Audit 305425

FY End
2023-06-30
Total Expended
$2.24M
Findings
12
Programs
17
Organization: Winnebago Cusd #323 (IL)
Year: 2023 Accepted: 2024-05-03

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
395799 2023-001 Material Weakness Yes P
395800 2023-002 - - P
395801 2023-003 - Yes L
395802 2023-004 - - L
395803 2023-006 - - B
395804 2023-005 - - L
972241 2023-001 Material Weakness Yes P
972242 2023-002 - - P
972243 2023-003 - Yes L
972244 2023-004 - - L
972245 2023-006 - - B
972246 2023-005 - - L

Programs

Contacts

Name Title Type
DUM2FW67LR78 John Schwuchow Auditee
8153352456 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 Winnebago Community Unit School District No. 323 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 preparation of, the general purpose financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. See the Notes to the SEFA for information regarding non cash assistance.

Finding Details

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).
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.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The September 30, 2022 ARP ID and ARP PS expenditure reports, the December 31, 2022 IDEA Pre-K, IDEA Flow-Through, ARP ID and ARP PS expenditure reports, the March 31, 2023 ARP ID and ARP PS expenditure reports, and the June 30, 2023 Digital Equity 4 expenditure reports were not filed within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The September 30, 2022 ESSER III expenditure report was not filed within the required timeframe.
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.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The June 30th, 2023 Digital Equity 4 expenditure report was not filed within the required timeframe.
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).
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.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The September 30, 2022 ARP ID and ARP PS expenditure reports, the December 31, 2022 IDEA Pre-K, IDEA Flow-Through, ARP ID and ARP PS expenditure reports, the March 31, 2023 ARP ID and ARP PS expenditure reports, and the June 30, 2023 Digital Equity 4 expenditure reports were not filed within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The September 30, 2022 ESSER III expenditure report was not filed within the required timeframe.
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.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The June 30th, 2023 Digital Equity 4 expenditure report was not filed within the required timeframe.