Audit 24136

FY End
2022-06-30
Total Expended
$1.03M
Findings
22
Programs
17
Year: 2022 Accepted: 2023-04-05

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
35240 2022-005 - - L
35241 2022-009 - - L
35242 2022-008 - - L
35243 2022-010 - - L
35244 2022-007 - - L
35245 2022-006 - - L
35246 2022-001 Significant Deficiency - P
35247 2022-002 - - P
35248 2022-003 - - P
35249 2022-004 - - P
35250 2022-011 - - L
611682 2022-005 - - L
611683 2022-009 - - L
611684 2022-008 - - L
611685 2022-010 - - L
611686 2022-007 - - L
611687 2022-006 - - L
611688 2022-001 Significant Deficiency - P
611689 2022-002 - - P
611690 2022-003 - - P
611691 2022-004 - - P
611692 2022-011 - - L

Contacts

Name Title Type
CQ1SZ9CXU885 Kurt Alberstett Auditee
8152482171 Jenny Blocker Auditor
No contacts on file

Notes to SEFA

Title: Noncash assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Durand Community Unit School District #322 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 of 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 table in Notes to SEFA for information regarding non cash assistance.

Finding Details

Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Title I - Low Income program (CFDA 84.010A) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Fed Sp Ed - IDEA Flow Through program (CFDA 84.027A) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Fed Spec Ed - Pre-School Flow Through program (CFDA 84.173) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/22 expenditure report for the IDEA ARP Funding Flow Through program (CFDA 84.027X) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Title II - Teacher Quality program (CFDA 84.367A) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Title IV - Student Support & Academic Enrichment Program (CFDA 84.424) was not submitted within the required timeframe.
The function of the District treasurer is to review the accounting functions and provide a measure of oversight over daily procedures. The District bookkeeper also serves as the district treasurer. Segregation of duties essential for proper internal control over financial transactions is compromised when the same person functions in the capacity of both the person responsible for recording transactions and the person responsible for oversight of the financial procedures.
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 interest 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.
One or more custodians of funds failed to comply with the bonding requirements of the Illinois School Code. The treasurer's bond in force was not sufficient to meet the bonding requirement for one month during fiscal year 2022. Illinois School Code requires the district treasurer to be bonded for at least 25% of the total funds in his/her custody.
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 needed 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).
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/22 expenditure report for the ESSER III program (CFDA 84.425U) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Title I - Low Income program (CFDA 84.010A) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Fed Sp Ed - IDEA Flow Through program (CFDA 84.027A) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Fed Spec Ed - Pre-School Flow Through program (CFDA 84.173) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/22 expenditure report for the IDEA ARP Funding Flow Through program (CFDA 84.027X) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Title II - Teacher Quality program (CFDA 84.367A) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 expenditure report for the Title IV - Student Support & Academic Enrichment Program (CFDA 84.424) was not submitted within the required timeframe.
The function of the District treasurer is to review the accounting functions and provide a measure of oversight over daily procedures. The District bookkeeper also serves as the district treasurer. Segregation of duties essential for proper internal control over financial transactions is compromised when the same person functions in the capacity of both the person responsible for recording transactions and the person responsible for oversight of the financial procedures.
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 interest 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.
One or more custodians of funds failed to comply with the bonding requirements of the Illinois School Code. The treasurer's bond in force was not sufficient to meet the bonding requirement for one month during fiscal year 2022. Illinois School Code requires the district treasurer to be bonded for at least 25% of the total funds in his/her custody.
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 needed 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).
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/22 expenditure report for the ESSER III program (CFDA 84.425U) was not submitted within the required timeframe.