FAC Explorer

Audit 291446

FY End
2023-06-30
Total Expended
$2.35M
Findings
2
Programs
11
Organization: Bushnell Prairie City Cusd #170 (LA)
Year: 2023 Accepted: 2024-02-21
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369977 2023-002 Significant Deficiency - B
946419 2023-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $245,308 - 0
84.027 Special Education_grants to States $199,627 - 0
32.009 Emergency Connectivity Fund Program $91,775 - 0
84.010 Title I Grants to Local Educational Agencies $87,846 - 0
10.553 School Breakfast Program $46,619 - 0
84.424 Student Support and Academic Enrichment Program $34,118 - 0
84.367 Improving Teacher Quality State Grants $25,578 - 0
93.778 Medical Assistance Program $22,246 - 0
84.173 Special Education_preschool Grants $10,944 - 0
84.425 Education Stabilization Fund $4,745 Yes 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
Z4GJKJQFEJX9 Bob Gound Auditee
3097729461 Matthew Schueler 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 Bushnell-Prairie City Community Unit School District No.170 and is presented on the 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: N/A THERE WERE NO SUPRECIPIENTS OF THE FEDERAL EXPENDITURES
Title: NON-CASH ASSISTANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Bushnell-Prairie City Community Unit School District No.170 and is presented on the 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: N/A The following amounts were expended in the form of non-cash assistance by Bushnell-Prairie City Community Unit School District No.170 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (AL 10.555)**: $18,040 OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES $12,685 Total Non-Cash $30,725.
Title: OTHER INFORMATION Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Bushnell-Prairie City Community Unit School District No.170 and is presented on the 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: N/A Insurance coverage in effect paid with Federal funds during the fiscal year: Property N/A Auto N/A General Liability N/A Workers Compensation N/A Loans/Loan Guarantees Outstanding at June 30: N/A District had Federal grants requiring matching expenditures N/A (Yes/No)

Finding Details

Finding 2023-002
1. FINDING NUMBER:14 2023 - 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: EDUCATION STABILIZATION FUND, 2023 4. Project No.: . AL No.: 84.425U 6. Passed Through: IL STATE BOARD OF EDUCADTION 7. Federal Agency: US DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The auditee should have supervisor approval for all timecards being submitted for payroll. 9. Condition: During major program testing, one timecard was noted that it had been paid without the required supervisor approval. 10. Questioned Costs: NONE 11. Context: During major program testing, one timecard was noted that it had been paid without the required supervisor approval. 12. Effect: Incorrect payroll expense could be paid with federal grant money. 13. Cause: There was a timecard that had been processed and paid without supervisor approval. 14. Recommendation: We recommend that supervisors ensure that each timecard is reasonable and accurate and document their approval of the timecard prior to the employee being paid.
Finding 2023-002
1. FINDING NUMBER:14 2023 - 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: EDUCATION STABILIZATION FUND, 2023 4. Project No.: . AL No.: 84.425U 6. Passed Through: IL STATE BOARD OF EDUCADTION 7. Federal Agency: US DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The auditee should have supervisor approval for all timecards being submitted for payroll. 9. Condition: During major program testing, one timecard was noted that it had been paid without the required supervisor approval. 10. Questioned Costs: NONE 11. Context: During major program testing, one timecard was noted that it had been paid without the required supervisor approval. 12. Effect: Incorrect payroll expense could be paid with federal grant money. 13. Cause: There was a timecard that had been processed and paid without supervisor approval. 14. Recommendation: We recommend that supervisors ensure that each timecard is reasonable and accurate and document their approval of the timecard prior to the employee being paid.