FAC Explorer

Audit 318659

FY End
2023-06-30
Total Expended
$4.02M
Findings
18
Programs
11
Organization: Yorkville Community Unit School District 115 (IL)
Year: 2023 Accepted: 2024-09-06
Auditor: Eccezion

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485910 2023-001 - Yes N
485911 2023-001 - Yes N
485912 2023-001 - Yes N
485913 2023-002 - - N
485914 2023-002 - - N
485915 2023-002 - - N
485916 2023-003 - - N
485917 2023-003 - - N
485918 2023-003 - - N
1062352 2023-001 - Yes N
1062353 2023-001 - Yes N
1062354 2023-001 - Yes N
1062355 2023-002 - - N
1062356 2023-002 - - N
1062357 2023-002 - - N
1062358 2023-003 - - N
1062359 2023-003 - - N
1062360 2023-003 - - N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $242,150 - 0
10.555 National School Lunch Program $215,790 Yes 3
84.027 Special Education_grants to States $194,088 Yes 0
10.553 School Breakfast Program $141,079 Yes 3
84.425 Education Stabilization Fund $119,306 Yes 0
84.365 English Language Acquisition State Grants $85,815 - 0
93.778 Medical Assistance Program $79,432 - 0
84.367 Improving Teacher Quality State Grants $67,419 - 0
84.173 Special Education_preschool Grants $32,275 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $31,240 - 0
84.424 Student Support and Academic Enrichment Program $100 - 0

Contacts

Name Title Type
QBHSGEKNVJM4 Kreg Wesley Auditee
6305534382 Kevin Smith Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The Schedule of Expenditures of Federal Awards includes the federal award activity of Yorkville Community Unit School District No. 115 under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may offer from amounts presented in, and used in the preparation of, the basic financial statements.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The District has elected not to use the 10 percent de minimis indirect rate as allowed under the Uniform Guidance.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The District did not provide federal awards to subrecipients during the year ended June 30, 2023.
Title: FEDERAL LOANS Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs There were no federal loans or loan guarantees outstanding at year end.
Title: DONATED PERSONAL PROTECTIVE EQUIPMENT (PPE) (UNAUDITED) Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Costs are charged as direct costs The District was not the recipient of any federally donated PPE during the current fiscal year.

