FAC Explorer

Audit 30230

FY End
2022-06-30
Total Expended
$853,010
Findings
6
Programs
18
Organization: Stockton C.u.s.d. #206 (IL)
Year: 2022 Accepted: 2023-03-05
Auditor: Benning Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28737 2022-002 - - L
28738 2022-003 - - L
28739 2022-001 - - P
605179 2022-002 - - L
605180 2022-003 - - L
605181 2022-001 - - P

Programs

ALN Program Spent Major Findings
32.009 Emergency Connectivity Fund Program $226,666 Yes 0
84.027 Special Education_grants to States 22 $161,107 Yes 0
10.555 National School Lunch Program 22 $117,269 - 0
84.010 Title I Grants to Local Educational Agencies $101,887 - 1
10.555 National School Lunch Program 21 $55,372 - 0
10.553 School Breakfast Program 22 $52,974 - 0
84.358 Rural Education $36,016 - 0
10.555 Non Cash Food $28,407 - 0
84.367 Improving Teacher Quality State Grants $19,372 - 0
84.027 Special Education_grants to States 21 $14,673 Yes 0
84.173 Special Education_preschool Grants $13,315 Yes 0
10.553 School Breakfast Program 21 $7,538 - 0
84.425 Education Stabilization Fund Esser I 20 $6,854 Yes 0
84.425 Education Stabilization Fund Esser I 22 $6,461 Yes 2
93.778 Medical Assistance Program $3,365 - 0
10.555 Fresh Fruits & Vegetables $756 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0
10.555 Crrsa Child Nutrition Emergency Funding $364 - 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 2022-002
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 Title I - Low Income Program (CFDA 84.010A) was not submitted within the required timeframe.
Finding 2022-003
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/22 ESSER III (CFDA 84.425U) expenditure report was not filed within 20 days of the end of the quarter.
Finding 2022-001
The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2022 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 2022-002
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/21 Title I - Low Income Program (CFDA 84.010A) was not submitted within the required timeframe.
Finding 2022-003
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/22 ESSER III (CFDA 84.425U) expenditure report was not filed within 20 days of the end of the quarter.
Finding 2022-001
The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2022 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).