FAC Explorer

Audit 2284

FY End
2023-06-30
Total Expended
$23.06M
Findings
6
Programs
15
Organization: Alton Community Unit School District #11 (IL)
Year: 2023 Accepted: 2023-11-03
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205 2023-003 Significant Deficiency Yes L
1206 2023-004 Significant Deficiency Yes F
1207 2023-005 Significant Deficiency - L
577647 2023-003 Significant Deficiency Yes L
577648 2023-004 Significant Deficiency Yes F
577649 2023-005 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $3.28M Yes 0
10.553 School Breakfast Program $760,124 Yes 0
84.367 Improving Teacher Quality State Grants $399,777 - 0
84.287 Twenty-First Century Community Learning Centers $272,406 - 0
84.027 Special Education_grants to States $199,520 - 0
93.778 Medical Assistance Program $190,044 - 0
10.560 State Administrative Expenses for Child Nutrition $178,123 - 0
32.009 Emergency Connectivity Fund Program $92,722 - 0
84.048 Career and Technical Education -- Basic Grants to States $80,115 - 0
10.555 National School Lunch Program $56,646 Yes 0
10.559 Summer Food Service Program for Children $36,844 Yes 0
84.173 Special Education_preschool Grants $32,286 - 0
84.425 Education Stabilization Fund $16,848 Yes 1
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $9,321 - 0
10.649 Pandemic Ebt Administrative Costs $5,950 - 0

Contacts

Name Title Type
CACCK5AKRN81 Mary Schell Auditee
6184742600 Joshua Andres 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 Alton Community Unit School District #11 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 10% de minimis cost rate. No federal awards were provided to subrecipients for the year ended June 30, 2023.
Title: NONCASH ASSISTANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Alton Community Unit School District #11 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 10% de minimis cost rate. The following amounts were expended in the form of non-cash assistance by Alton Community Unit School District No. 11 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (AL 10.555): $122,073. OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUIT & VEGETABLES = $56,646. Total = $178,719.
Title: OTHER INFORMATION Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Alton Community Unit School District #11 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 10% de minimis cost rate. There was no insurance coverage in effect paid with Federal funds during the year. There were no loans/loan guarantees outstanding at June 30. The District has no Federal grants requiring matching expenditures during the fiscal year ended June 30.

Finding Details

Finding 2023-003
Reporting. The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. No questioned costs. Of the 15 quarterly expenditure reports for fiscal year 2023 that were submitted to the Illinois State Board of Education for the Education Stabilization fund, one was not filed by the required due date of 20 days after the quarter ends. Late filing of expenditure reports. One expenditure report for the Education Stabilization Fund was submitted after the due date. The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. The District will submit timely periodic expenditure reports.
Finding 2023-004
Equipment/Real Property Management. The District included items in capital outlay objects in both the general ledger and Illinois State Board of Education expenditure reports that were below the District's capitalization threshold of $5,000. No questioned costs. Of the five Education Stablization Fund grants with expenditures in the fiscal year, one of the grants included items below the capitalization threshold of $5,000 in capital outlay objects. The District did not follow its capitalization threshold as outlined in its Fixed Asset Policy. This was an oversight by management and the grant coordinator. The District should only include items greater than its $5,000 capitalization threshold in capital outlay objects in its general ledger, budgets, and expenditure reports filed with the Illinois State Board of Education. The District will ensure that all capital outlay costs exceed the $5,000 capitalization threshold.
Finding 2023-005
Reporting. The expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. No questioned costs. The District reported $260,000 of expenditures for COVID stipends and $8,150 for related benefits in function 2300 on its 6/30/2023 expenditure report to the Illinois State Board of Education, but the expenses were posted in function 1000 in the general ledger. The District also reported $5,811 in a 1000 object on its 6/30/2023 expenditure report to the Illinois State Board of Education, but the expense was posted in object 2000 in the general ledger. The general ledger does not match the expenditure report filed with the Illinois State Board of Education for the functions and objects noted above. The District did not ensure the grant budget and the functions of the general ledger matched before processing grant expenditures. The expenditure reports filed with the Illinois State Board of Education should match the general ledger of the District's accounting system by function and object. To ensure that expenditure reports and the general ledger detail match, the District will provide training for grant managers regarding coding all payments to match the ISBE budget detail for grant functions before processing payments.
Finding 2023-003
Reporting. The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. No questioned costs. Of the 15 quarterly expenditure reports for fiscal year 2023 that were submitted to the Illinois State Board of Education for the Education Stabilization fund, one was not filed by the required due date of 20 days after the quarter ends. Late filing of expenditure reports. One expenditure report for the Education Stabilization Fund was submitted after the due date. The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. The District will submit timely periodic expenditure reports.
Finding 2023-004
Equipment/Real Property Management. The District included items in capital outlay objects in both the general ledger and Illinois State Board of Education expenditure reports that were below the District's capitalization threshold of $5,000. No questioned costs. Of the five Education Stablization Fund grants with expenditures in the fiscal year, one of the grants included items below the capitalization threshold of $5,000 in capital outlay objects. The District did not follow its capitalization threshold as outlined in its Fixed Asset Policy. This was an oversight by management and the grant coordinator. The District should only include items greater than its $5,000 capitalization threshold in capital outlay objects in its general ledger, budgets, and expenditure reports filed with the Illinois State Board of Education. The District will ensure that all capital outlay costs exceed the $5,000 capitalization threshold.
Finding 2023-005
Reporting. The expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. No questioned costs. The District reported $260,000 of expenditures for COVID stipends and $8,150 for related benefits in function 2300 on its 6/30/2023 expenditure report to the Illinois State Board of Education, but the expenses were posted in function 1000 in the general ledger. The District also reported $5,811 in a 1000 object on its 6/30/2023 expenditure report to the Illinois State Board of Education, but the expense was posted in object 2000 in the general ledger. The general ledger does not match the expenditure report filed with the Illinois State Board of Education for the functions and objects noted above. The District did not ensure the grant budget and the functions of the general ledger matched before processing grant expenditures. The expenditure reports filed with the Illinois State Board of Education should match the general ledger of the District's accounting system by function and object. To ensure that expenditure reports and the general ledger detail match, the District will provide training for grant managers regarding coding all payments to match the ISBE budget detail for grant functions before processing payments.