Audit 19552

FY End
2022-06-30
Total Expended
$2.82M
Findings
12
Programs
29
Year: 2022 Accepted: 2023-04-04

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
15908 2022-004 - - B
15909 2022-006 - - B
15910 2022-003 - - L
15911 2022-005 - - B
15912 2022-001 - Yes P
15913 2022-002 - - P
592350 2022-004 - - B
592351 2022-006 - - B
592352 2022-003 - - L
592353 2022-005 - - B
592354 2022-001 - Yes P
592355 2022-002 - - P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund Esser II $922,314 Yes 0
84.425 Education Stabilization Fund Esser III $432,151 Yes 2
84.010 Title I Grants to Local Educational Agencies 22 $311,980 - 1
10.555 National School Lunch Program 22 $287,674 - 0
84.027 Special Education_grants to States 22 $249,744 - 1
10.553 School Breakfast Program 22 $153,279 - 0
10.555 National School Lunch Program 21 $68,717 - 0
10.555 Crrsa Child Nutrition - Child Nutrition Emergency $54,957 - 0
84.367 Improving Teacher Quality State Grants 22 $43,049 - 0
84.010 Title I Grants to Local Educational Agencies 21 $36,627 - 0
84.027 Special Education_grants to States Early Int $35,940 - 1
10.555 Fresh Fruits & Vegetables $33,922 - 0
93.778 Medical Assistance Program $31,418 - 0
10.553 School Breakfast Program 21 $29,318 - 0
10.555 Non-Cash Food Commodity $27,449 - 0
84.424 Student Support and Academic Enrichment Program 22 $23,921 - 0
10.560 State Administrative Expenses for Child Nutrition $20,874 - 0
84.173 Special Education_preschool Grants $14,558 - 0
84.027 Special Education_grants to States $8,857 - 1
84.367 Improving Teacher Quality State Grants 21 $6,256 - 0
84.027 Special Education_grants to States 21 $5,050 - 0
84.173 Arp Idea Ps $4,628 - 0
10.558 Child and Adult Care Food Program 22 $4,032 - 0
84.425 Education Stabilization Fund Hl $3,636 Yes 0
84.424 Student Support and Academic Enrichment Program 21 $2,272 - 0
10.579 Nslp Equipment Assistance Grant $1,840 - 0
10.558 Child and Adult Care Food Program 21 $801 - 0
10.558 Child and Adult Care Food Program $772 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
VQAFD36QR535 Julie Katzenberger Auditee
8157343374 Jenny Blocker Auditor
No contacts on file

Notes to SEFA

Title: Non-cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of West Carroll Community School District No. 314 and is presented on the 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 accounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the general purpose financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. See table in Notes to SEFA for non cash awards information.

Finding Details

The District is responsible for preparation of accurate expenditure reports. The District claimed expenditures which were not supported by proper documentation for the program. Expenditures claimed in excess of documented program expenditures total $13,397.
The District is responsible for preparation of accurate expenditure reports. The District claimed expenditures which were not supported by proper documentation for the program. Expenditures claimed in excess of documented program expenditures total $8,491.
The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District did not file the 6/30/22 ARP IDEA - IDEA ARP Funding Flow Through expenditure report in a timely matter.
The District is responsible for preparation of accurate expenditure reports. The District claimed expenditures which were not supported by proper documentation for the program. Expenditures claimed in excess of documented program expenditures total $2,667.
The District is responsible for the preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2022 financial audit. Adjustments were needed to properly report certain items of revenue and expense in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
The Illinois General Assembly, pursuant to the Illinois Government Ethics Act (5 ILCS 420/4A-101), requires certain individuals, including District board members, certified school business officials, and administrators, to annually file a statement of economic with the county clerk's office. The District had one individual who did not file the statement of economic interest by the May 1st deadline.
The District is responsible for preparation of accurate expenditure reports. The District claimed expenditures which were not supported by proper documentation for the program. Expenditures claimed in excess of documented program expenditures total $13,397.
The District is responsible for preparation of accurate expenditure reports. The District claimed expenditures which were not supported by proper documentation for the program. Expenditures claimed in excess of documented program expenditures total $8,491.
The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District did not file the 6/30/22 ARP IDEA - IDEA ARP Funding Flow Through expenditure report in a timely matter.
The District is responsible for preparation of accurate expenditure reports. The District claimed expenditures which were not supported by proper documentation for the program. Expenditures claimed in excess of documented program expenditures total $2,667.
The District is responsible for the preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2022 financial audit. Adjustments were needed to properly report certain items of revenue and expense in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
The Illinois General Assembly, pursuant to the Illinois Government Ethics Act (5 ILCS 420/4A-101), requires certain individuals, including District board members, certified school business officials, and administrators, to annually file a statement of economic with the county clerk's office. The District had one individual who did not file the statement of economic interest by the May 1st deadline.