FAC Explorer

Audit 27455

FY End
2022-06-30
Total Expended
$9.12M
Findings
2
Programs
15
Organization: Consolidated High School District 230 (IL)
Year: 2022 Accepted: 2023-01-30
Auditor: Wermer Rogers Doran & Ruzon LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
32354 2022-002 - - L
608796 2022-002 - - L

Programs

ALN Program Spent Major Findings
84.425 Elementary and Secondary School Emergency Relief Fund (iii) $2.02M Yes 0
84.425 Elementary and Secondary School Emergency Relief Fund (ii) $1.78M Yes 0
32.009 Emergency Connectivity Fund Program $582,500 Yes 0
84.027 Idea - Room and Board $353,120 - 0
84.010 Title I - Low Income $161,806 - 0
93.778 Medicaid Matching $150,981 - 0
84.027 Idea Flow Through $145,615 - 0
97.036 Covid-19 Disaster Grants Public Assistance $102,383 - 0
84.425 Elementary and Secondary School Emergency Relief Fund (i) $97,146 Yes 0
84.048 Perkins Iie Grant $78,261 - 0
84.367 Title II - Teacher Quality $76,622 - 0
84.425 McKinney Vento Homeless (arp Homeless I) $33,361 Yes 0
84.126 Vocational Rehabilitation Grant (step) $29,000 - 0
84.365 Title III - Language Instr. Program - Limited English $20,397 - 0
10.556 Special Milk Program for Children $2,748 - 0

Contacts

Name Title Type
VKJKTFREYJY1 Tera Wagner Auditee
7087455228 Katie Napier Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The federal grant activity of Consolidated High School District 230 is presented on the modified cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Criteria: According to the State and Federal Grant Administration Policy, Fiscal Requirements and Procedures handbook published by the Illinois State Board of Education (ISBE), expenditures for the Title I - Low Income program are required to be reported to the ISBE on a quarterly basis; quarterly reports are due twenty days following the end of the reporting quarter. Condition: During the course of the audit, it was noted the District did not always file expenditure reports within the stated time period for its Tile I - Low Income Program. Questioned Costs: None. Context: Two quarters reported for the Title I - Low Income Program were reported past the 20 day following quarter-end time period. For the quarter ended September 30, 2021, the District filed expenditure detail on October 25, 2021. For the quarter ended June 30, 2022, the District filed expenditure detail on July 21, 2022. Effect: The District was not in compliance with the grant regulations over reporting. Cause: The District did not have procedures requiring a formal documented review of the District's compliance with the reporting requirements. Recommendation: We recommend the District take steps to ensure expenditure reports are filled with the ISBE on a timely basis. Management's response: The District will implement an internal procedure to ensure proper filing within 20 days of quarter end to be in reporting compliance.
Finding 2022-002
Criteria: According to the State and Federal Grant Administration Policy, Fiscal Requirements and Procedures handbook published by the Illinois State Board of Education (ISBE), expenditures for the Title I - Low Income program are required to be reported to the ISBE on a quarterly basis; quarterly reports are due twenty days following the end of the reporting quarter. Condition: During the course of the audit, it was noted the District did not always file expenditure reports within the stated time period for its Tile I - Low Income Program. Questioned Costs: None. Context: Two quarters reported for the Title I - Low Income Program were reported past the 20 day following quarter-end time period. For the quarter ended September 30, 2021, the District filed expenditure detail on October 25, 2021. For the quarter ended June 30, 2022, the District filed expenditure detail on July 21, 2022. Effect: The District was not in compliance with the grant regulations over reporting. Cause: The District did not have procedures requiring a formal documented review of the District's compliance with the reporting requirements. Recommendation: We recommend the District take steps to ensure expenditure reports are filled with the ISBE on a timely basis. Management's response: The District will implement an internal procedure to ensure proper filing within 20 days of quarter end to be in reporting compliance.