FAC Explorer

Audit 312909

FY End
2022-06-30
Total Expended
$2.01M
Findings
4
Programs
10
Organization: East Alton Wood River Community High School No. 14 (IL)
Year: 2022 Accepted: 2022-10-30
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
447022 2022-004 Significant Deficiency Yes L
447023 2022-005 Significant Deficiency - L
1023464 2022-004 Significant Deficiency Yes L
1023465 2022-005 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $222,825 - 0
84.027 Special Education_grants to States $140,644 - 0
10.553 School Breakfast Program $27,045 - 0
84.048 Career and Technical Education -- Basic Grants to States $24,708 - 0
84.425 Education Stabilization Fund $15,356 Yes 0
10.555 National School Lunch Program $11,724 - 0
84.367 Improving Teacher Quality State Grants $11,372 - 0
93.778 Medical Assistance Program $8,718 - 0
10.559 Summer Food Service Program for Children $7,105 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
RHJXR2F9LEF2 Rob Miller Auditee
6182549113 Josh Andres Auditor
No contacts on file

Notes to SEFA

Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of East Alton Wood River School District No. 14 and is presented on the accrual basis. 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. There was no insurance coverage in effect paid with Federal funds during the fiscal year. There were no loans/loan guarantees outstanding at June 30. The District has no Federal grants requiring matching expenditures during the fiscal year ended June 30.
Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of East Alton Wood River School District No. 14 and is presented on the accrual basis. 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. GSA_MIGRATION
Title: Non Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of East Alton Wood River School District No. 14 and is presented on the accrual basis. 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 on non-cash assistance by East Alton Wood River School District No. 14 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (AL 10.555): $23,910. OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUIT & VEGETABLES = $11,724. Total = $35,634.

Finding Details

Finding 2022-004
Reporting. All quarterly expenditure reports should be filed within 20 days after the quarter ends. We noted that 2 out of the 16 expenditure reports were not filed timely. No questioned costs. The 1st quarter expenditure reports for ESSER II & ESSER Digital Equity were filed 13 days late. The District did not timely file all of their federal expenditure reports for ESSER II and ESSER Digital Equity. This was an oversight by management personnel at the District. We recommend that care if taken to ensure all reports are filed by their due dates. Management will take steps to remind themselves to file all quarterly expenditures reports on time.
Finding 2022-005
Reporting. To determine that accurate quarterly expenditure reports were filed with the Illinois State Board of Education. We noted during ESSER III expenditure testing that the District was reimbursed for duplicated expenditures reported on the 3rd and 4th quarter expenditure reports. Questioned costs of $7,300. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER III grant funds, it was noted that an expenditure was claimed on the 3rd quarter expenditure report under a preliminary function but was claimed for reimbursement again on the 4th quarter expenditure report under another function. The School District did not file accurate expenditure reports at March 31, 2022 or June 30, 2022. This was an oversight by management personnel at the District. The District should compare and reconcile the expenditure reports filed with the Illinois State Board of Education with the general ledger before submitting. Management will take steps to compare and reconcile the expenditure reports filed with the general ledger before submitting.
Finding 2022-004
Reporting. All quarterly expenditure reports should be filed within 20 days after the quarter ends. We noted that 2 out of the 16 expenditure reports were not filed timely. No questioned costs. The 1st quarter expenditure reports for ESSER II & ESSER Digital Equity were filed 13 days late. The District did not timely file all of their federal expenditure reports for ESSER II and ESSER Digital Equity. This was an oversight by management personnel at the District. We recommend that care if taken to ensure all reports are filed by their due dates. Management will take steps to remind themselves to file all quarterly expenditures reports on time.
Finding 2022-005
Reporting. To determine that accurate quarterly expenditure reports were filed with the Illinois State Board of Education. We noted during ESSER III expenditure testing that the District was reimbursed for duplicated expenditures reported on the 3rd and 4th quarter expenditure reports. Questioned costs of $7,300. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER III grant funds, it was noted that an expenditure was claimed on the 3rd quarter expenditure report under a preliminary function but was claimed for reimbursement again on the 4th quarter expenditure report under another function. The School District did not file accurate expenditure reports at March 31, 2022 or June 30, 2022. This was an oversight by management personnel at the District. The District should compare and reconcile the expenditure reports filed with the Illinois State Board of Education with the general ledger before submitting. Management will take steps to compare and reconcile the expenditure reports filed with the general ledger before submitting.