FAC Explorer

Audit 294356

FY End
2023-06-30
Total Expended
$4.82M
Findings
4
Programs
8
Organization: Lyons Elementary School District 103 (IL)
Year: 2023 Accepted: 2024-03-11
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
374671 2023-003 Material Weakness - N
374672 2023-003 Material Weakness - N
951113 2023-003 Material Weakness - N
951114 2023-003 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.72M Yes 0
84.010 Title I Grants to Local Educational Agencies $752,507 - 0
10.555 National School Lunch Program $709,477 Yes 1
93.778 Medical Assistance Program $176,080 - 0
10.553 School Breakfast Program $97,421 Yes 1
84.027 Special Education_grants to States $77,024 - 0
84.365 English Language Acquisition State Grants $60,698 - 0
84.173 Special Education_preschool Grants $24,304 - 0

Contacts

Name Title Type
TCKKTM2E3NU5 Kristopher Rivera Auditee
7087834109 Nicholus Cavaliere Auditor
No contacts on file

Notes to SEFA

Title: Note 3: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Lyons Elementary School District 103 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 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. Of the federal expenditures presented in the schedule, Lyons Elementary School District 103 provided federal awards to subrecipients as follows: None
Title: Note 4: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Lyons Elementary School District 103 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 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 following amounts were expended in the form of non-cash assistance by Lyons Elementary School District 103 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (AL 10.555)**: $35,523 OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES: $0 Total Non-Cash $35,523
Title: Note 5: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Lyons Elementary School District 103 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 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. Insurance coverage in effect paid with Federal funds during the fiscal year: Property: $0 Auto: $0 General Liability: $0 Workers Compensation: $0 Loans/Loan Guarantees Outstanding at June 30: $0 District had Federal grants requiring matching expenditures: No

Finding Details

Finding 2023-003
LYONS ELEMENTARY SCHOOL DISTRICT 103 06-016-1030-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2023 - 003 2. THIS FINDING IS: NEW 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00/23-4220-00 5. AL No.: 10.553/10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) By December 15th of each school year, the District must verify the current free and reduced priced eligibility of households selected from a sample of application that it has approved for free and reduced price meals. 9. Condition15 BT found that the District did not select and verify the required sample of approved free and reduced price applications by the required deadline. 10. Questioned Costs16 N/A 11. Context17 This was a one time occurrence due to the transition of the program to a different District's staff. 12. Effect The district might not detect applications that were submitted erroneously or did not meet the eligibility criteria in a timely manner. 13. Cause The District has not designed and implemented an internal control process to ensure that the verification process will be completed before the deadline. 14. Recommendation Proper planning of review process to have verification of eligibility completed by date outlined by ISBE. 15. Management's response18 The district will have a calendar reminder to begin auditing applications on Oct. 1 and complete the process with submission to ISBE by December 15.
Finding 2023-003
LYONS ELEMENTARY SCHOOL DISTRICT 103 06-016-1030-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2023 - 003 2. THIS FINDING IS: NEW 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00/23-4220-00 5. AL No.: 10.553/10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) By December 15th of each school year, the District must verify the current free and reduced priced eligibility of households selected from a sample of application that it has approved for free and reduced price meals. 9. Condition15 BT found that the District did not select and verify the required sample of approved free and reduced price applications by the required deadline. 10. Questioned Costs16 N/A 11. Context17 This was a one time occurrence due to the transition of the program to a different District's staff. 12. Effect The district might not detect applications that were submitted erroneously or did not meet the eligibility criteria in a timely manner. 13. Cause The District has not designed and implemented an internal control process to ensure that the verification process will be completed before the deadline. 14. Recommendation Proper planning of review process to have verification of eligibility completed by date outlined by ISBE. 15. Management's response18 The district will have a calendar reminder to begin auditing applications on Oct. 1 and complete the process with submission to ISBE by December 15.
Finding 2023-003
LYONS ELEMENTARY SCHOOL DISTRICT 103 06-016-1030-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2023 - 003 2. THIS FINDING IS: NEW 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00/23-4220-00 5. AL No.: 10.553/10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) By December 15th of each school year, the District must verify the current free and reduced priced eligibility of households selected from a sample of application that it has approved for free and reduced price meals. 9. Condition15 BT found that the District did not select and verify the required sample of approved free and reduced price applications by the required deadline. 10. Questioned Costs16 N/A 11. Context17 This was a one time occurrence due to the transition of the program to a different District's staff. 12. Effect The district might not detect applications that were submitted erroneously or did not meet the eligibility criteria in a timely manner. 13. Cause The District has not designed and implemented an internal control process to ensure that the verification process will be completed before the deadline. 14. Recommendation Proper planning of review process to have verification of eligibility completed by date outlined by ISBE. 15. Management's response18 The district will have a calendar reminder to begin auditing applications on Oct. 1 and complete the process with submission to ISBE by December 15.
Finding 2023-003
LYONS ELEMENTARY SCHOOL DISTRICT 103 06-016-1030-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2023 - 003 2. THIS FINDING IS: NEW 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00/23-4220-00 5. AL No.: 10.553/10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) By December 15th of each school year, the District must verify the current free and reduced priced eligibility of households selected from a sample of application that it has approved for free and reduced price meals. 9. Condition15 BT found that the District did not select and verify the required sample of approved free and reduced price applications by the required deadline. 10. Questioned Costs16 N/A 11. Context17 This was a one time occurrence due to the transition of the program to a different District's staff. 12. Effect The district might not detect applications that were submitted erroneously or did not meet the eligibility criteria in a timely manner. 13. Cause The District has not designed and implemented an internal control process to ensure that the verification process will be completed before the deadline. 14. Recommendation Proper planning of review process to have verification of eligibility completed by date outlined by ISBE. 15. Management's response18 The district will have a calendar reminder to begin auditing applications on Oct. 1 and complete the process with submission to ISBE by December 15.