FAC Explorer

Audit 295779

FY End
2023-06-30
Total Expended
$1.63M
Findings
2
Programs
12
Organization: Chaney-Monge School District No. 88 (IL)
Year: 2023 Accepted: 2024-03-19
Auditor: Wermer Rogers Doran & Ruzon LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
381014 2023-002 - Yes L
957456 2023-002 - Yes L

Programs

ALN Program Spent Major Findings
84.425 Elementary and Secondary School Emergency Relief Fund III $796,362 Yes 1
84.027 Idea Flow Through $146,415 - 0
10.553 School Breakfast Program $141,168 - 0
84.010 Title I - Low Income $114,982 - 0
84.367 Title II - Teacher Quality $17,927 - 0
10.555 National School Lunch Program $17,441 - 0
84.425 Elementary and Secondary Relief Digital Equity III $17,290 Yes 0
93.778 Medicaid Matching $16,035 - 0
10.555 Department of Agriculture - Food Distribution $15,349 - 0
84.424 Title IV - Student Support and Academic Enrichment $10,000 - 0
10.555 Department of Defense - Fresh Fruits and Vegetables $8,014 - 0
84.173 Idea Flow Through - Pre-School $3,140 - 0

Contacts

Name Title Type
SNDXJX5ZJL85 Andy Siegfried Auditee
8157226673 Tom Lancaster Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The federal grant activity of Chaney-Monge School District No.88 is presented on the modified accrual basis of accounting. The information is presented in accordance with the requirements of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Chaney-Monge School District No. 88 and is presented on the regulatory (modified cash) basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule differed from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Non-Cash Transactions Accounting Policies: The federal grant activity of Chaney-Monge School District No.88 is presented on the modified accrual basis of accounting. The information is presented in accordance with the requirements of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The schedule of expenditures of federal awards includes amounts that represent non-cash transactions. The value of these non-cash transactions was determined by the monthly commodities credits received against food purchases made during the fiscal year for the National School Lunch Program. Reconciliation of Schedule of Expenditures of Federal Awards to Financial Statements: Revenues Per Schedule of Expenditures of Federal Awards $1,660,556 Less-Noncash Food Commodities ($23,363) Add-Medicaid Fees-For-Services Program $88,102. Total Federal Revenues Per Financial Statements $1,725,295
Title: Subrecipients, Insurance, and Loans Accounting Policies: The federal grant activity of Chaney-Monge School District No.88 is presented on the modified accrual basis of accounting. The information is presented in accordance with the requirements of the Uniform Guidance. 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, the District provided federal awards to the subrecipients as follows: Program Title/Subrecipient Name- IDEA Flow Through: Lockport Area Special Education Cooperative. Federal Assistance Listing Number-84.027A. Amount Provided to Subrecipients $25,286. Program Title/Subrecipient Name- Pre-School Flow Through: Lockport Area Special Education Cooperative. Federal Assistance Listing Number 84.173A. Amount Provided to Subrecipients $3,140. Total $28,426.
Title: De Minimis Cost Rate Accounting Policies: The federal grant activity of Chaney-Monge School District No.88 is presented on the modified accrual basis of accounting. The information is presented in accordance with the requirements of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District did not elect to use the 10% de minimis cost rate as covered in Uniform Guidance § 200.414 Indirect Facilities and Administration Costs.

Finding Details

Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation). Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expediture reports must be submitted to ISBE within 20 calendar days of the reporting period end date. Condition.During the audit, it was noted that Elementary and Secondary School Emergency Relief Fund (ESSER) reports were not submitted to ISBE by the report due date. Context. The reports were 6 days late. Effect. The compliance requriement was not met. Cause. The District did not have controls in place to monitor that filings were being done a timely basis. Recommendation. We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. Management's response. The District management agrees with the finding and recommendation.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation). Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expediture reports must be submitted to ISBE within 20 calendar days of the reporting period end date. Condition.During the audit, it was noted that Elementary and Secondary School Emergency Relief Fund (ESSER) reports were not submitted to ISBE by the report due date. Context. The reports were 6 days late. Effect. The compliance requriement was not met. Cause. The District did not have controls in place to monitor that filings were being done a timely basis. Recommendation. We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. Management's response. The District management agrees with the finding and recommendation.