FAC Explorer

Audit 15562

FY End
2023-06-30
Total Expended
$6.54M
Findings
14
Programs
15
Organization: Harvard Community Unit School District No. 50 (IL)
Year: 2023 Accepted: 2024-02-05
Auditor: Sikich LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
11746 2023-002 - Yes C
11747 2023-002 - Yes C
11748 2023-002 - Yes C
11749 2023-002 - Yes C
11750 2023-002 - Yes C
11751 2023-002 - Yes C
11752 2023-002 - Yes C
588188 2023-002 - Yes C
588189 2023-002 - Yes C
588190 2023-002 - Yes C
588191 2023-002 - Yes C
588192 2023-002 - Yes C
588193 2023-002 - Yes C
588194 2023-002 - Yes C

Programs

ALN Program Spent Major Findings
84.425 Covid-19 Elementary and Secondary School Emergency Relief Fund $2.83M Yes 0
84.027 Special Education_grants to States $654,386 - 0
84.010 Title I - Low Income $214,128 - 0
93.778 Medicaid - Administrative Outreach Program $119,976 - 0
84.365 Title III - Lang Inst Prog - Limited Eng Liplep $106,363 - 0
84.010 Title I - School Improvement and Accountability $98,793 - 0
10.555 Commodity Food Program (non-Cash Commodity) $73,445 - 1
84.367 Title II - Teacher Quality $67,557 - 0
10.553 School Breakfast Program $43,777 - 1
10.555 National School Lunch Program $41,391 - 1
10.555 Dod - Fresh Fruits and Vegetables $32,353 - 1
84.048 V.e. Perkins- Title Iic $29,420 - 0
84.424 Title Iva - Student Support and Academic Enrichment $13,359 - 0
84.173 Special Education_preschool Grants $12,465 - 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0

Contacts

Name Title Type
F34WA3JRBLP4 Melissa Geyman Sell Auditee
8159434022 Anthony Cervini Auditor
No contacts on file

Notes to SEFA

Title: Note 3: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Harvard Community Unit School District #50 and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Auditee did not elect to use the federal 10% de minimis indirect cost rate. Of the federal expenditures presented in the schedule, Harvard Community Unit District #50 provided $0 federal awards to subrecipients
Title: Note 4: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Harvard Community Unit School District #50 and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Auditee did not elect to use the federal 10% de minimis indirect cost rate. Havard Community Unit School District #50 expended $105,798 in the form of non-cash assistance and should be included in the Schedule of Expenditures of Federal Awards.
Title: Note 5: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Harvard Community Unit School District #50 and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Auditee did not elect to use the federal 10% de minimis indirect cost rate. No Insurance coverage in effect was paid with Federal funds during the fiscal year. No Loans/Loan Guarantees Outstanding at June 30 and the District did not have Federal grants requiring matching expenditures.

Finding Details

Finding 2023-002
2023-002 Child Nutrition Cluster 2022 and 2023 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2023, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2023 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2023-002
2023-002 Child Nutrition Cluster 2022 and 2023 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2023, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2023 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2023-002
2023-002 Child Nutrition Cluster 2022 and 2023 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2023, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2023 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2023-002
2023-002 Child Nutrition Cluster 2022 and 2023 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2023, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2023 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2023-002
2023-002 Child Nutrition Cluster 2022 and 2023 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2023, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2023 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2023-002
2023-002 Child Nutrition Cluster 2022 and 2023 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2023, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2023 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2023-002
2023-002 Child Nutrition Cluster 2022 and 2023 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2023, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2023 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2023-002
2023-002 Child Nutrition Cluster 2022 and 2023 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2023, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2023 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2023-002
2023-002 Child Nutrition Cluster 2022 and 2023 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2023, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2023 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2023-002
2023-002 Child Nutrition Cluster 2022 and 2023 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2023, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2023 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2023-002
2023-002 Child Nutrition Cluster 2022 and 2023 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2023, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2023 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2023-002
2023-002 Child Nutrition Cluster 2022 and 2023 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2023, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2023 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2023-002
2023-002 Child Nutrition Cluster 2022 and 2023 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2023, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2023 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2023-002
2023-002 Child Nutrition Cluster 2022 and 2023 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2023, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2023 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan