FAC Explorer

Audit 2626

FY End
2023-06-30
Total Expended
$1.11M
Findings
4
Programs
11
Organization: Panhandle Cusd #2 (IL)
Year: 2023 Accepted: 2023-11-08
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1391 2023-002 Significant Deficiency - L
1392 2023-003 Significant Deficiency - L
577833 2023-002 Significant Deficiency - L
577834 2023-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.358 Rural Education $45,634 - 0
10.553 School Breakfast Program $32,285 - 0
84.027 Special Education_grants to States $20,892 - 0
84.367 Improving Teacher Quality State Grants $17,922 - 0
93.778 Medical Assistance Program $14,391 - 0
84.010 Title I Grants to Local Educational Agencies $6,185 - 0
10.555 National School Lunch Program $5,916 - 0
84.048 Career and Technical Education -- Basic Grants to States $4,554 - 0
84.424 Student Support and Academic Enrichment Program $3,406 - 0
84.425 Education Stabilization Fund $1,877 Yes 0
84.173 Special Education_preschool Grants $1,047 - 0

Contacts

Name Title Type
PQ21BK8DJ261 Aaron Hopper Auditee
2172294215 Joshua Andres Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Federal awards are accounted for using the modified cash basis of accounting. The Schedule reflects the modified cash basis of accounting in which revenues are recognized when received and expenditures are recognized when spent. De Minimis Rate Used: N Rate Explanation: The District elected to use an unrestricted indirect cost rate of 10.76% and a restricted indirect cost rate of 2.76%. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) summarizes the expenditures of Panhandle Community Unit School District No. 2 under programs of the federal government for the fiscal year ended June 30, 2023. Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in fund balance, revenues and expenditures of the District. For purposes of the Schedule, federal awards include all grants, contracts and similar agreements entered into directly between the District and agencies and departments of the federal government and all sub-awards to the District by nonfederal organizations pursuant to federal grants, contracts, and similar agreements. The schedule presents expenditures by federal agency for the District’s major and nonmajor programs in accordance with the provisions of the U.S. Office of Management and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: SUBRECIPIENTS Accounting Policies: Federal awards are accounted for using the modified cash basis of accounting. The Schedule reflects the modified cash basis of accounting in which revenues are recognized when received and expenditures are recognized when spent. De Minimis Rate Used: N Rate Explanation: The District elected to use an unrestricted indirect cost rate of 10.76% and a restricted indirect cost rate of 2.76%. None.
Title: NONMONETARY DISTRIBUTIONS Accounting Policies: Federal awards are accounted for using the modified cash basis of accounting. The Schedule reflects the modified cash basis of accounting in which revenues are recognized when received and expenditures are recognized when spent. De Minimis Rate Used: N Rate Explanation: The District elected to use an unrestricted indirect cost rate of 10.76% and a restricted indirect cost rate of 2.76%. During the year ended June 30, 2023, the District received $28,687 in non-cash funding through the Illinois State Board of Education’s Child Nutrition program.
Title: INSURANCE Accounting Policies: Federal awards are accounted for using the modified cash basis of accounting. The Schedule reflects the modified cash basis of accounting in which revenues are recognized when received and expenditures are recognized when spent. De Minimis Rate Used: N Rate Explanation: The District elected to use an unrestricted indirect cost rate of 10.76% and a restricted indirect cost rate of 2.76%. The District had no insurance as it relates to federal programs in effect for the year ended June 30, 2023.
Title: DONATED PERSONAL PROTECTIVE EQUIPMENT Accounting Policies: Federal awards are accounted for using the modified cash basis of accounting. The Schedule reflects the modified cash basis of accounting in which revenues are recognized when received and expenditures are recognized when spent. De Minimis Rate Used: N Rate Explanation: The District elected to use an unrestricted indirect cost rate of 10.76% and a restricted indirect cost rate of 2.76%. The District did not receive any donated personal protective equipment from federal sources as of June 30, 2023
Title: LOANS AND LOAN GUARANTEES Accounting Policies: Federal awards are accounted for using the modified cash basis of accounting. The Schedule reflects the modified cash basis of accounting in which revenues are recognized when received and expenditures are recognized when spent. De Minimis Rate Used: N Rate Explanation: The District elected to use an unrestricted indirect cost rate of 10.76% and a restricted indirect cost rate of 2.76%. The District had no outstanding loans or loan guarantees from federal sources as of June 30, 2023.

