FAC Explorer

Audit 29101

FY End
2022-06-30
Total Expended
$2.64M
Findings
8
Programs
12
Organization: Carlyle Community Unit School Dist. #1 (IL)
Year: 2022 Accepted: 2022-11-27
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
29358 2022-005 Significant Deficiency - A
29359 2022-006 Significant Deficiency - E
29360 2022-007 Significant Deficiency - L
29361 2022-006 Significant Deficiency - E
605800 2022-005 Significant Deficiency - A
605801 2022-006 Significant Deficiency - E
605802 2022-007 Significant Deficiency - L
605803 2022-006 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $531,792 Yes 1
84.010 Title I Grants to Local Educational Agencies $256,363 - 0
32.009 Emergency Connectivity Fund Program $137,188 - 0
10.553 School Breakfast Program $88,912 - 0
84.027 Special Education_grants to States $49,666 - 0
84.367 Improving Teacher Quality State Grants $38,669 - 0
93.778 Medical Assistance Program $27,319 - 0
10.560 State Administrative Expenses for Child Nutrition $22,691 - 0
10.555 National School Lunch Program $13,632 - 0
84.424 Student Support and Academic Enrichment Program $11,548 - 0
84.173 Special Education_preschool Grants $1,900 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
MLHQXLK7YYU5 Annie Gray Auditee
6185948283 Dale Holtmann Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented on the Modified Cash Basis of Accounting. The information is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ fromj the amounts presented in, or used in the preperation of the Basic Financial Statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-005
The District made several clerical errors throughout the year that resulted in the District claiming costs as reimburseable allowed grant expenditures. Classification issues were also noted between what object expenses were recorded on the general ledger versus what object expenses were reported on the grant reports.
Finding 2022-006
Equipment records were not maintained for equipment purchased with federal funds.
Finding 2022-007
The District did not submit all their ESSER 2 reports timely.
Finding 2022-006
Equipment records were not maintained for equipment purchased with federal funds.
Finding 2022-005
The District made several clerical errors throughout the year that resulted in the District claiming costs as reimburseable allowed grant expenditures. Classification issues were also noted between what object expenses were recorded on the general ledger versus what object expenses were reported on the grant reports.
Finding 2022-006
Equipment records were not maintained for equipment purchased with federal funds.
Finding 2022-007
The District did not submit all their ESSER 2 reports timely.
Finding 2022-006
Equipment records were not maintained for equipment purchased with federal funds.