FAC Explorer

Audit 20871

FY End
2022-06-30
Total Expended
$1.76M
Findings
4
Programs
17
Organization: River Bend C.u.s.d. #2 (IL)
Year: 2022 Accepted: 2023-03-02
Auditor: Benning Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20733 2022-002 - Yes L
20734 2022-001 - - P
597175 2022-002 - Yes L
597176 2022-001 - - P

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $497,406 - 0
84.027 Special Education_grants to States $266,926 - 0
84.010 Title I Grants to Local Educational Agencies $132,583 Yes 0
84.425 Education Stabilization Fund Esser III $131,031 Yes 1
32.009 Emergency Connectivity Fund Program $91,770 Yes 0
10.559 Summer Food Service Program for Children $54,362 - 0
10.553 School Breakfast Program $53,289 - 0
10.555 Non-Cash Food Commodity $31,422 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $27,544 - 0
84.367 Improving Teacher Quality State Grants $27,174 - 0
84.425 Education Stabilization Fund $20,607 Yes 0
10.555 Fresh Fruits and Vegetables $14,437 - 0
93.778 Medical Assistance Program $13,946 - 0
84.173 Special Education_preschool Grants $12,660 - 1
84.424 Student Support and Academic Enrichment Program $8,411 - 0
84.425 Education Stabilization Fund Esser De $5,312 Yes 0
84.425 Education Stabilization Fund Esser II $1,287 Yes 0

Contacts

Name Title Type
WHDYXHQJG2E5 Darryl Hogue Auditee
8155892711 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 River Bend CUSD No. 2 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 amounts 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 the Notes to the SEFA for information on non cash assistance.

Finding Details

Finding 2022-002
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 3/31/22 expenditure report for the IDEA Pre-school Flow Through program (CFDA 84.173) was not submitted within the required timeframe.
Finding 2022-001
The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2022 financial audit. Several adjustments were made in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Finding 2022-002
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 3/31/22 expenditure report for the IDEA Pre-school Flow Through program (CFDA 84.173) was not submitted within the required timeframe.
Finding 2022-001
The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2022 financial audit. Several adjustments were made in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).