FAC Explorer

Audit 30475

FY End
2022-06-30
Total Expended
$758,307
Findings
2
Programs
11
Organization: Mulberry Grove Community Unit School District No. 1 (IL)
Year: 2022 Accepted: 2023-01-22
Auditor: Glass & Shuffett LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31562 2022-001 Material Weakness - B
608004 2022-001 Material Weakness - B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $211,163 Yes 1
10.555 National School Lunch Program $158,293 Yes 0
84.027 Special Education_grants to States $136,672 - 0
84.010 Title I Grants to Local Educational Agencies $136,302 - 0
10.553 School Breakfast Program $45,282 Yes 0
84.358 Rural Education $33,380 - 0
84.424 Student Support and Academic Enrichment Program $11,987 - 0
84.367 Improving Teacher Quality State Grants $11,924 - 0
93.778 Medical Assistance Program $8,606 - 0
84.173 Special Education_preschool Grants $4,100 - 0
84.048 Career and Technical Education -- Basic Grants to States $598 - 0

Contacts

Name Title Type
H3XEPJBQQTK8 Regina Johnson Auditee
6183268812 Douglas Ess Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Mulberry Grove CUSD #1 (District) 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District 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 Mulberry Grove CUSD #1 (District) 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The following amounts were expended in the form of non-cash assistance by the District and are included in the Schedule of Expenditures of Federal Award: Non-cash Commodities $11,214; Dept of Defense Fresh Fruits and Vegetables $9,170.
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Mulberry Grove CUSD #1 (District) 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. No insurance coverage in effect paid with federal funds during the year. No loans or loan guarantees outstanding at June 30, 2022. No federal grants requiring matching requirements.

Finding Details

Finding 2022-001
Criteria: Financial reports requesting reimbursement of expenditures should reconcile to accounting records. Condition: During our audit testing of expenditure reimbursement request reports, we noted the accounting records did not agree to the expenditure reimbursement request reports for various line items. Expenditure reimbursement request reports reflected expenditures in different accounting functions and line items that accounting records. Questioned Costs: $7,971. Context: The District did not use accounting software functionality to track program expenditures for this program. The District maintained a separate spreadsheet for program expenditures that did not agree entirely to accounting records. Effect: The District overreported employee benefits on expenditure reimbursement request reports, and the expenditure reimbursement request reports were difficult to reconcile to accounting records and misreported in terms of accounting function and object code. Cause: The District did not implement accounting software functionality that would have provided accurate reports in which to prepare expenditure reimbursement request reports. Recommendation: It is recommended that the District implement its accounting software functionality, specifically the usage of responsibility codes, to track program costs and prepare expenditure reimbursement request reports for this program. Management's Response: Management agrees with this finding and will implement the usage of responsibility codes for this program in the future.
Finding 2022-001
Criteria: Financial reports requesting reimbursement of expenditures should reconcile to accounting records. Condition: During our audit testing of expenditure reimbursement request reports, we noted the accounting records did not agree to the expenditure reimbursement request reports for various line items. Expenditure reimbursement request reports reflected expenditures in different accounting functions and line items that accounting records. Questioned Costs: $7,971. Context: The District did not use accounting software functionality to track program expenditures for this program. The District maintained a separate spreadsheet for program expenditures that did not agree entirely to accounting records. Effect: The District overreported employee benefits on expenditure reimbursement request reports, and the expenditure reimbursement request reports were difficult to reconcile to accounting records and misreported in terms of accounting function and object code. Cause: The District did not implement accounting software functionality that would have provided accurate reports in which to prepare expenditure reimbursement request reports. Recommendation: It is recommended that the District implement its accounting software functionality, specifically the usage of responsibility codes, to track program costs and prepare expenditure reimbursement request reports for this program. Management's Response: Management agrees with this finding and will implement the usage of responsibility codes for this program in the future.