Audit 297644

FY End
2023-06-30
Total Expended
$1.05M
Findings
12
Programs
17
Organization: Warren C.u.s.d. #205 (IL)
Year: 2023 Accepted: 2024-03-26

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
384534 2023-004 - - L
384535 2023-005 - - L
384536 2023-001 - - P
384537 2023-002 - - L
384538 2023-003 - - L
384539 2023-006 - - L
960976 2023-004 - - L
960977 2023-005 - - L
960978 2023-001 - - P
960979 2023-002 - - L
960980 2023-003 - - L
960981 2023-006 - - L

Programs

Contacts

Name Title Type
W9CRJFDYWP63 Shawn Teske Auditee
8155411817 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 Stockton Community Unit School District No. 206 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 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

Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/22 ESSER I expenditure report was not filed within the required time frame.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/22 and 12/31/22 ESSER II expenditure reports were not filed within the required time frame.
The District is responsible for the preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2023 financial audit. Several adjustments were needed in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
One or more custodians of funds failed to comply with the bonding requirements of the Illinois School Code. The treasurer's bond in force was not sufficient to meet the bonding requirement for one month during fiscal year 2023. The Illinois School Code requires the district treasurer to be bonded for at least 25% of the total funds in his/her custody.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/22 ARP ID, ARP PS, ESSER I, ESSER II, and ESSER III expenditure reports, the 12/31/22 Title I - Low Income, ESSER II, ESSER III, ARP ID, and ARP IS expenditure reports, the 3/31/23 ESSER III, ARP ID, and ARP PS expenditure reports, and the 6/30/23 Title II - Teacher Quality expenditure report was not filed within the required time frame.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/22, 12/31/22, and 3/31/23 ESSER III expenditure reports were not filed within the required time frame.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/22 ESSER I expenditure report was not filed within the required time frame.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/22 and 12/31/22 ESSER II expenditure reports were not filed within the required time frame.
The District is responsible for the preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2023 financial audit. Several adjustments were needed in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
One or more custodians of funds failed to comply with the bonding requirements of the Illinois School Code. The treasurer's bond in force was not sufficient to meet the bonding requirement for one month during fiscal year 2023. The Illinois School Code requires the district treasurer to be bonded for at least 25% of the total funds in his/her custody.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/22 ARP ID, ARP PS, ESSER I, ESSER II, and ESSER III expenditure reports, the 12/31/22 Title I - Low Income, ESSER II, ESSER III, ARP ID, and ARP IS expenditure reports, the 3/31/23 ESSER III, ARP ID, and ARP PS expenditure reports, and the 6/30/23 Title II - Teacher Quality expenditure report was not filed within the required time frame.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/22, 12/31/22, and 3/31/23 ESSER III expenditure reports were not filed within the required time frame.