FAC Explorer

Audit 297653

FY End
2023-06-30
Total Expended
$1.20M
Findings
8
Programs
19
Organization: Eastland C.u.s.d. #308 (IL)
Year: 2023 Accepted: 2024-03-26
Auditor: Benning Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384573 2023-004 - - L
384574 2023-002 - - L
384575 2023-003 - - L
384576 2023-001 - Yes P
961015 2023-004 - - L
961016 2023-002 - - L
961017 2023-003 - - L
961018 2023-001 - Yes P

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $350,955 - 0
84.425 Education Stabilization Fund Esser III $289,931 Yes 1
84.027 Special Education_grants to States $201,870 Yes 0
84.010 Title I Grants to Local Educational Agencies $102,988 - 0
10.555 School Breakfast Program $41,208 - 0
10.555 Non Cash Food Commodity Program $41,070 - 0
84.027 Special Education_grants to States Arp Idea Ft $33,620 Yes 2
10.555 Fresh Fruits and Vegetables Program $30,191 - 0
10.555 Arp Child Nutrition Supply Chain Assistance $25,136 - 0
10.553 School Breakfast Program $18,459 - 0
93.778 Medical Assistance Program $17,949 - 0
84.367 Improving Teacher Quality State Grants $16,750 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.425 Education Stabilization Fund Arp McKinney - Vento Homeless $5,661 Yes 0
84.173 Special Education_preschool Grants $5,435 Yes 0
10.555 Child and Adult Care Food Program $4,073 - 0
84.173 Special Education_preschool Grants Arp Idea Ps $3,324 Yes 1
10.558 Child and Adult Care Food Program $1,285 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
K1JGJK7LRNR8 Alex Kashner Auditee
8154936301 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 Eastland Community Unit School District No. 308 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 2023-004
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The Sept 30, 2022 and Dec 31, 2022 expenditure reports for ARP IDEA - IDEA Preschool Funding Flow Through were not filed within the required time frame.
Finding 2023-002
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The Sept 30, 2022 and Dec 31, 2022 expenditure reports for ARP IDEA - IDEA ARP Funding Flow Through and ARP IDEA - IDEA Preschool Funding Flow Through were not filed within the required time frame.
Finding 2023-003
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The Sept 30, 2022 and Dec 31, 2022 expenditure reports for ARP IDEA - IDEA ARP Funding Flow Through were not filed within the required time frame.
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 2023-004
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The Sept 30, 2022 and Dec 31, 2022 expenditure reports for ARP IDEA - IDEA Preschool Funding Flow Through were not filed within the required time frame.
Finding 2023-002
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The Sept 30, 2022 and Dec 31, 2022 expenditure reports for ARP IDEA - IDEA ARP Funding Flow Through and ARP IDEA - IDEA Preschool Funding Flow Through were not filed within the required time frame.
Finding 2023-003
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The Sept 30, 2022 and Dec 31, 2022 expenditure reports for ARP IDEA - IDEA ARP Funding Flow Through were not filed within the required time frame.
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).