FAC Explorer

Audit 29371

FY End
2022-06-30
Total Expended
$1.38M
Findings
8
Programs
11
Organization: Freeburg Community Consolidated School District No. 70 (IL)
Year: 2022 Accepted: 2022-11-20
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
32796 2022-003 Significant Deficiency - L
32797 2022-003 Significant Deficiency - L
32798 2022-002 Significant Deficiency - L
32799 2022-001 Significant Deficiency - L
609238 2022-003 Significant Deficiency - L
609239 2022-003 Significant Deficiency - L
609240 2022-002 Significant Deficiency - L
609241 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $207,016 Yes 1
32.009 Emergency Connectivity Fund Program $130,566 - 0
84.010 Title I Grants to Local Educational Agencies $103,200 - 0
10.553 School Breakfast Program $83,497 - 0
10.555 National School Lunch Program $33,488 - 0
10.560 State Administrative Expenses for Child Nutrition $18,665 - 0
84.173 Special Education_preschool Grants $8,820 Yes 1
84.425 Education Stabilization Fund $8,717 Yes 0
93.778 Medical Assistance Program $6,077 - 0
84.367 Improving Teacher Quality State Grants $802 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
LB1JPAVU7XA9 Mark Janssen Auditee
6185393188 Brian Otten 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 grant activity of Freeburg Community Consolidated District No. 70 and is presented on the modified 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 minimis cost rate. The District had $33,488 expended in the form of non-cash assistance by Freeburg CCD No. 70 and should be included in the Schedule of Expenditures of Federal Awards.
Title: Insurance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Freeburg Community Consolidated District No. 70 and is presented on the modified 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 minimis cost rate. The District purchased insurance through a private company to cover all risks. The District does not have any insurance provided by federal funds.
Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Freeburg Community Consolidated District No. 70 and is presented on the modified 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 minimis cost rate. The District did not have any subrecipients during the current year.
Title: Loan and loan guarantees Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Freeburg Community Consolidated District No. 70 and is presented on the modified 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 minimis cost rate. The District has no loans or loan guarantees agreements from federal sources.
Title: Matching Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Freeburg Community Consolidated District No. 70 and is presented on the modified 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 minimis cost rate. The District has no federal grants requiring matching expenditures.

Finding Details

Finding 2022-003
Criteria: Reporting. The accounts used to record expenditure on the quarterly expenditure reports should match the general ledger accounts when the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure reports. Questioned Costs: No questioned costs. Context: Tied out all the expenditure account numbers to the general ledger versus the 6/30/22 expenditure reports. Noted that the expenditures were recorded in 1220-300 in the general ledger but were reported in 2130-400 on the expenditure report. Also noted that 1210-100 in the general ledger was reported in 3700-100 on the expenditure report and 1210-200 in the general ledger was reported as 3700-200 on the expenditure report and that 2210-300 in the general ledger was reported in 4000-300 on the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A coding error was made when entering the expenditure into the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management response: The District will review the general ledger to the expenditure reports before submitting.
Finding 2022-003
Criteria: Reporting. The accounts used to record expenditure on the quarterly expenditure reports should match the general ledger accounts when the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure reports. Questioned Costs: No questioned costs. Context: Tied out all the expenditure account numbers to the general ledger versus the 6/30/22 expenditure reports. Noted that the expenditures were recorded in 1220-300 in the general ledger but were reported in 2130-400 on the expenditure report. Also noted that 1210-100 in the general ledger was reported in 3700-100 on the expenditure report and 1210-200 in the general ledger was reported as 3700-200 on the expenditure report and that 2210-300 in the general ledger was reported in 4000-300 on the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A coding error was made when entering the expenditure into the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management response: The District will review the general ledger to the expenditure reports before submitting.
Finding 2022-002
Criteria: Reporting. All quarterly expenditure reports should be filed 20 days after quarter end. Condition: The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends (10/20, 1/20, 4/20 and 7/20). Questioned Costs: No questioned costs. Context: Of the 4 quarterly expenditure reports for ESSER II for project year 2022 that were submitted to the Illinois State Board of Education, 1 quarterly report was filed 13 days late. Effect: The District was not in compliance by filing their expenditure reports late. Cause: The District did not provide proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken to ensure that all quarterly reports are filed by the due dates. Management response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-001
Criteria: Reporting. The accounts used to record expenditure on the quarterly expenditure reports should match the general ledger accounts when the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure reports. Questioned Costs: No questioned costs. Context: Tied out all the expenditure account numbers to the general ledger versus the 6/30/22 expenditure reports. Noted that the expenditures were recorded in 1000-100 in the general ledger but were reported in 2210-100 on the expenditure report. Also noted that 1000-300 in the general ledger was reported in 2210-300 on the expenditure report and 1000-400 in the general ledger was reported as 2110-400 on the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A coding error was made when entering the expenditure into the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management response: The District will review the general ledger to the expenditure reports before submitting.
Finding 2022-003
Criteria: Reporting. The accounts used to record expenditure on the quarterly expenditure reports should match the general ledger accounts when the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure reports. Questioned Costs: No questioned costs. Context: Tied out all the expenditure account numbers to the general ledger versus the 6/30/22 expenditure reports. Noted that the expenditures were recorded in 1220-300 in the general ledger but were reported in 2130-400 on the expenditure report. Also noted that 1210-100 in the general ledger was reported in 3700-100 on the expenditure report and 1210-200 in the general ledger was reported as 3700-200 on the expenditure report and that 2210-300 in the general ledger was reported in 4000-300 on the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A coding error was made when entering the expenditure into the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management response: The District will review the general ledger to the expenditure reports before submitting.
Finding 2022-003
Criteria: Reporting. The accounts used to record expenditure on the quarterly expenditure reports should match the general ledger accounts when the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure reports. Questioned Costs: No questioned costs. Context: Tied out all the expenditure account numbers to the general ledger versus the 6/30/22 expenditure reports. Noted that the expenditures were recorded in 1220-300 in the general ledger but were reported in 2130-400 on the expenditure report. Also noted that 1210-100 in the general ledger was reported in 3700-100 on the expenditure report and 1210-200 in the general ledger was reported as 3700-200 on the expenditure report and that 2210-300 in the general ledger was reported in 4000-300 on the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A coding error was made when entering the expenditure into the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management response: The District will review the general ledger to the expenditure reports before submitting.
Finding 2022-002
Criteria: Reporting. All quarterly expenditure reports should be filed 20 days after quarter end. Condition: The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends (10/20, 1/20, 4/20 and 7/20). Questioned Costs: No questioned costs. Context: Of the 4 quarterly expenditure reports for ESSER II for project year 2022 that were submitted to the Illinois State Board of Education, 1 quarterly report was filed 13 days late. Effect: The District was not in compliance by filing their expenditure reports late. Cause: The District did not provide proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken to ensure that all quarterly reports are filed by the due dates. Management response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-001
Criteria: Reporting. The accounts used to record expenditure on the quarterly expenditure reports should match the general ledger accounts when the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure reports. Questioned Costs: No questioned costs. Context: Tied out all the expenditure account numbers to the general ledger versus the 6/30/22 expenditure reports. Noted that the expenditures were recorded in 1000-100 in the general ledger but were reported in 2210-100 on the expenditure report. Also noted that 1000-300 in the general ledger was reported in 2210-300 on the expenditure report and 1000-400 in the general ledger was reported as 2110-400 on the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A coding error was made when entering the expenditure into the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management response: The District will review the general ledger to the expenditure reports before submitting.