FAC Explorer

Audit 297654

FY End
2023-06-30
Total Expended
$1.70M
Findings
4
Programs
18
Organization: Stockton C.u.s.d. #206 (IL)
Year: 2023 Accepted: 2024-03-26
Auditor: Benning Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384577 2023-001 - Yes P
384578 2023-002 - - P
961019 2023-001 - Yes P
961020 2023-002 - - P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund Esser III $634,271 Yes 2
84.425 Education Stabilization Fund Esser II $317,675 Yes 0
10.555 National School Lunch Program $287,284 - 0
84.027 Special Education_grants to States $161,460 - 0
84.010 Title I Grants to Local Educational Agencies $97,553 - 0
84.358 Rural Education $39,975 - 0
10.555 Non-Cash Food Commodity Program $27,557 - 0
84.027 Special Education_grants to States Arp Idea Ft $26,516 - 0
10.555 School Breakfast Program $26,437 - 0
93.778 Medical Assistance Program $24,725 - 0
84.367 Improving Teacher Quality State Grants $18,288 - 0
32.009 Emergency Connectivity Fund Program $15,239 - 0
84.173 Special Education_preschool Grants $11,237 - 0
10.553 School Breakfast Program $5,359 - 0
84.173 Special Education_preschool Grants Arp Idea Ps $2,621 - 0
84.424 Student Support and Academic Enrichment Program $2,221 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0
10.555 Fresh Fruits and Vegetables Program $331 - 0

Contacts

Name Title Type
V5JEV8FH9J74 James Bunting Auditee
8159473391 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

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
The Illinois General Assembly, pursuant to the Illinois Government Ethics Act (5 ILCS 420/4A-101), requires certain individuals, including District board members, certified school business officials, and administrators, to annually file a statement of economic interest with the county clerk's office. The District had multiple individuas who did not file the statement of economic interest by the May 1st deadline.
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
The Illinois General Assembly, pursuant to the Illinois Government Ethics Act (5 ILCS 420/4A-101), requires certain individuals, including District board members, certified school business officials, and administrators, to annually file a statement of economic interest with the county clerk's office. The District had multiple individuas who did not file the statement of economic interest by the May 1st deadline.