FAC Explorer

Audit 19267

FY End
2022-06-30
Total Expended
$5.57M
Findings
18
Programs
18
Organization: Cook County School District 104 (IL)
Year: 2022 Accepted: 2023-03-26
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21422 2022-001 Significant Deficiency Yes L
21423 2022-001 Significant Deficiency Yes L
21424 2022-001 Significant Deficiency Yes L
21425 2022-001 Significant Deficiency Yes L
21426 2022-001 Significant Deficiency Yes L
21427 2022-001 Significant Deficiency Yes L
21428 2022-001 Significant Deficiency Yes L
21429 2022-001 Significant Deficiency Yes L
21430 2022-001 Significant Deficiency Yes L
597864 2022-001 Significant Deficiency Yes L
597865 2022-001 Significant Deficiency Yes L
597866 2022-001 Significant Deficiency Yes L
597867 2022-001 Significant Deficiency Yes L
597868 2022-001 Significant Deficiency Yes L
597869 2022-001 Significant Deficiency Yes L
597870 2022-001 Significant Deficiency Yes L
597871 2022-001 Significant Deficiency Yes L
597872 2022-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund - Esser II $1.55M Yes 1
10.555 National School Lunch Program $740,553 Yes 1
84.351 Arts in Education - Professional Development for Art Educators $562,667 - 0
84.287 Twenty-First Century Community Learning Centers $531,703 - 0
84.010 Title I Grants to Local Educational Agencies $491,913 - 0
84.351 Arts in Education $472,380 - 0
84.027 Special Education_grants to States $346,818 - 0
84.425 Education Stabilization Fund - Esser III $297,466 Yes 1
10.553 School Breakfast Program $145,766 Yes 1
84.367 Improving Teacher Quality State Grants $104,641 - 0
10.555 Commodities (non-Cash) $91,211 Yes 1
84.424 Student Support and Academic Enrichment Program $72,606 - 0
10.555 Fresh Fruits and Vegetables (dod) (non-Cash) $55,315 Yes 1
93.778 Medical Assistance Program $54,573 - 0
84.365 English Language Acquisition State Grants $37,045 - 0
84.425 Education Stabilization Fund - Digital Equity $10,828 Yes 1
10.556 Special Milk Program for Children $4,694 Yes 1
84.425 Education Stabilization Fund - Geer Early Childhood $2,644 Yes 1

Contacts

Name Title Type
V296NNLQWTD8 Troy Whalen Auditee
7084580505 Chuck Gusswein Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Cook County School District No. 104 and is presented on the modified 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 use the de minimis cost rate.

Finding Details

Finding 2022-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2021, this requirement was extended by six months for audits due on March 31, 2022. Condition: The FY2021 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2021 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.
Finding 2022-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2021, this requirement was extended by six months for audits due on March 31, 2022. Condition: The FY2021 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2021 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.
Finding 2022-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2021, this requirement was extended by six months for audits due on March 31, 2022. Condition: The FY2021 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2021 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.
Finding 2022-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2021, this requirement was extended by six months for audits due on March 31, 2022. Condition: The FY2021 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2021 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.
Finding 2022-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2021, this requirement was extended by six months for audits due on March 31, 2022. Condition: The FY2021 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2021 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.
Finding 2022-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2021, this requirement was extended by six months for audits due on March 31, 2022. Condition: The FY2021 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2021 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.
Finding 2022-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2021, this requirement was extended by six months for audits due on March 31, 2022. Condition: The FY2021 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2021 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.
Finding 2022-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2021, this requirement was extended by six months for audits due on March 31, 2022. Condition: The FY2021 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2021 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.
Finding 2022-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2021, this requirement was extended by six months for audits due on March 31, 2022. Condition: The FY2021 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2021 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.
Finding 2022-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2021, this requirement was extended by six months for audits due on March 31, 2022. Condition: The FY2021 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2021 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.
Finding 2022-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2021, this requirement was extended by six months for audits due on March 31, 2022. Condition: The FY2021 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2021 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.
Finding 2022-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2021, this requirement was extended by six months for audits due on March 31, 2022. Condition: The FY2021 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2021 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.
Finding 2022-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2021, this requirement was extended by six months for audits due on March 31, 2022. Condition: The FY2021 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2021 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.
Finding 2022-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2021, this requirement was extended by six months for audits due on March 31, 2022. Condition: The FY2021 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2021 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.
Finding 2022-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2021, this requirement was extended by six months for audits due on March 31, 2022. Condition: The FY2021 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2021 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.
Finding 2022-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2021, this requirement was extended by six months for audits due on March 31, 2022. Condition: The FY2021 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2021 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.
Finding 2022-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2021, this requirement was extended by six months for audits due on March 31, 2022. Condition: The FY2021 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2021 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.
Finding 2022-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2021, this requirement was extended by six months for audits due on March 31, 2022. Condition: The FY2021 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2021 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.