FAC Explorer

Audit 28134

FY End
2022-06-30
Total Expended
$4.92M
Findings
12
Programs
17
Organization: Mahomet-Seymour Community School District #3 (IL)
Year: 2022 Accepted: 2022-10-16
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
37193 2022-003 Significant Deficiency - L
37194 2022-003 Significant Deficiency - L
37195 2022-003 Significant Deficiency - L
37196 2022-003 Significant Deficiency - L
37197 2022-003 Significant Deficiency - L
37198 2022-003 Significant Deficiency - L
613635 2022-003 Significant Deficiency - L
613636 2022-003 Significant Deficiency - L
613637 2022-003 Significant Deficiency - L
613638 2022-003 Significant Deficiency - L
613639 2022-003 Significant Deficiency - L
613640 2022-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.19M Yes 1
84.425 Education Stabilization Fund $1.08M Yes 0
32.009 Emergency Connectivity Fund Program $518,700 Yes 0
84.027 Idea Flowthrough $444,973 - 0
84.027 Idea Room and Board $331,977 - 0
84.010 Title I Grants to Local Educational Agencies $312,602 - 0
10.553 School Breakfast Program $173,512 Yes 1
84.367 Improving Teacher Quality State Grants $61,846 - 0
10.555 Dod Fruits and Vegetables (noncash) $41,994 Yes 1
10.555 Noncash Usda Foods $40,850 Yes 1
93.778 Medical Assistance Program $15,751 - 0
84.424 Student Support and Academic Enrichment Program $15,671 - 0
84.173 Idea Preschool $12,700 - 0
10.559 Summer Food Service Program for Children $5,916 Yes 1
84.027 Covid 19 - American Rescue Plan Lea Idea $2,855 - 0
84.425 American Rescue Plan - Homeless Children and Youth Grant $2,732 Yes 0
10.556 Special Milk Program for Children $1,189 Yes 1

Contacts

Name Title Type
YNKBCJM86EW5 Heather Smith Auditee
2175862161 Hope Wheeler Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Mahomet-Seymour Community Unit School District No. 3 (the District) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). 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 or changes in net position of the District.
Title: NOTE 3NONMONETARY ASSISTANCE Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Nonmonetary assistance is reported in the Schedule at the fair value of the nonmonetary assistance received and disbursed. The District received nonmonetary assistance under assistance listing number 10.555 as noted in the accompanying schedule of expenditures of federal awards.

