Audit 297986

FY End
2023-06-30
Total Expended
$923,197
Findings
16
Programs
11
Year: 2023 Accepted: 2024-03-26

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
384958 2023-006 - - P
384959 2023-006 - - P
384960 2023-006 - - P
384961 2023-006 - - P
384962 2023-006 - - P
384963 2023-006 - - P
384964 2023-005 Material Weakness - L
384965 2023-006 - - P
961400 2023-006 - - P
961401 2023-006 - - P
961402 2023-006 - - P
961403 2023-006 - - P
961404 2023-006 - - P
961405 2023-006 - - P
961406 2023-005 Material Weakness - L
961407 2023-006 - - P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $310,089 Yes 2
84.027 Special Education_grants to States $110,655 - 0
10.553 School Breakfast Program $45,233 Yes 1
10.555 National School Lunch Program $32,045 Yes 1
84.358 Rural Education $29,485 - 0
84.367 Improving Teacher Quality State Grants $18,565 - 0
93.778 Medical Assistance Program $15,807 - 0
84.424 Student Support and Academic Enrichment Program $10,026 - 0
84.010 Title I Grants to Local Educational Agencies $10,000 - 0
84.173 Special Education_preschool Grants $4,227 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
FZQSHQXB6GA5 Dr. Greg Frehner Auditee
6186588286 Jeffrey C. Stroder, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Vienna School District No. 55 and is presented on the modified 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee elected not to use the 10% de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Vienna School District No. 55 and is presented on the modified 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 basic financial statements.
Title: Indirect Facilities & Administration Costs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Vienna School District No. 55 and is presented on the modified 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee elected not to use the 10% de minimis cost rate. The Auditee elected not to use the 10% de minimis cost rate.
Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Vienna School District No. 55 and is presented on the modified 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee elected not to use the 10% de minimis cost rate. Of the federal expenditures presented in the Schedule, Vienna School District No. 55 provided no federal awards to subrecipients.
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Vienna School District No. 55 and is presented on the modified 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee elected not to use the 10% de minimis cost rate. The following amounts were expended in the form of non-cash assistance by Vienna School District No. 55 and should be included in the Schedule of Expenditures of Federal Awards: Non-Cash Commodities (CFDA 10.555) $20,268; Other Non-Cash Assistance - Dept. of Defense Fruits & Vegetables $11,777; Totle Non-Cash $32,045.

Finding Details

Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: Per the Illinois State Board of Education, all grant expenditure reports are always due 20 calendar days after the expenditure through date. Condition: The District did not submit their quarterly expenditure report for ESSERIII for the through date of June 30, 2023 due to the Illinois State Board of Education no longer allowing submissions after August 24, 2023. The expenditures will be claimed on the September 30, 2023 through date report. Questioned Costs: None. Context: The District expended $310,089 in ESSER III funds for the year ended June 30, 2023. Effect: The District was not in compliance with the reporting requirements. Cause: The District was not aware the Illinois State Board of Education would no longer allow submissions for the June 30, 2023 through date report. Recommendation: The District should submit the quarterly expenditure reports timely as per the Illinois State Board of Education deadlines. Management's Response: The District will ensure timely submission during the future and will consider claiming the additional expenditures for the 2024 year.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: Per the Illinois State Board of Education, all grant expenditure reports are always due 20 calendar days after the expenditure through date. Condition: The District did not submit their quarterly expenditure report for ESSERIII for the through date of June 30, 2023 due to the Illinois State Board of Education no longer allowing submissions after August 24, 2023. The expenditures will be claimed on the September 30, 2023 through date report. Questioned Costs: None. Context: The District expended $310,089 in ESSER III funds for the year ended June 30, 2023. Effect: The District was not in compliance with the reporting requirements. Cause: The District was not aware the Illinois State Board of Education would no longer allow submissions for the June 30, 2023 through date report. Recommendation: The District should submit the quarterly expenditure reports timely as per the Illinois State Board of Education deadlines. Management's Response: The District will ensure timely submission during the future and will consider claiming the additional expenditures for the 2024 year.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.