FAC Explorer

Audit 1684

FY End
2023-06-30
Total Expended
$4.60M
Findings
4
Programs
16
Organization: Litchfield Community Unit School District No. 12 (IL)
Year: 2023 Accepted: 2023-10-30
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
905 2023-002 Significant Deficiency - L
906 2023-003 Significant Deficiency - B
577347 2023-002 Significant Deficiency - L
577348 2023-003 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $487,327 - 0
10.553 School Breakfast Program $234,756 - 0
16.710 Public Safety Partnership and Community Policing Grants $97,354 - 0
84.367 Improving Teacher Quality State Grants $54,816 - 0
10.560 State Administrative Expenses for Child Nutrition $43,069 - 0
10.555 National School Lunch Program $40,493 - 0
32.009 Emergency Connectivity Fund Program $40,000 - 0
84.358 Rural Education $35,702 - 0
84.424 Student Support and Academic Enrichment Program $33,251 - 0
93.778 Medical Assistance Program $17,359 - 0
84.027 Special Education_grants to States $16,379 - 0
84.048 Career and Technical Education -- Basic Grants to States $15,405 - 0
84.425 Education Stabilization Fund $3,310 Yes 0
84.173 Special Education_preschool Grants $1,435 - 0
10.559 Summer Food Service Program for Children $930 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
KJFCP9H58Q15 Gregg Fuerstenau Auditee
2173242157 Robyn Klingler Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of LITCHFIELD COMMUNITY UNIT SCHOOL DISTRICT NO. 12 and is presented on the MODIFIED CASH 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 use the de minimis cost rate. None
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of LITCHFIELD COMMUNITY UNIT SCHOOL DISTRICT NO. 12 and is presented on the MODIFIED CASH 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 use the de minimis cost rate. The following amounts were expended in the form of non-cash assistance by LITCHFIELD COMMUNITY UNIT SCHOOL DISTRICT NO. 12 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (AL 10.555)**: $24,684 and OTHER NON-CASH ASSISTANCE-DEPT. OF DEFENSE FRUITS & VEGETABLES: $40,493. Total Non-Cash $65,177.
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of LITCHFIELD COMMUNITY UNIT SCHOOL DISTRICT NO. 12 and is presented on the MODIFIED CASH 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 use the de minimis cost rate. No insurance coverage in effect was paid with Federal funds during the fiscal year. There were no loans/loan guarantees outstanding at June 30, 2023. The District did have Federal grants requiring matching expenditures.

Finding Details

Finding 2023-002
8. Criteria or specific requirement (including statutory, regulatory, or other citation): Reporting '9. Condition: The District's general ledger expense account functions and objects do not agree to the account functions and objects that were reported to the Illinois State Board of Education on the quarterly expenditure reports and budgets approved by the Illinois State Board of Education. '10. Questioned Costs: No questioned costs. '11. Context: The District filed quarterly expenditure reports for ESSER III with the Illinois State Board of Education. Each expenditure report had discrepancies between the expense account functions and objects claimed on the expenditure report to the general ledger expense account functions and objects. All expenses incurred were in the proper period. '12. Effect: The District's general ledger accounts did not support the expenditure reports filed with the Illinois State Board of Education for fiscal year 2023. 13. Cause: This was an oversight by management personnel in the District. 14. Recommendation: The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. 15. Management's response: The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education.
Finding 2023-003
8. Criteria or specific requirement (including statutory, regulatory, or other citation): Allowable Cost '9. Condition: The District submitted an expenditure to the Illinois State Board of Education in excess of the budget. '10. Questioned Costs: The questioned cost is $1,191. '11. Context: The District budgeted for ActivPanels at $30,000 in account #1000-700. However, the District purchased ActivPanels for $34,191 and submitted this expenditure on the September 30, 2022 expenditure report to the Illinois State Board of Education. A variance up to 10% overbudget or $1,000, whichever is greater, is allowed. Therefore, the allowed variance is $3,000 ($30,000*10%) leaving the questioned cost as $1,191. '12. Effect: The District over expended a line item in the budget in excess of the allowable variance. 13. Cause: This was an oversight by management personnel in the District when submitting expenditures to the Illinois State Board of Education. 14. Recommendation: The District should ensure that the expenditure reports filed with the Illinois State Board of Education are in accordance with the items included in the budget. 15. Management's response: The District will take the necessary steps to ensure the expenditures fall within the budget line items. If necessary, the District will amend the budget to avoid over expending a line item in the original budget.
Finding 2023-002
8. Criteria or specific requirement (including statutory, regulatory, or other citation): Reporting '9. Condition: The District's general ledger expense account functions and objects do not agree to the account functions and objects that were reported to the Illinois State Board of Education on the quarterly expenditure reports and budgets approved by the Illinois State Board of Education. '10. Questioned Costs: No questioned costs. '11. Context: The District filed quarterly expenditure reports for ESSER III with the Illinois State Board of Education. Each expenditure report had discrepancies between the expense account functions and objects claimed on the expenditure report to the general ledger expense account functions and objects. All expenses incurred were in the proper period. '12. Effect: The District's general ledger accounts did not support the expenditure reports filed with the Illinois State Board of Education for fiscal year 2023. 13. Cause: This was an oversight by management personnel in the District. 14. Recommendation: The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. 15. Management's response: The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education.
Finding 2023-003
8. Criteria or specific requirement (including statutory, regulatory, or other citation): Allowable Cost '9. Condition: The District submitted an expenditure to the Illinois State Board of Education in excess of the budget. '10. Questioned Costs: The questioned cost is $1,191. '11. Context: The District budgeted for ActivPanels at $30,000 in account #1000-700. However, the District purchased ActivPanels for $34,191 and submitted this expenditure on the September 30, 2022 expenditure report to the Illinois State Board of Education. A variance up to 10% overbudget or $1,000, whichever is greater, is allowed. Therefore, the allowed variance is $3,000 ($30,000*10%) leaving the questioned cost as $1,191. '12. Effect: The District over expended a line item in the budget in excess of the allowable variance. 13. Cause: This was an oversight by management personnel in the District when submitting expenditures to the Illinois State Board of Education. 14. Recommendation: The District should ensure that the expenditure reports filed with the Illinois State Board of Education are in accordance with the items included in the budget. 15. Management's response: The District will take the necessary steps to ensure the expenditures fall within the budget line items. If necessary, the District will amend the budget to avoid over expending a line item in the original budget.