Finding Details

Finding 2022-003
Federal Agency: U.S. Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559 Pass-Through Agency: Illinois School Board of Education Pass-Through Numbers: 22-4210-00, 22-4220-00, 22-4215-00, 22-4225-00 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: Accurate records must be maintained justifying all meals claimed and reported to the Illinois School Board of Education (ISBE). Condition: During our testing, we noted there were discrepancies in the meal counts reported by the District to ISBE. Questioned Costs: N/A Context: 3 of the 4 reports tested. The sample tested was a statistically valid sample. Cause: Lack of internal controls in reporting meal counts. Effect: Incorrect reporting can lead to over(under)funding. Repeat Finding: N/A Recommendation: We recommend the District enhance its internal controls over the review of the meal claim reports prior to claims being submitted to ISBE, to ensure agreement with counts performed.
Finding 2022-003
Federal Agency: U.S. Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559 Pass-Through Agency: Illinois School Board of Education Pass-Through Numbers: 22-4210-00, 22-4220-00, 22-4215-00, 22-4225-00 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: Accurate records must be maintained justifying all meals claimed and reported to the Illinois School Board of Education (ISBE). Condition: During our testing, we noted there were discrepancies in the meal counts reported by the District to ISBE. Questioned Costs: N/A Context: 3 of the 4 reports tested. The sample tested was a statistically valid sample. Cause: Lack of internal controls in reporting meal counts. Effect: Incorrect reporting can lead to over(under)funding. Repeat Finding: N/A Recommendation: We recommend the District enhance its internal controls over the review of the meal claim reports prior to claims being submitted to ISBE, to ensure agreement with counts performed.
Finding 2022-003
Federal Agency: U.S. Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559 Pass-Through Agency: Illinois School Board of Education Pass-Through Numbers: 22-4210-00, 22-4220-00, 22-4215-00, 22-4225-00 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: Accurate records must be maintained justifying all meals claimed and reported to the Illinois School Board of Education (ISBE). Condition: During our testing, we noted there were discrepancies in the meal counts reported by the District to ISBE. Questioned Costs: N/A Context: 3 of the 4 reports tested. The sample tested was a statistically valid sample. Cause: Lack of internal controls in reporting meal counts. Effect: Incorrect reporting can lead to over(under)funding. Repeat Finding: N/A Recommendation: We recommend the District enhance its internal controls over the review of the meal claim reports prior to claims being submitted to ISBE, to ensure agreement with counts performed.
Finding 2022-003
Federal Agency: U.S. Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559 Pass-Through Agency: Illinois School Board of Education Pass-Through Numbers: 22-4210-00, 22-4220-00, 22-4215-00, 22-4225-00 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: Accurate records must be maintained justifying all meals claimed and reported to the Illinois School Board of Education (ISBE). Condition: During our testing, we noted there were discrepancies in the meal counts reported by the District to ISBE. Questioned Costs: N/A Context: 3 of the 4 reports tested. The sample tested was a statistically valid sample. Cause: Lack of internal controls in reporting meal counts. Effect: Incorrect reporting can lead to over(under)funding. Repeat Finding: N/A Recommendation: We recommend the District enhance its internal controls over the review of the meal claim reports prior to claims being submitted to ISBE, to ensure agreement with counts performed.
Finding 2022-003
Federal Agency: U.S. Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559 Pass-Through Agency: Illinois School Board of Education Pass-Through Numbers: 22-4210-00, 22-4220-00, 22-4215-00, 22-4225-00 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: Accurate records must be maintained justifying all meals claimed and reported to the Illinois School Board of Education (ISBE). Condition: During our testing, we noted there were discrepancies in the meal counts reported by the District to ISBE. Questioned Costs: N/A Context: 3 of the 4 reports tested. The sample tested was a statistically valid sample. Cause: Lack of internal controls in reporting meal counts. Effect: Incorrect reporting can lead to over(under)funding. Repeat Finding: N/A Recommendation: We recommend the District enhance its internal controls over the review of the meal claim reports prior to claims being submitted to ISBE, to ensure agreement with counts performed.
Finding 2022-003
Federal Agency: U.S. Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559 Pass-Through Agency: Illinois School Board of Education Pass-Through Numbers: 22-4210-00, 22-4220-00, 22-4215-00, 22-4225-00 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: Accurate records must be maintained justifying all meals claimed and reported to the Illinois School Board of Education (ISBE). Condition: During our testing, we noted there were discrepancies in the meal counts reported by the District to ISBE. Questioned Costs: N/A Context: 3 of the 4 reports tested. The sample tested was a statistically valid sample. Cause: Lack of internal controls in reporting meal counts. Effect: Incorrect reporting can lead to over(under)funding. Repeat Finding: N/A Recommendation: We recommend the District enhance its internal controls over the review of the meal claim reports prior to claims being submitted to ISBE, to ensure agreement with counts performed.
