FAC Explorer

Audit 23924

FY End
2022-06-30
Total Expended
$1.32M
Findings
2
Programs
14
Organization: Lebanon Community Unit School District 9 (IL)
Year: 2022 Accepted: 2023-01-17
Auditor: Rice Sullivan LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20676 2022-004 Significant Deficiency - P
597118 2022-004 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
84.425 Elementary and Secondary School Relief Grant (er) and (e2) $438,558 Yes 0
84.010 Title I Grants to Local Educational Agencies $321,295 - 0
10.555 National School Lunch Program $166,718 - 0
84.027 Special Education_grants to States $142,775 - 0
84.425 Elementary and Secondary School Relief Grant (e3) $63,818 Yes 0
32.009 Emergency Connectivity Fund Program $62,764 Yes 1
10.553 School Breakfast Program $61,310 - 0
84.367 Improving Teacher Quality State Grants $21,426 - 0
10.555 National School Lunch Program - Food Distribution $16,784 - 0
10.559 Summer Food Service Program for Children $8,815 - 0
84.173 Special Education_preschool Flow Through $6,797 - 0
84.048 Career and Technical Education -- Basic Grants to States $5,578 - 0
93.778 Medical Assistance Program $1,980 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
UALFEUWL6BG8 Patrick Keeney Auditee
6185374611 Bill R. Dixon, CPA Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Lebanon Community Unit School District No. 9 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District has no subrecipients during the fiscal year ended June 30, 2022.
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Lebanon Community Unit School District No. 9 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The following amounts were expended in the form of non-cash assistance by Lebanon Community School District No. 9 and are included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (Assistance Listing Number 10.555) $16,784.
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Lebanon Community Unit School District No. 9 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District had no insurance premiums with Federal Awards, had no loans/loan guarantees outstanding at June 30, 2022 and had no Federal grants requiring matching expenditures.

Finding Details

Finding 2022-004
Lebanon Community Unit School District No. 9 50-082-0090-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2022-004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year:Emergency Connectivity Fund Grant - 2022 4. Project No.: ECF222119106 5. CFDA No.:32.009 6. Passed Through:N/A 7. Federal Agency:Federal Communications Commission 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for accurately recording revenues and expenditures for all federal programs on its general ledger. 9. Condition The District failed to accurately record revenues and expenditures for this federal program on its general ledger. 10. Questioned Costs None 11. Context Due to the Federal Communications Commission's direct payment of funds to the vendor, the District failed in recording federal grant revenue and expenditures on its general ledger. 12. Effect The District did not have accurate federal grant revenues and expenditures on its general ledger. 13. Cause The District did not have proper controls in place to ensure all federal grant monies are recorded on its general ledger. 14. Recommendation The District should have control procedures in place to ensure all federal grant monies are recorded on its general ledger. 15. Management's response The District will implement proper controls to ensure all federal grant revenues and expenditures are recorded on its general ledger.
Finding 2022-004
Lebanon Community Unit School District No. 9 50-082-0090-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2022-004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year:Emergency Connectivity Fund Grant - 2022 4. Project No.: ECF222119106 5. CFDA No.:32.009 6. Passed Through:N/A 7. Federal Agency:Federal Communications Commission 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for accurately recording revenues and expenditures for all federal programs on its general ledger. 9. Condition The District failed to accurately record revenues and expenditures for this federal program on its general ledger. 10. Questioned Costs None 11. Context Due to the Federal Communications Commission's direct payment of funds to the vendor, the District failed in recording federal grant revenue and expenditures on its general ledger. 12. Effect The District did not have accurate federal grant revenues and expenditures on its general ledger. 13. Cause The District did not have proper controls in place to ensure all federal grant monies are recorded on its general ledger. 14. Recommendation The District should have control procedures in place to ensure all federal grant monies are recorded on its general ledger. 15. Management's response The District will implement proper controls to ensure all federal grant revenues and expenditures are recorded on its general ledger.