Audit 301743

FY End
2023-06-30
Total Expended
$3.19M
Findings
12
Programs
21
Year: 2023 Accepted: 2024-04-01

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
391134 2023-006 - - L
391135 2023-001 - Yes P
391136 2023-002 Material Weakness Yes P
391137 2023-003 - Yes L
391138 2023-004 - Yes B
391139 2023-005 - - B
967576 2023-006 - - L
967577 2023-001 - Yes P
967578 2023-002 Material Weakness Yes P
967579 2023-003 - Yes L
967580 2023-004 - Yes B
967581 2023-005 - - B

Contacts

Name Title Type
GC8AMBAES5N6 Pj Caposey Auditee
8156452230 Jenny Blocker Auditor
No contacts on file

Notes to SEFA

Title: Noncash assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Meridian School District No. 223 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 table in Notes to 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 6/30/23 expenditure report for McKinney Vento Homeless was not submitted within the required timeframe.
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.
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).
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/22 Title I - Low Income, IDEA Pre-K, IDEA Flow-Through, Early Childhood Block Grant, ARP ID and ARP PS expenditure report, and the 6/30/23 McKinney Vento Homeless, Ag Education - 20 and Ag Education - 30 expenditure reports were not filed within the required time frame.
The District is required to file an accurate expenditure report. The 6/30/23 ESSER III expenditure report reflects expenditures that were not supported by the District's documentation of the program for fiscal year 2023.
The District is required to file an accurate expenditure report. The 6/30/23 Title I - Low Income expenditure report reflects expenditures that were not supported by the District's documentation of the program for fiscal year 2023.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/23 expenditure report for McKinney Vento Homeless was not submitted within the required timeframe.
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.
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).
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/22 Title I - Low Income, IDEA Pre-K, IDEA Flow-Through, Early Childhood Block Grant, ARP ID and ARP PS expenditure report, and the 6/30/23 McKinney Vento Homeless, Ag Education - 20 and Ag Education - 30 expenditure reports were not filed within the required time frame.
The District is required to file an accurate expenditure report. The 6/30/23 ESSER III expenditure report reflects expenditures that were not supported by the District's documentation of the program for fiscal year 2023.
The District is required to file an accurate expenditure report. The 6/30/23 Title I - Low Income expenditure report reflects expenditures that were not supported by the District's documentation of the program for fiscal year 2023.