FAC Explorer

Audit 309697

FY End
2022-06-30
Total Expended
$842,890
Findings
8
Programs
11
Organization: Steeleville Cusd 138 (IL)
Year: 2022 Accepted: 2024-06-24
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401793 2022-002 Significant Deficiency - L
401794 2022-002 Significant Deficiency - L
401795 2022-002 Significant Deficiency - L
401796 2022-003 Significant Deficiency - L
978235 2022-002 Significant Deficiency - L
978236 2022-002 Significant Deficiency - L
978237 2022-002 Significant Deficiency - L
978238 2022-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $158,791 Yes 1
84.027 Special Education_grants to States $107,075 - 0
10.553 School Breakfast Program $21,348 - 0
84.010 Title I Grants to Local Educational Agencies $20,069 - 0
84.367 Improving Teacher Quality State Grants $15,211 - 0
93.778 Medical Assistance Program $11,385 - 0
10.555 National School Lunch Program $10,923 - 0
84.048 Career and Technical Education -- Basic Grants to States $4,809 - 0
84.173 Special Education_preschool Grants $2,408 - 0
10.559 Summer Food Service Program for Children $911 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
PNKVVAMN94Z5 Stephanie Mulholland Auditee
6189653432 Keith Brinkmann Auditor
No contacts on file

Notes to SEFA

Title: Note 3: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Steelville CUSD #138 and is presented on the Regulatory (Modified Cash Basis) 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 elected not to use the 10% de minimis cost rate. The auditee had no indirect costs. The District has no subrecipients.
Title: Note 4: Non-cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Steelville CUSD #138 and is presented on the Regulatory (Modified Cash Basis) 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 elected not to use the 10% de minimis cost rate. The auditee had no indirect costs. The following amounts were expended in the form of non-cash assistance and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (CFDA 10.555): $10,418 and OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS AND VEGETABLES: $10,923. Total Non-Cash: $21,341
Title: Note 5: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Steelville CUSD #138 and is presented on the Regulatory (Modified Cash Basis) 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 elected not to use the 10% de minimis cost rate. The auditee had no indirect costs. There was no insurance coverage paid with Federal funds during the fiscal year. They had no loans/loan guarantees outstanding at June 30 with Federal funds. The District had no Federal grants requiring matching expenditures.

Finding Details

Finding 2022-002
Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. We noted that 7 of the 10 quarterly expenditure reports were not filed in a timely manner. There are no questioned costs. Out of the 10 quarterly reports submitted by the District for FY22, 7 were filed after the 20 day deadline. ESSER Digital Equity and ESSER II both had three reports submitted after the deadline and ESSER III had one report submitted a significant amount of time after the due date. This late report triggered the single audit for FY22. Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office. The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely.
Finding 2022-002
Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. We noted that 7 of the 10 quarterly expenditure reports were not filed in a timely manner. There are no questioned costs. Out of the 10 quarterly reports submitted by the District for FY22, 7 were filed after the 20 day deadline. ESSER Digital Equity and ESSER II both had three reports submitted after the deadline and ESSER III had one report submitted a significant amount of time after the due date. This late report triggered the single audit for FY22. Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office. The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely.
Finding 2022-002
Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. We noted that 7 of the 10 quarterly expenditure reports were not filed in a timely manner. There are no questioned costs. Out of the 10 quarterly reports submitted by the District for FY22, 7 were filed after the 20 day deadline. ESSER Digital Equity and ESSER II both had three reports submitted after the deadline and ESSER III had one report submitted a significant amount of time after the due date. This late report triggered the single audit for FY22. Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office. The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely.
Finding 2022-003
Reporting. The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts when the expenditures are recorded. It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure reports. There are no questioned costs. An item of $509.69 was reported as a capital outlay expense, but was recorded in the general ledger in a supplies account. It does not meet the $500 threshold for being reported as equipment in capital outlay. The District should have recorded this item as a supplies expenditure. An expenditure item of $19,100 was listed on the budget as a purchased service but was recorded in a supplies account. An item of $4,387 was reported as a purchased service, but recorded on the general ledger in a supplies account. The expenditures were not recorded/reported consistently between the two reports. A coding error was made when entering the expenditures into the general ledger.
Finding 2022-002
Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. We noted that 7 of the 10 quarterly expenditure reports were not filed in a timely manner. There are no questioned costs. Out of the 10 quarterly reports submitted by the District for FY22, 7 were filed after the 20 day deadline. ESSER Digital Equity and ESSER II both had three reports submitted after the deadline and ESSER III had one report submitted a significant amount of time after the due date. This late report triggered the single audit for FY22. Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office. The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely.
Finding 2022-002
Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. We noted that 7 of the 10 quarterly expenditure reports were not filed in a timely manner. There are no questioned costs. Out of the 10 quarterly reports submitted by the District for FY22, 7 were filed after the 20 day deadline. ESSER Digital Equity and ESSER II both had three reports submitted after the deadline and ESSER III had one report submitted a significant amount of time after the due date. This late report triggered the single audit for FY22. Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office. The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely.
Finding 2022-002
Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. We noted that 7 of the 10 quarterly expenditure reports were not filed in a timely manner. There are no questioned costs. Out of the 10 quarterly reports submitted by the District for FY22, 7 were filed after the 20 day deadline. ESSER Digital Equity and ESSER II both had three reports submitted after the deadline and ESSER III had one report submitted a significant amount of time after the due date. This late report triggered the single audit for FY22. Reporting requirements were not met. This was an oversight by management personnel in the District due to turnover in the District Office. The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely.
Finding 2022-003
Reporting. The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts when the expenditures are recorded. It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure reports. There are no questioned costs. An item of $509.69 was reported as a capital outlay expense, but was recorded in the general ledger in a supplies account. It does not meet the $500 threshold for being reported as equipment in capital outlay. The District should have recorded this item as a supplies expenditure. An expenditure item of $19,100 was listed on the budget as a purchased service but was recorded in a supplies account. An item of $4,387 was reported as a purchased service, but recorded on the general ledger in a supplies account. The expenditures were not recorded/reported consistently between the two reports. A coding error was made when entering the expenditures into the general ledger.