Audit 291559

FY End
2023-06-30
Total Expended
$1.51M
Findings
14
Programs
13
Year: 2023 Accepted: 2024-02-21

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
370043 2023-005 Material Weakness - L
370044 2023-005 Material Weakness - L
370045 2023-006 Material Weakness - F
370046 2023-006 Material Weakness - F
370047 2023-007 Material Weakness Yes P
370048 2023-008 Material Weakness - F
370049 2023-009 Material Weakness - I
946485 2023-005 Material Weakness - L
946486 2023-005 Material Weakness - L
946487 2023-006 Material Weakness - F
946488 2023-006 Material Weakness - F
946489 2023-007 Material Weakness Yes P
946490 2023-008 Material Weakness - F
946491 2023-009 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $334,347 Yes 2
84.010 Title I Grants to Local Educational Agencies $286,189 - 0
84.027 Special Education_grants to States $265,552 - 0
10.555 National School Lunch Program $187,072 - 0
10.553 School Breakfast Program $62,621 - 0
84.367 Improving Teacher Quality State Grants $22,876 - 0
84.424 Student Support and Academic Enrichment Program $21,744 - 0
32.009 Emergency Connectivity Fund Program $14,000 Yes 3
84.041 Impact Aid $13,286 - 0
84.173 Special Education_preschool Grants $11,997 - 0
84.048 Career and Technical Education -- Basic Grants to States $6,849 - 0
93.778 Medical Assistance Program $984 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
UALFEUWL6BG8 Amanda Ganey Auditee
6185374611 Bill R. Dixon, CPA Auditor
No contacts on file

Notes to SEFA

Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Lebanon Community Unit School District No. 9 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: The auditee did not use the de minimus cost rate. The following amounts were expended in the form of non-cash assistance by Lebanon Community Unit School District No. 9 and are included in the Schedule of Expenditures of Federal Awards. NON-CASH COMMODITIES (Assistance Listing Number 10.555) $17,919.
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Lebanon Community Unit School District No. 9 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: The auditee did not use the de minimus cost rate. The District paid no insurance premiums with Federal awards, has no loans/loan guarantees outstanding at June 30, 2023 and had no Federal grants requiring matching expenditures.
Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Lebanon Community Unit School District No. 9 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: The auditee did not use the de minimus cost rate. The District has no subrecipients during the fiscal year ended June 30, 2023.

Finding Details

Expenditure reports are required to be submitted to Illinois State Board of Education by the applicable due dates. During the course of our audit, we noted several quarterly reports were not filed within 20 days of the quarter end.
Expenditure reports are required to be submitted to Illinois State Board of Education by the applicable due dates. During the course of our audit, we noted several quarterly reports were not filed within 20 days of the quarter end.
The District is required to track equipment purchased with federal funds. The Code of Federal Regulations (CFR) Title 2, part 200.313(d) states that non-Federal entities must maintain property records that include description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and sale price of the property. The District does not currently maintain property records for federal funds as required under CFR Title 2, part 200.313(d).
The District is required to track equipment purchased with federal funds. The Code of Federal Regulations (CFR) Title 2, part 200.313(d) states that non-Federal entities must maintain property records that include description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and sale price of the property. The District does not currently maintain property records for federal funds as required under CFR Title 2, part 200.313(d).
The District is responsible for accurately recording revenues and expenditures for all federal programs on its general ledger. The District failed to accurately record revenues and expenditures for this federal program on its general ledger.
The District is required to track equipment purchased with federal funds. The Code of Federal Regulations (CFR) Title 2, part 200.313(d) states that non-Federal entities must maintain property records that include description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and sale price of the property. The District does not currently maintain property records for federal funds as required under CFR Title 2, part 200.313(d).
The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. The District did not have internal controls in place over vendor suspension and debarment.
Expenditure reports are required to be submitted to Illinois State Board of Education by the applicable due dates. During the course of our audit, we noted several quarterly reports were not filed within 20 days of the quarter end.
Expenditure reports are required to be submitted to Illinois State Board of Education by the applicable due dates. During the course of our audit, we noted several quarterly reports were not filed within 20 days of the quarter end.
The District is required to track equipment purchased with federal funds. The Code of Federal Regulations (CFR) Title 2, part 200.313(d) states that non-Federal entities must maintain property records that include description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and sale price of the property. The District does not currently maintain property records for federal funds as required under CFR Title 2, part 200.313(d).
The District is required to track equipment purchased with federal funds. The Code of Federal Regulations (CFR) Title 2, part 200.313(d) states that non-Federal entities must maintain property records that include description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and sale price of the property. The District does not currently maintain property records for federal funds as required under CFR Title 2, part 200.313(d).
The District is responsible for accurately recording revenues and expenditures for all federal programs on its general ledger. The District failed to accurately record revenues and expenditures for this federal program on its general ledger.
The District is required to track equipment purchased with federal funds. The Code of Federal Regulations (CFR) Title 2, part 200.313(d) states that non-Federal entities must maintain property records that include description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and sale price of the property. The District does not currently maintain property records for federal funds as required under CFR Title 2, part 200.313(d).
The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred. The District did not have internal controls in place over vendor suspension and debarment.