FAC Explorer

Audit 318369

FY End
2023-06-30
Total Expended
$52.84M
Findings
26
Programs
19
Organization: Springfield Public School District 186 (IL)
Year: 2023 Accepted: 2024-09-03
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485591 2023-001 Significant Deficiency - L
485592 2023-001 Significant Deficiency - L
485593 2023-001 Significant Deficiency - L
485594 2023-001 Significant Deficiency - L
485595 2023-001 Significant Deficiency - L
485596 2023-001 Significant Deficiency - L
485597 2023-001 Significant Deficiency - L
485598 2023-001 Significant Deficiency - L
485599 2023-001 Significant Deficiency - L
485600 2023-001 Significant Deficiency - L
485601 2023-001 Significant Deficiency - L
485602 2023-001 Significant Deficiency - L
485603 2023-001 Significant Deficiency - L
1062033 2023-001 Significant Deficiency - L
1062034 2023-001 Significant Deficiency - L
1062035 2023-001 Significant Deficiency - L
1062036 2023-001 Significant Deficiency - L
1062037 2023-001 Significant Deficiency - L
1062038 2023-001 Significant Deficiency - L
1062039 2023-001 Significant Deficiency - L
1062040 2023-001 Significant Deficiency - L
1062041 2023-001 Significant Deficiency - L
1062042 2023-001 Significant Deficiency - L
1062043 2023-001 Significant Deficiency - L
1062044 2023-001 Significant Deficiency - L
1062045 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $6.93M Yes 1
84.367 Improving Teacher Quality State Grants $2.24M Yes 1
10.553 School Breakfast Program $2.13M Yes 1
84.027 Special Education_grants to States $819,042 - 0
93.778 Medical Assistance Program $754,286 - 0
84.010 Title I Grants to Local Educational Agencies $704,789 - 0
10.565 Commodity Supplemental Food Program $669,888 Yes 1
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $347,814 - 0
10.582 Fresh Fruit and Vegetable Program $347,612 Yes 1
84.002 Adult Education - Basic Grants to States $237,038 - 0
10.559 Summer Food Service Program for Children $212,095 Yes 1
17.259 Wia Youth Activities $126,975 - 0
84.048 Career and Technical Education -- Basic Grants to States $101,483 - 0
84.173 Special Education_preschool Grants $67,050 - 0
84.425 Education Stabilization Fund $34,396 Yes 1
84.365 English Language Acquisition State Grants $33,632 - 0
10.558 Child and Adult Care Food Program $29,748 - 0
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $16,281 - 0
10.649 Pandemic Ebt Administrative Costs $5,950 - 0

Contacts

Name Title Type
LVM3BAVZFAN8 Steve Miller Auditee
2175253096 Chuck Gusswein 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 Springfield SD 186 and is presented on the modified accrual 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 instead
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Springfield SD 186 and is presented on the modified accrual 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 instead
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Springfield SD 186 and is presented on the modified accrual 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 instead

Finding Details

Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.
Finding 2023-001
Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely.