FAC Explorer

Audit 307921

FY End
2023-06-30
Total Expended
$2.30M
Findings
2
Programs
10
Organization: Shelbyville Cusd 4 (IL)
Year: 2023 Accepted: 2024-06-03
Auditor: Hottenrott & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
399408 2023-001 - - F
975850 2023-001 - - F

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $315,447 - 0
84.010 Title I Grants to Local Educational Agencies $188,784 - 0
10.553 School Breakfast Program $105,560 - 0
93.778 Medical Assistance Program $38,003 - 0
84.367 Improving Teacher Quality State Grants $33,928 - 0
10.555 National School Lunch Program $29,262 - 0
84.048 Career and Technical Education -- Basic Grants to States $28,162 - 0
84.173 Special Education_preschool Grants $12,194 - 0
84.425 Education Stabilization Fund $8,162 Yes 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
D4J3GJFZ1C55 Shane Schuricht Auditee
2177744626 Robin Yockey 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 Shelbyville Community Unit School District #4 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 did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Shelbyville Community Unit School District #4 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 Shelbyville Community Unit School District #4 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 did not use the de minimis cost rate. Auditee elected to use 10% de minimis cost rate? ___ YES _X_ NO
Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Shelbyville Community Unit School District #4 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 did not use the de minimis cost rate. See the Notes to the SEFA for chart/table
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Shelbyville Community Unit School District #4 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 did not use the de minimis cost rate. The following amounts were expended in the form of non-cash assistance by Shelbyville Community Unit School District #4 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (CFDA 10.555): $29,262 OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES: $4,392 Total Non-Cash $33,654
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Shelbyville Community Unit School District #4 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 did not use the de minimis cost rate. Insurance coverage in effect paid with Federal funds during the fiscal year: Property-No, Auto-No, General Liability-No, Workers Compensation-No, Loans/Loan Guarantees Outstanding at June 30-No, District had Federal grants requiring matching expenditures-No

Finding Details

Finding 2023-001
SHELBYVILLE COMMUNITY UNIT SCHOOL DISTRICT 4 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 001 2. THIS FINDING IS: __X__ NEW ___Repeat from Prior Year? 3. Federal Program Name and Year: COVID 19: Education Stabilization Fund (2022) 4. Project No.: 4998-E3 5. CFDA No.: 84.425U-COVID 19 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Equipment and Real Property Management compliance requirements require that property records be maintained that include a description of the property, a serial number or other identification number, the source of funding of the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and the sales price of the property. (2 CFR section 200.313(d)(1)) 9. Condition The District's property records did not include all equipment purchased with Education Stabilization Funding. 10. Questioned Costs None 11. Context The inventory of equipment is material to the program. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause A material amount of smartboards were purchased for District classrooms and were not included in the inventory of equipment purchased with Education Stabilization Funding. 14. Recommendation The District should assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing is complete and meets the requirements of 2 CFR section 200.313(d)(1). 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.
Finding 2023-001
SHELBYVILLE COMMUNITY UNIT SCHOOL DISTRICT 4 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2023- 001 2. THIS FINDING IS: __X__ NEW ___Repeat from Prior Year? 3. Federal Program Name and Year: COVID 19: Education Stabilization Fund (2022) 4. Project No.: 4998-E3 5. CFDA No.: 84.425U-COVID 19 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Equipment and Real Property Management compliance requirements require that property records be maintained that include a description of the property, a serial number or other identification number, the source of funding of the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and the sales price of the property. (2 CFR section 200.313(d)(1)) 9. Condition The District's property records did not include all equipment purchased with Education Stabilization Funding. 10. Questioned Costs None 11. Context The inventory of equipment is material to the program. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause A material amount of smartboards were purchased for District classrooms and were not included in the inventory of equipment purchased with Education Stabilization Funding. 14. Recommendation The District should assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing is complete and meets the requirements of 2 CFR section 200.313(d)(1). 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2024.