FAC Explorer

Audit 21215

FY End
2022-06-30
Total Expended
$4.69M
Findings
2
Programs
9
Organization: Kirby School District 140 (IL)
Year: 2022 Accepted: 2022-10-24
Auditor: Mueller & CO LLP Dba Pkf Mueller

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21437 2022-001 Material Weakness - L
597879 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.425 Covid-19 - Education Stabilization Fund $2.41M Yes 0
84.027 Special Education_grants to States $1.07M - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $330,604 - 0
10.556 Special Milk Program for Children $59,559 - 0
93.778 Medical Assistance Program $48,074 - 0
84.173 Special Education_preschool Grants $40,707 - 0
84.424 Student Support and Academic Enrichment Program $23,942 - 0
84.010 Title I Grants to Local Educational Agencies $18,545 - 0
84.365 English Language Acquisition State Grants $14,816 - 0

Contacts

Name Title Type
XT85V8G9QLM8 Michael L Andershak Auditee
7085326462 John Fedus Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3.NONCASH ASSISTANCE Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Kirby School District No. 140 (District) and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). 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 District has elected not to use the 10-percent de minimis cost rate. Noncash assistance expended by the District amounted to zero.
Title: NOTE 4.OTHER INFORMATION Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Kirby School District No. 140 (District) and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). 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 District has elected not to use the 10-percent de minimis cost rate. Insurance coverage in effect paid with federal funds during the fiscal year amounted to zero.Loans/loan guarantees outstanding at June 30, 2022 amounted to zero.The District had no federal grants requiring matching expenditures during the year ended June 30, 2022.

Finding Details

Finding 2022-001
Kirby School District No. 140 07-016-1400-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2022 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: COVID-19, Elementary and Secondary School Relief 4. Project No.: 21-4998 5. CFDA No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. 9. Condition The first and third quarter expenditure reports were not submitted to ISBE by the report due dates. 10. Questioned Costs None. 11. Context The first and thrid quarter expenditure reports were 83 and 23 days late, respectively. 12. Effect The compliance requirement for reporting was not met. 13. Cause Turnover in management affected the timely submission of the first and third quarter expenditure reports. 14. Recommendation We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due date set by ISBE. 15. Management's response The District management agrees with the finding and recommendation.
Finding 2022-001
Kirby School District No. 140 07-016-1400-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2022 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: COVID-19, Elementary and Secondary School Relief 4. Project No.: 21-4998 5. CFDA No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. 9. Condition The first and third quarter expenditure reports were not submitted to ISBE by the report due dates. 10. Questioned Costs None. 11. Context The first and thrid quarter expenditure reports were 83 and 23 days late, respectively. 12. Effect The compliance requirement for reporting was not met. 13. Cause Turnover in management affected the timely submission of the first and third quarter expenditure reports. 14. Recommendation We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due date set by ISBE. 15. Management's response The District management agrees with the finding and recommendation.