FAC Explorer

Audit 27505

FY End
2022-06-30
Total Expended
$858,806
Findings
10
Programs
11
Organization: Marissa Community Unit School District No. 40 (IL)
Year: 2022 Accepted: 2022-12-05
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21907 2022-001 - Yes L
21908 2022-001 - Yes L
21909 2022-001 - Yes L
21910 2022-001 - Yes L
21911 2022-001 - Yes L
598349 2022-001 - Yes L
598350 2022-001 - Yes L
598351 2022-001 - Yes L
598352 2022-001 - Yes L
598353 2022-001 - Yes L

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $160,104 - 1
84.367 Improving Teacher Quality State Grants $39,717 - 1
84.425 Education Stabilization Fund $33,709 - 1
10.555 National School Lunch Program $23,177 Yes 0
93.778 Medical Assistance Program $17,565 - 0
10.553 School Breakfast Program $12,337 Yes 0
84.358 Rural Education $10,484 - 0
84.173 Special Education_preschool Grants $7,025 - 1
84.010 Title I Grants to Local Educational Agencies $4,510 - 0
10.559 Summer Food Service Program for Children $2,074 Yes 0
10.549 Rural Child Poverty Nutrition Center $614 - 0

Contacts

Name Title Type
L75WZFJL4LW7 Jeff Strieker Auditee
6182952313 Brian Otten 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 Marissa CUSD No. 40 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 de minimis cost rate. The District did not pay any amounts to subrecipients during the year.
Title: Non cash assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Marissa CUSD No. 40 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 de minimis cost rate. The District received non cash commodities of $23,177 and Dept of Defense Fruits & Vegetables of $17,406.
Title: Insurance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Marissa CUSD No. 40 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 de minimis cost rate. The District did not have pay for insurance from federal funds during the year.
Title: Loans and loan guarantees Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Marissa CUSD No. 40 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 de minimis cost rate. The District did not have any federal loans or loan guarantees during the year.
Title: Matching Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Marissa CUSD No. 40 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 de minimis cost rate. The District did not have any matching requirements during the year.

Finding Details

Finding 2022-001
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter (10/20, 1/20, 4/20 and 7/20). Condition: No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 16 days after the 20 day deadline for Title I - Low Income. No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 21 days after the 20 day deadline for Title II - Teacher Quality. No report was filed for Quarter 2 and Quarter 3 was filed 41 days after the 20 day deadline for the IDEA Cluster. Quarter 4 for ESSER was filed 8 days after the 20 day deadline. Questioned Costs: No questioned costs. Context: The quarterly reports for the federal grants ranged from 16 days to 41 days filed after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure reports late. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-001
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter (10/20, 1/20, 4/20 and 7/20). Condition: No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 16 days after the 20 day deadline for Title I - Low Income. No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 21 days after the 20 day deadline for Title II - Teacher Quality. No report was filed for Quarter 2 and Quarter 3 was filed 41 days after the 20 day deadline for the IDEA Cluster. Quarter 4 for ESSER was filed 8 days after the 20 day deadline. Questioned Costs: No questioned costs. Context: The quarterly reports for the federal grants ranged from 16 days to 41 days filed after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure reports late. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-001
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter (10/20, 1/20, 4/20 and 7/20). Condition: No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 16 days after the 20 day deadline for Title I - Low Income. No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 21 days after the 20 day deadline for Title II - Teacher Quality. No report was filed for Quarter 2 and Quarter 3 was filed 41 days after the 20 day deadline for the IDEA Cluster. Quarter 4 for ESSER was filed 8 days after the 20 day deadline. Questioned Costs: No questioned costs. Context: The quarterly reports for the federal grants ranged from 16 days to 41 days filed after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure reports late. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-001
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter (10/20, 1/20, 4/20 and 7/20). Condition: No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 16 days after the 20 day deadline for Title I - Low Income. No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 21 days after the 20 day deadline for Title II - Teacher Quality. No report was filed for Quarter 2 and Quarter 3 was filed 41 days after the 20 day deadline for the IDEA Cluster. Quarter 4 for ESSER was filed 8 days after the 20 day deadline. Questioned Costs: No questioned costs. Context: The quarterly reports for the federal grants ranged from 16 days to 41 days filed after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure reports late. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-001
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter (10/20, 1/20, 4/20 and 7/20). Condition: No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 16 days after the 20 day deadline for Title I - Low Income. No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 21 days after the 20 day deadline for Title II - Teacher Quality. No report was filed for Quarter 2 and Quarter 3 was filed 41 days after the 20 day deadline for the IDEA Cluster. Quarter 4 for ESSER was filed 8 days after the 20 day deadline. Questioned Costs: No questioned costs. Context: The quarterly reports for the federal grants ranged from 16 days to 41 days filed after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure reports late. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-001
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter (10/20, 1/20, 4/20 and 7/20). Condition: No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 16 days after the 20 day deadline for Title I - Low Income. No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 21 days after the 20 day deadline for Title II - Teacher Quality. No report was filed for Quarter 2 and Quarter 3 was filed 41 days after the 20 day deadline for the IDEA Cluster. Quarter 4 for ESSER was filed 8 days after the 20 day deadline. Questioned Costs: No questioned costs. Context: The quarterly reports for the federal grants ranged from 16 days to 41 days filed after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure reports late. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-001
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter (10/20, 1/20, 4/20 and 7/20). Condition: No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 16 days after the 20 day deadline for Title I - Low Income. No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 21 days after the 20 day deadline for Title II - Teacher Quality. No report was filed for Quarter 2 and Quarter 3 was filed 41 days after the 20 day deadline for the IDEA Cluster. Quarter 4 for ESSER was filed 8 days after the 20 day deadline. Questioned Costs: No questioned costs. Context: The quarterly reports for the federal grants ranged from 16 days to 41 days filed after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure reports late. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-001
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter (10/20, 1/20, 4/20 and 7/20). Condition: No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 16 days after the 20 day deadline for Title I - Low Income. No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 21 days after the 20 day deadline for Title II - Teacher Quality. No report was filed for Quarter 2 and Quarter 3 was filed 41 days after the 20 day deadline for the IDEA Cluster. Quarter 4 for ESSER was filed 8 days after the 20 day deadline. Questioned Costs: No questioned costs. Context: The quarterly reports for the federal grants ranged from 16 days to 41 days filed after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure reports late. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-001
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter (10/20, 1/20, 4/20 and 7/20). Condition: No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 16 days after the 20 day deadline for Title I - Low Income. No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 21 days after the 20 day deadline for Title II - Teacher Quality. No report was filed for Quarter 2 and Quarter 3 was filed 41 days after the 20 day deadline for the IDEA Cluster. Quarter 4 for ESSER was filed 8 days after the 20 day deadline. Questioned Costs: No questioned costs. Context: The quarterly reports for the federal grants ranged from 16 days to 41 days filed after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure reports late. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-001
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter (10/20, 1/20, 4/20 and 7/20). Condition: No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 16 days after the 20 day deadline for Title I - Low Income. No reports were filed for Quarters 2 and 3 and Quarter 4 was filed 21 days after the 20 day deadline for Title II - Teacher Quality. No report was filed for Quarter 2 and Quarter 3 was filed 41 days after the 20 day deadline for the IDEA Cluster. Quarter 4 for ESSER was filed 8 days after the 20 day deadline. Questioned Costs: No questioned costs. Context: The quarterly reports for the federal grants ranged from 16 days to 41 days filed after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure reports late. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.