FAC Explorer

Audit 297650

FY End
2023-06-30
Total Expended
$2.35M
Findings
6
Programs
22
Organization: West Carroll Community School District No 314 (IL)
Year: 2023 Accepted: 2024-03-26
Auditor: Benning Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384549 2023-001 - Yes P
384550 2023-002 - - P
384551 2023-003 - - L
960991 2023-001 - Yes P
960992 2023-002 - - P
960993 2023-003 - - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund Esser III $789,116 Yes 3
10.555 National School Lunch Program $396,011 - 0
84.027 Special Education_grants to States $268,538 - 0
84.010 Title I Grants to Local Educational Agencies $247,047 - 0
84.425 Education Stabilization Fund Esser II $124,080 Yes 0
10.555 School Breakfast Program $117,022 - 0
32.009 Emergency Connectivity Fund Program $76,333 Yes 0
93.778 Medical Assistance Program $57,206 - 0
10.553 School Breakfast Program $51,121 - 0
84.027 Special Education_grants to States Arp Idea Ft $38,026 - 0
10.555 Fresh Fruits and Vegetables Program $35,005 - 0
10.555 Non Cash Food Commodity Program $34,574 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $29,917 - 0
10.555 Arp Nutrition Child Nutrition Supply Chain Assistance $24,360 - 0
84.424 Student Support and Academic Enrichment Program $21,885 - 0
84.367 Improving Teacher Quality State Grants $21,634 - 0
84.173 Special Education_preschool Grants $10,734 - 0
10.555 Child and Adult Care Food Program $6,274 - 0
10.558 Child and Adult Care Food Program $1,722 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0
84.425 Education Stabilization Fund Arp McKinney - Vento Homeless $550 Yes 0
84.010 Title I Grants to Local Educational Agencies School Improvement & Accountability $494 - 0

Contacts

Name Title Type
VQAFD36QR535 David Gilliland Auditee
8152442005 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 West Carroll C.U.S.D. No. 314 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

Finding 2023-001
The District is responsible for 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).
Finding 2023-002
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 at least 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.
Finding 2023-003
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/22 expenditure reports for Title I - Low Income, IDEA Pre-K, and IDEA Flow Through were not submitted within the required timeframe.
Finding 2023-001
The District is responsible for 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).
Finding 2023-002
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 at least 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.
Finding 2023-003
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/22 expenditure reports for Title I - Low Income, IDEA Pre-K, and IDEA Flow Through were not submitted within the required timeframe.