FAC Explorer

Audit 13397

FY End
2023-06-30
Total Expended
$4.83M
Findings
4
Programs
10
Organization: Troy Ccsd 30_c (IL)
Year: 2023 Accepted: 2024-01-24
Auditor: Gassensmith & Michalesko LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9662 2023-002 Material Weakness - L
9663 2023-003 Material Weakness - L
586104 2023-002 Material Weakness - L
586105 2023-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.16M - 0
84.027 Special Education_grants to States $951,205 Yes 1
84.010 Title I Grants to Local Educational Agencies $588,825 - 0
84.367 Improving Teacher Quality State Grants $206,747 - 0
10.553 School Breakfast Program $97,682 - 0
93.778 Medical Assistance Program $83,749 - 0
84.424 Student Support and Academic Enrichment Program $35,947 - 0
84.425 Education Stabilization Fund $26,736 Yes 0
84.173 Special Education_preschool Grants $22,145 Yes 0
84.365 English Language Acquisition State Grants $5,284 - 0

Contacts

Name Title Type
FBWJAMRDKYK3 Trevor Moore Auditee
8155776760 John Michalesko Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of the Troy Community Consolidated School District 30-C (District), and is presented on the modified cash basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), therefore some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the uniform guidance De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the uniform guidance

Finding Details

Finding 2023-002
2023-02:Quarterly Reporting Criteria: According to the State and Federal Grant Administration Policy and Fiscal Requirements and Procedures Handbook published by ISBE, expenditures for Federal Programs are required to be reported to ISBE on a quarterly basis, one month following quarter end. Condition: During the course of the audit, it was noted the District did not file expenditure reports within the stated time period for its ARP - LEA American Rescue Plan program. Context: One quarter reported for the aforementioned program was reported past the one month following quarter end time period. For the quarter ended June 30, 2023, the District has not filed the report as of December 1, 2023. Cause: The District did not have procedures requiring a formal documented review of the District's compliance with the reporting requirements. Effect: The District was not in compliance with the grant regulations over reporting. Recommendation: We recommend the District take steps to ensure expenditure reports are filed with the ISBE on a timely basis. Management’s Response: The District will implement an internal procedure to ensure proper filing within one month of quarter end to be in reporting compliance.
Finding 2023-003
2023-03:Expenditure Reporting Criteria: The District must file quarterly expenditure reports reflecting the expenditures recorded according to the District’s general ledger. Condition: During the course of the audit, it was noted the amount reported on the June 30, 2023 expenditure report did not correspond with the June 30, 2023 expenditures recorded in the District’s general ledger. Context: The District reported more expenditures on the report than were reported in the District’s general ledger. Cause: The District did not have procedures requiring the grant report was correctly prepared. Effect: The District overreported expenditures in the June 30, 2023 expenditure, which resulted in an incorrect report filed with ISBE. Recommendation: We recommend the District review the expenditures recorded in the general ledger before completing the quarterly expenditure reports. Management’s Response: The District will implement an internal procedure to ensure proper filing of the expenditure report with ISBE.
Finding 2023-002
2023-02:Quarterly Reporting Criteria: According to the State and Federal Grant Administration Policy and Fiscal Requirements and Procedures Handbook published by ISBE, expenditures for Federal Programs are required to be reported to ISBE on a quarterly basis, one month following quarter end. Condition: During the course of the audit, it was noted the District did not file expenditure reports within the stated time period for its ARP - LEA American Rescue Plan program. Context: One quarter reported for the aforementioned program was reported past the one month following quarter end time period. For the quarter ended June 30, 2023, the District has not filed the report as of December 1, 2023. Cause: The District did not have procedures requiring a formal documented review of the District's compliance with the reporting requirements. Effect: The District was not in compliance with the grant regulations over reporting. Recommendation: We recommend the District take steps to ensure expenditure reports are filed with the ISBE on a timely basis. Management’s Response: The District will implement an internal procedure to ensure proper filing within one month of quarter end to be in reporting compliance.
Finding 2023-003
2023-03:Expenditure Reporting Criteria: The District must file quarterly expenditure reports reflecting the expenditures recorded according to the District’s general ledger. Condition: During the course of the audit, it was noted the amount reported on the June 30, 2023 expenditure report did not correspond with the June 30, 2023 expenditures recorded in the District’s general ledger. Context: The District reported more expenditures on the report than were reported in the District’s general ledger. Cause: The District did not have procedures requiring the grant report was correctly prepared. Effect: The District overreported expenditures in the June 30, 2023 expenditure, which resulted in an incorrect report filed with ISBE. Recommendation: We recommend the District review the expenditures recorded in the general ledger before completing the quarterly expenditure reports. Management’s Response: The District will implement an internal procedure to ensure proper filing of the expenditure report with ISBE.