FAC Explorer

Audit 289646

FY End
2023-06-30
Total Expended
$24.49M
Findings
6
Programs
19
Organization: Cahokia Community Unit School District No. 187 (IL)
Year: 2023 Accepted: 2024-02-09
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
366689 2023-008 Significant Deficiency Yes L
366690 2023-009 Significant Deficiency Yes L
366691 2023-007 Significant Deficiency - L
943131 2023-008 Significant Deficiency Yes L
943132 2023-009 Significant Deficiency Yes L
943133 2023-007 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $9.21M Yes 0
10.553 School Breakfast Program $533,450 Yes 0
84.287 Twenty-First Century Community Learning Centers $440,381 - 0
84.367 Improving Teacher Quality State Grants $294,955 - 0
93.778 Medical Assistance Program $250,017 - 0
10.558 Child and Adult Care Food Program $221,863 - 0
84.424 Student Support and Academic Enrichment Program $187,912 - 0
10.555 National School Lunch Program $187,138 Yes 0
84.027 Special Education_grants to States $136,068 - 0
84.048 Career and Technical Education -- Basic Grants to States $100,369 - 0
10.582 Fresh Fruit and Vegetable Program $83,309 Yes 0
32.009 Emergency Connectivity Fund Program $66,246 - 0
10.559 Summer Food Service Program for Children $51,295 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $38,582 Yes 0
84.173 Special Education_preschool Grants $33,234 - 0
10.574 Team Nutrition Grants $6,957 - 0
84.010 Title I Grants to Local Educational Agencies $5,400 Yes 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $3,600 - 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0

Contacts

Name Title Type
GJDFJJJFJAK5 Ciara Corley Auditee
6183323700 Dale Holtmann Auditor
No contacts on file

Notes to SEFA

Title: Matching Accounting Policies: The Schedule of Expenditures of Federal awards includes the federal grant activity of Cahokia Community Unit School District No. 187 under programs of the federal government for the yeae ended June 30, 2023 and is presented on the modified accrual 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 prepared in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: They do not use the deminimis. No matching requirements
Title: Subrecipients Accounting Policies: The Schedule of Expenditures of Federal awards includes the federal grant activity of Cahokia Community Unit School District No. 187 under programs of the federal government for the yeae ended June 30, 2023 and is presented on the modified accrual 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 prepared in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: They do not use the deminimis. No payments to subrecipients
Title: Non Cash Assistance Accounting Policies: The Schedule of Expenditures of Federal awards includes the federal grant activity of Cahokia Community Unit School District No. 187 under programs of the federal government for the yeae ended June 30, 2023 and is presented on the modified accrual 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 prepared in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: They do not use the deminimis. Non cash commodities for USDA is $187,138
Title: Insurance Accounting Policies: The Schedule of Expenditures of Federal awards includes the federal grant activity of Cahokia Community Unit School District No. 187 under programs of the federal government for the yeae ended June 30, 2023 and is presented on the modified accrual 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 prepared in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: They do not use the deminimis. No Insurance paid from federal awards.
Title: Loans Accounting Policies: The Schedule of Expenditures of Federal awards includes the federal grant activity of Cahokia Community Unit School District No. 187 under programs of the federal government for the yeae ended June 30, 2023 and is presented on the modified accrual 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 prepared in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: They do not use the deminimis. No loans or loan guarantees

Finding Details

Finding 2023-008
Criteria: 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: Quarter 1 of Title I School Accountability was not filed.The District filed expenses through October 31, 2022 on November 21, 2022, therefore the 1st quarter expenses was filed 32 days after the 20 day deadline. Questioned Costs: No questioned costs. Context: The 1st quarter report was filled 32 days after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure report 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's response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2023-009
Reporting: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 report that were paid after year end. Condition: It was noted that the District claimed a total of $7,292,830 at June 30, 2023, however, $166,806 of these expenses were paid after year end and should be considered outstanding obligations at June 30, 2023. Questioned Costs: No questioned costs. Context: The District claimed expenses on the June 30, 2023 expenditure report that were not paid until July 2023. The expenses were allowable under the grant, but the District claimed the expenses early. Effect: The District claimed expenses early and were reimbursed for expenses of $166,806 in July 2023 that were not paid until July 2023. Cause: The District mistakenly picked up the wrong total on the general ledger report used to claim expenses. Recommendation: We recommend reconciling the general ledger totals for June 30 to the expenditure reports before submitting. Management's response: The District will add a vertification process to reconcile the June 30 general ledger to the expenditure reports before submitting.
Finding 2023-007
Criteria: 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: Quarter 1 of ESSER McKinney Vento Homeless was filed 32 days after the 20 day deadline. Questioned Costs: No questioned costs. Context: The 1st quarter report was filled 32 days after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure report 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's response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2023-008
Criteria: 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: Quarter 1 of Title I School Accountability was not filed.The District filed expenses through October 31, 2022 on November 21, 2022, therefore the 1st quarter expenses was filed 32 days after the 20 day deadline. Questioned Costs: No questioned costs. Context: The 1st quarter report was filled 32 days after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure report 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's response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2023-009
Reporting: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 report that were paid after year end. Condition: It was noted that the District claimed a total of $7,292,830 at June 30, 2023, however, $166,806 of these expenses were paid after year end and should be considered outstanding obligations at June 30, 2023. Questioned Costs: No questioned costs. Context: The District claimed expenses on the June 30, 2023 expenditure report that were not paid until July 2023. The expenses were allowable under the grant, but the District claimed the expenses early. Effect: The District claimed expenses early and were reimbursed for expenses of $166,806 in July 2023 that were not paid until July 2023. Cause: The District mistakenly picked up the wrong total on the general ledger report used to claim expenses. Recommendation: We recommend reconciling the general ledger totals for June 30 to the expenditure reports before submitting. Management's response: The District will add a vertification process to reconcile the June 30 general ledger to the expenditure reports before submitting.
Finding 2023-007
Criteria: 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: Quarter 1 of ESSER McKinney Vento Homeless was filed 32 days after the 20 day deadline. Questioned Costs: No questioned costs. Context: The 1st quarter report was filled 32 days after the 20 day deadline. Effect: The District was not in compliance by filing their expenditure report 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's response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.