Finding Details

Finding 2023-002
Criteria or specific requirement: Reporting. Condition: The District paid the same expense twice and then reported the same expense twice to the Illinois State Board of Education to both ESSER II and ESSER IIII grants for reimbursement. The District can only use an expense once for grant reimbursement. Questioned Costs: $3,327.66. Context: The expense for GovConnection Inc was paid for twice, on January 1st, 2023 and March 1st, 2023. The District only received goods from the purchase paid for on January 1st, 2023. Therefore, the expense submitted for reimbursement to the ESSER III grant had already been reimbursed by ESSER II funds. Effect: The District would have to determine other eligible costs to submit for reimbursement as related to ESSER III. Cause: This was an oversight by management personnel in the District. Recommendation: The District should ensure that all invoices/bills received are reviewed prior to issuing payment to the vendor. In addition, management should review responsibility center reports for each grant to ensure that duplicate expenses are not charged to multiple grants. Management's response: The District will take the necessary steps to review expenses as well as grant reports prior to submission.
Finding 2023-003
Criteria or specific requirement: Reporting. Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER III (1 of 4 quarters required). Questioned Costs: No questioned costs. Context: Per review of report submissions, the District submitted the fourth quarter of 2022 ESSER III report untimely. The District’s report was submitted to the State of Illinois on 3/20/2023, as opposed to the due date of 1/20/2023, as required. While the District was not submitting any additional expenses for reimbursement, they did not comply with the stated guidelines. Effect: Projects may not be properly monitored and funding could be frozen if reports are not timely filed. Cause: This was an oversight by management personnel in the District. Recommendation: The District should schedule due dates of all project reports in order to avoid late filings. Management's response: The District will take the necessary steps to ensure reports are submitted both timely and accurately.
Finding 2023-002
Criteria or specific requirement: Reporting. Condition: The District paid the same expense twice and then reported the same expense twice to the Illinois State Board of Education to both ESSER II and ESSER IIII grants for reimbursement. The District can only use an expense once for grant reimbursement. Questioned Costs: $3,327.66. Context: The expense for GovConnection Inc was paid for twice, on January 1st, 2023 and March 1st, 2023. The District only received goods from the purchase paid for on January 1st, 2023. Therefore, the expense submitted for reimbursement to the ESSER III grant had already been reimbursed by ESSER II funds. Effect: The District would have to determine other eligible costs to submit for reimbursement as related to ESSER III. Cause: This was an oversight by management personnel in the District. Recommendation: The District should ensure that all invoices/bills received are reviewed prior to issuing payment to the vendor. In addition, management should review responsibility center reports for each grant to ensure that duplicate expenses are not charged to multiple grants. Management's response: The District will take the necessary steps to review expenses as well as grant reports prior to submission.
Finding 2023-003
Criteria or specific requirement: Reporting. Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER III (1 of 4 quarters required). Questioned Costs: No questioned costs. Context: Per review of report submissions, the District submitted the fourth quarter of 2022 ESSER III report untimely. The District’s report was submitted to the State of Illinois on 3/20/2023, as opposed to the due date of 1/20/2023, as required. While the District was not submitting any additional expenses for reimbursement, they did not comply with the stated guidelines. Effect: Projects may not be properly monitored and funding could be frozen if reports are not timely filed. Cause: This was an oversight by management personnel in the District. Recommendation: The District should schedule due dates of all project reports in order to avoid late filings. Management's response: The District will take the necessary steps to ensure reports are submitted both timely and accurately.