 – CYEFRCSFA Sections• Complete the top section of each CSFA section.

• In almost all situations the program limitations will be “No” and left blank

• In almost all situations the Mandatory Match % will be “No”

• Indirect Cost Rate – complete if indirect costs are being charged to the specific grant program

• The “Match Amount” column should be used to report expenditures of local funds for purposes of the specific grant program.

• Amounts can be reported in this column even if “Mandatory Match” is not required

• Total expenditures should agree with total expenditures reported to ISBE for the specified audit period (e.g. expenditures should match the 6/30 expenditure report submitted to ISBE)

• Expenditures should be reported in the appropriate category. ISBE programs use FRIS object codes as the categories.

• Note: the categories are not in the same order as the FRIS object codes

• After all expenditures are entered, press the “Save” button to complete the section

Complete Step 2 – CYEFRCSFA Sections (Nutrition Programs)

• ISBE Nutrition Programs (National School Lunch, School Breakfast, Summer Food, Child and Adult Care Food, etc.) should be reported under the “Federal” column and can be reported in lump sum fashion under “Food costs and supplies”

• The total amount reported should agree to the total amount received as reimbursement during the fiscal year under audit• Amount received as reimbursement reflects the

total amount “expended” from grant funds.

Complete Step 2 – CYEFR Other grant programs & activities

• Expenditures from Federal grants received from a non-State agency should be reported under the “Direct Federal” column• For example: Expenditure of IDEA funds

received from a Special Education Cooperative would be reported here

• Expenditures from non-Federal grants received from a non-State agency should be reported under the “Other Amount” column

• This section is not required if the grantee only receives and expends funds from grants provided by State agencies

Complete Step 2 – CYEFR All other costs not allocated

• All other grantee expenditures are reported in this section.

• After all of the CYEFR sections are complete:

• All “CSFA sections” + “Other grant programs & activities” + “All other costs not allocated” = Total Expenditures reported on grantee’s financial statements

• LEAs which complete an Annual Financial Report should calculate “All other costs not allocated”:• Total AFR Expenditures OR Total Government

Wide Expenditures minus [“CSFA sections” + “Other grant programs & activities”]

Complete Step 2 – “In Relation to” Opinion on the CYEFR • The following information should be shared with the grantee’s audit

firm:• An “In Relation to” opinion on the CYEFR is required for all audits of year-ends

after 11/30/18 (AU-C Section 725 Supplementary Information in Relation to the Financial Statements as a Whole)

• The opinion is similar to the one issued for the Schedule of Expenditures of Federal Awards (SEFA)

Complete Step 3 – Audit Package Upload• From the Active Audit Review screen,

click on the “Upload Requirements” button under Step 3 – Upload File Requirements• Specific requirements will differ slightly

based on the type of audit required.• Requirements are listed on the Active Audit

Review screen as well as the “Upload Requirements” screen

• The upload requirements should be shared with the grantee’s audit firm to ensure all of the required documents are uploaded.

Complete Step 3 – Audit Package Upload• Required files should be uploaded as a

searchable PDF

• Required files can be uploaded as separate PDFs or as one large PDF document

• The Peer Review letter is often referred to as the “Report of Firm’s System of Quality Control”• Letter issued to the grantee’s audit firm from

another audit firm• NOT the letter provided by the AICPA• Ensure the letter is up-to-date and covers the

audit period (through the report date)• If the CPA firm is in process of a review or

their report has not yet been issued, then documentation showing the firm is currently under review and is still participating in the peer review program Specific files required. These will change based on the

type of audit required.

Complete Step 4- Data Collection Form• Complete the Data Collection form

by clicking on the “Data Collection Form” button on the Active Audit Review screen.

• The Data Collection form is used to collect information about the audit firm and the audit performed

• If the grantee is subject to a single audit, then this form is completed automatically and no action is required by the grantee

Complete Step 4- Data Collection Form• Complete all the sections in the Data

Collection form by clicking on the “Edit” button

• Most of the information can be obtained from the grantee’s audit firm

• Once the form is complete, submit the form by clicking on the “Submit” button

Step 5 - Management Decision Memo

• Issued by the cognizant agency (in most cases ISBE) after the audit has been reviewed by the central reviewer and all applicable state agencies

• Communicates results of the audit review

• Signifies the completion of the audit review

Contact InformationGATA Division Information:

GATA@isbe.net

217-782-5630

https://www.isbe.net/gata

Questions Concerning Audit Requirements:

Alex Wheeler: awheeler@isbe.net

Lilia Espinosa-Speta: lespinos@isbe.net