FAC Explorer

Audit 297625

FY End
2023-06-30
Total Expended
$1.53M
Findings
2
Programs
19
Organization: Galena Unit School District #120 (IL)
Year: 2023 Accepted: 2024-03-26
Auditor: Benning Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384527 2023-001 - Yes P
960969 2023-001 - Yes P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund Esser III $606,995 Yes 1
84.027 Special Education_grants to States $339,977 - 0
10.555 National School Lunch Program $250,257 - 0
84.010 Title I Grants to Local Educational Agencies $115,404 - 0
10.555 Non-Cash Food Commodity Program $39,776 - 0
84.027 Special Education_grants to States Arp Idea Ft $39,686 - 0
84.425 Education Stabilization Fund Esser II $31,791 Yes 0
93.778 Medical Assistance Program $25,773 - 0
84.367 Improving Teacher Quality State Grants $21,381 - 0
10.555 Arp Child Nutrition - Supply Chain Assistance $14,476 - 0
84.424 Student Support and Academic Enrichment Program $13,562 - 0
10.555 Fresh Fruits and Vegetables Program $8,717 - 0
10.555 School Breakfast Program $7,184 - 0
84.425 Education Stabilization Fund Arp McKinney - Vento Homeless $6,672 Yes 0
84.173 Special Education_preschool Grants $5,882 - 0
84.425 Education Stabilization Fund Esser I $2,170 Yes 0
84.173 Special Education_preschool Grants Arp Idea Ps $2,000 - 0
10.553 School Breakfast Program $1,159 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
LEK2LJ71LY84 Tim Vincent Auditee
8157773086 Jenny Blocker 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 Galena Unit School District No. 120 and is presented on the cash basis of accounting. The information in this schedule 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, or used in the preparation of, the general purpose financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. See the Notes to the SEFA for information regarding non cash assistance.

Finding Details

Finding 2023-001
The District is responsible for the preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2023 financial audit. Adjustments were needed to properly report certain items of revenue and expense in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Finding 2023-001
The District is responsible for the preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2023 financial audit. Adjustments were needed to properly report certain items of revenue and expense in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).