FAC Explorer

Audit 28382

FY End
2022-06-30
Total Expended
$1.39M
Findings
4
Programs
11
Organization: Chaney-Monge School District No. 88 (IL)
Year: 2022 Accepted: 2022-11-06
Auditor: Mueller & CO LLP Dba Pkf Mueller

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28640 2022-002 Material Weakness - L
28641 2022-002 Material Weakness - L
605082 2022-002 Material Weakness - L
605083 2022-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $336,651 Yes 1
10.553 School Breakfast Program $139,231 Yes 0
84.010 Title I Grants to Local Educational Agencies $134,620 - 0
84.027 Special Education_grants to States $25,604 - 0
84.367 Improving Teacher Quality State Grants $17,534 - 0
93.778 Medical Assistance Program $16,533 - 0
10.555 National School Lunch Program $14,237 Yes 0
84.424 Student Support and Academic Enrichment Program $13,776 - 0
10.559 Summer Food Service Program for Children $12,998 Yes 0
84.173 Special Education_preschool Grants $2,572 - 0
10.558 Child and Adult Care Food Program $1,401 - 0

Contacts

Name Title Type
SNDXJX5ZJL85 Andy Siegfried Auditee
8157226673 John Fedus Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3. SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Chaney-Monge School District No. 88 (District) and is presented in accordance with the financial reporting provisions of the Illinois State Board of Education. 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). 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. Of the federal expenditures presented in the schedule, the District provided federal awards to subrecipients as follows: Federal FederalAmount AssistanceProvided toProgram Title/Subrecipient Name Listing NumberSubrecipientsIDEA Flow-through:Lockport Area Special Education Cooperative 84.027$30,297Lockport Area Special Education Cooperative 84.027X 7,954Pre-School Flow-through:Lockport Area Special Education Cooperative 84.173 3,571Total $41,822
Title: NOTE 4. NONCASH ASSISTANCE Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Chaney-Monge School District No. 88 (District) and is presented in accordance with the financial reporting provisions of the Illinois State Board of Education. 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). 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. Noncash assistance expended by the District amounted to $14,237.
Title: NOTE 5. OTHER INFORMATION Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Chaney-Monge School District No. 88 (District) and is presented in accordance with the financial reporting provisions of the Illinois State Board of Education. 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). 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. Insurance coverage in effect paid with federal funds during the fiscal year amounted to zero.Loans/loan guarantees outstanding at June 30, 2022 amounted to zero.The District had no federal grants requiring matching expenditures during the year ended June 30, 2022.

Finding Details

Finding 2022-002
Criteria: Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. Condition: The reports tested were not submitted to ISBE by the report due dates. Questioned Costs: None Context: The reports tested were between 6 and 8 days late. Effect: The compliance requirement for reporting was not met. Cause: The District did not have controls in place to monitor that filings were being done on a timely basis. Recommendation: We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. Management's Response: The District management agrees with the finding and recommendation.
Finding 2022-002
Criteria: Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. Condition: The reports tested were not submitted to ISBE by the report due dates. Questioned Costs: None Context: The reports tested were between 6 and 8 days late. Effect: The compliance requirement for reporting was not met. Cause: The District did not have controls in place to monitor that filings were being done on a timely basis. Recommendation: We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. Management's Response: The District management agrees with the finding and recommendation.
Finding 2022-002
Criteria: Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. Condition: The reports tested were not submitted to ISBE by the report due dates. Questioned Costs: None Context: The reports tested were between 6 and 8 days late. Effect: The compliance requirement for reporting was not met. Cause: The District did not have controls in place to monitor that filings were being done on a timely basis. Recommendation: We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. Management's Response: The District management agrees with the finding and recommendation.
Finding 2022-002
Criteria: Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. Condition: The reports tested were not submitted to ISBE by the report due dates. Questioned Costs: None Context: The reports tested were between 6 and 8 days late. Effect: The compliance requirement for reporting was not met. Cause: The District did not have controls in place to monitor that filings were being done on a timely basis. Recommendation: We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. Management's Response: The District management agrees with the finding and recommendation.