Finding 2022-003
Federal Agency: U.S. Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559 Pass-Through Agency: Illinois School Board of Education Pass-Through Numbers: 22-4210-00, 22-4220-00, 22-4215-00, 22-4225-00 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: Accurate records must be maintained justifying all meals claimed and reported to the Illinois School Board of Education (ISBE). Condition: During our testing, we noted there were discrepancies in the meal counts reported by the District to ISBE. Questioned Costs: N/A Context: 3 of the 4 reports tested. The sample tested was a statistically valid sample. Cause: Lack of internal controls in reporting meal counts. Effect: Incorrect reporting can lead to over(under)funding. Repeat Finding: N/A Recommendation: We recommend the District enhance its internal controls over the review of the meal claim reports prior to claims being submitted to ISBE, to ensure agreement with counts performed.
Finding 2022-003
Federal Agency: U.S. Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559 Pass-Through Agency: Illinois School Board of Education Pass-Through Numbers: 22-4210-00, 22-4220-00, 22-4215-00, 22-4225-00 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: Accurate records must be maintained justifying all meals claimed and reported to the Illinois School Board of Education (ISBE). Condition: During our testing, we noted there were discrepancies in the meal counts reported by the District to ISBE. Questioned Costs: N/A Context: 3 of the 4 reports tested. The sample tested was a statistically valid sample. Cause: Lack of internal controls in reporting meal counts. Effect: Incorrect reporting can lead to over(under)funding. Repeat Finding: N/A Recommendation: We recommend the District enhance its internal controls over the review of the meal claim reports prior to claims being submitted to ISBE, to ensure agreement with counts performed.
Finding 2022-003
Federal Agency: U.S. Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559 Pass-Through Agency: Illinois School Board of Education Pass-Through Numbers: 22-4210-00, 22-4220-00, 22-4215-00, 22-4225-00 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: Accurate records must be maintained justifying all meals claimed and reported to the Illinois School Board of Education (ISBE). Condition: During our testing, we noted there were discrepancies in the meal counts reported by the District to ISBE. Questioned Costs: N/A Context: 3 of the 4 reports tested. The sample tested was a statistically valid sample. Cause: Lack of internal controls in reporting meal counts. Effect: Incorrect reporting can lead to over(under)funding. Repeat Finding: N/A Recommendation: We recommend the District enhance its internal controls over the review of the meal claim reports prior to claims being submitted to ISBE, to ensure agreement with counts performed.
Finding 2022-003
Federal Agency: U.S. Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559 Pass-Through Agency: Illinois School Board of Education Pass-Through Numbers: 22-4210-00, 22-4220-00, 22-4215-00, 22-4225-00 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: Accurate records must be maintained justifying all meals claimed and reported to the Illinois School Board of Education (ISBE). Condition: During our testing, we noted there were discrepancies in the meal counts reported by the District to ISBE. Questioned Costs: N/A Context: 3 of the 4 reports tested. The sample tested was a statistically valid sample. Cause: Lack of internal controls in reporting meal counts. Effect: Incorrect reporting can lead to over(under)funding. Repeat Finding: N/A Recommendation: We recommend the District enhance its internal controls over the review of the meal claim reports prior to claims being submitted to ISBE, to ensure agreement with counts performed.
Finding 2022-003
Federal Agency: U.S. Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559 Pass-Through Agency: Illinois School Board of Education Pass-Through Numbers: 22-4210-00, 22-4220-00, 22-4215-00, 22-4225-00 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: Accurate records must be maintained justifying all meals claimed and reported to the Illinois School Board of Education (ISBE). Condition: During our testing, we noted there were discrepancies in the meal counts reported by the District to ISBE. Questioned Costs: N/A Context: 3 of the 4 reports tested. The sample tested was a statistically valid sample. Cause: Lack of internal controls in reporting meal counts. Effect: Incorrect reporting can lead to over(under)funding. Repeat Finding: N/A Recommendation: We recommend the District enhance its internal controls over the review of the meal claim reports prior to claims being submitted to ISBE, to ensure agreement with counts performed.
Finding 2022-003
Federal Agency: U.S. Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559 Pass-Through Agency: Illinois School Board of Education Pass-Through Numbers: 22-4210-00, 22-4220-00, 22-4215-00, 22-4225-00 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: Accurate records must be maintained justifying all meals claimed and reported to the Illinois School Board of Education (ISBE). Condition: During our testing, we noted there were discrepancies in the meal counts reported by the District to ISBE. Questioned Costs: N/A Context: 3 of the 4 reports tested. The sample tested was a statistically valid sample. Cause: Lack of internal controls in reporting meal counts. Effect: Incorrect reporting can lead to over(under)funding. Repeat Finding: N/A Recommendation: We recommend the District enhance its internal controls over the review of the meal claim reports prior to claims being submitted to ISBE, to ensure agreement with counts performed.