Finding Details

Finding 2023-001
1. FINDING NUMBER: 2023- 001S 2. THIS FINDING IS: Repeat from Prior year; Year originally reported: 2022 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00 5. AL No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to have a verifying official review the confirmation review and verification tracking and to have the verification completed by the due date. 9. Condition: The confirmation review and verification tracking were not reviewed by someone other than the determining official. This was also not submitted before the due date. 10. Questioned Costs: None 11. Context: The District did not complete the verification completely or timely. 12. Effect: The verification process did not meet the compliance requirements for special tests and provisions. 13. Cause: Procedures were not followed to ensure that there is an additional review of the verification process and that verification is submitted before the due date. 14. Recommendation: Procedures should be followed to ensure that there is an additional review of the verification process and that it is submitted before the due date. 15. Management's response: Procedures will be followed to ensure that there is an additional review of the verification process and that verification is submitted timely.
Finding 2023-001
1. FINDING NUMBER: 2023- 001S 2. THIS FINDING IS: Repeat from Prior year; Year originally reported: 2022 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00 5. AL No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to have a verifying official review the confirmation review and verification tracking and to have the verification completed by the due date. 9. Condition: The confirmation review and verification tracking were not reviewed by someone other than the determining official. This was also not submitted before the due date. 10. Questioned Costs: None 11. Context: The District did not complete the verification completely or timely. 12. Effect: The verification process did not meet the compliance requirements for special tests and provisions. 13. Cause: Procedures were not followed to ensure that there is an additional review of the verification process and that verification is submitted before the due date. 14. Recommendation: Procedures should be followed to ensure that there is an additional review of the verification process and that it is submitted before the due date. 15. Management's response: Procedures will be followed to ensure that there is an additional review of the verification process and that verification is submitted timely.
Finding 2023-001
1. FINDING NUMBER: 2023- 001S 2. THIS FINDING IS: Repeat from Prior year; Year originally reported: 2022 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00 5. AL No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to have a verifying official review the confirmation review and verification tracking and to have the verification completed by the due date. 9. Condition: The confirmation review and verification tracking were not reviewed by someone other than the determining official. This was also not submitted before the due date. 10. Questioned Costs: None 11. Context: The District did not complete the verification completely or timely. 12. Effect: The verification process did not meet the compliance requirements for special tests and provisions. 13. Cause: Procedures were not followed to ensure that there is an additional review of the verification process and that verification is submitted before the due date. 14. Recommendation: Procedures should be followed to ensure that there is an additional review of the verification process and that it is submitted before the due date. 15. Management's response: Procedures will be followed to ensure that there is an additional review of the verification process and that verification is submitted timely.
Finding 2023-002
1. FINDING NUMBER: 2023 - 002S 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00 5. CFDA No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The average price of paid meals must be higher than the minimum allowed price for the year. A paid lunch equity calculation must be completed if it is not. 9. Condition: The District's average price of paid meals for the fiscal year was lower than the minimum allowed amount and there was no paid lunch equity calculation completed. 10. Questioned Costs: None 11. Context: The District did not complete the paid lunch equity calculation. 12. Effect: The average price of paid meals did not meet the compliance requirements for special tests and provisions. 13. Cause: Procedures were not followed to ensure that the average price of paid meals was in compliance with the requirement. 14. Recommendation: Management should develop a process to ensure the average price of paid meals is above the minimum allowed amount. 15. Management's response: Management will implement procedures to monitor the average price of paid meals and complete the paid lunch equity calculation, if needed.
Finding 2023-002
1. FINDING NUMBER: 2023 - 002S 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00 5. CFDA No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The average price of paid meals must be higher than the minimum allowed price for the year. A paid lunch equity calculation must be completed if it is not. 9. Condition: The District's average price of paid meals for the fiscal year was lower than the minimum allowed amount and there was no paid lunch equity calculation completed. 10. Questioned Costs: None 11. Context: The District did not complete the paid lunch equity calculation. 12. Effect: The average price of paid meals did not meet the compliance requirements for special tests and provisions. 13. Cause: Procedures were not followed to ensure that the average price of paid meals was in compliance with the requirement. 14. Recommendation: Management should develop a process to ensure the average price of paid meals is above the minimum allowed amount. 15. Management's response: Management will implement procedures to monitor the average price of paid meals and complete the paid lunch equity calculation, if needed.
Finding 2023-002
1. FINDING NUMBER: 2023 - 002S 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00 5. CFDA No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The average price of paid meals must be higher than the minimum allowed price for the year. A paid lunch equity calculation must be completed if it is not. 9. Condition: The District's average price of paid meals for the fiscal year was lower than the minimum allowed amount and there was no paid lunch equity calculation completed. 10. Questioned Costs: None 11. Context: The District did not complete the paid lunch equity calculation. 12. Effect: The average price of paid meals did not meet the compliance requirements for special tests and provisions. 13. Cause: Procedures were not followed to ensure that the average price of paid meals was in compliance with the requirement. 14. Recommendation: Management should develop a process to ensure the average price of paid meals is above the minimum allowed amount. 15. Management's response: Management will implement procedures to monitor the average price of paid meals and complete the paid lunch equity calculation, if needed.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003S 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00 5. CFDA No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Applications are required to be appropriately filled out and signed by the student's parent or guardian. 9. Condition: The application was not filled out and signed by the student's parent or guardian. 10. Questioned Costs: None 11. Context: The application was not appropriately filled out. 12. Effect: The application was not filled out in compliance with the grant. 13. Cause: Procedures were not followed to ensure that the application was appropriately filled out. 14. Recommendation: Procedures should be followed to ensure applications are filled out appropriately and signed by the student's parent or guardian. 15. Management's response: Procedures will be implemented, and followed, to ensure applications are filled out appropriately.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003S 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00 5. CFDA No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Applications are required to be appropriately filled out and signed by the student's parent or guardian. 9. Condition: The application was not filled out and signed by the student's parent or guardian. 10. Questioned Costs: None 11. Context: The application was not appropriately filled out. 12. Effect: The application was not filled out in compliance with the grant. 13. Cause: Procedures were not followed to ensure that the application was appropriately filled out. 14. Recommendation: Procedures should be followed to ensure applications are filled out appropriately and signed by the student's parent or guardian. 15. Management's response: Procedures will be implemented, and followed, to ensure applications are filled out appropriately.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003S 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00 5. CFDA No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Applications are required to be appropriately filled out and signed by the student's parent or guardian. 9. Condition: The application was not filled out and signed by the student's parent or guardian. 10. Questioned Costs: None 11. Context: The application was not appropriately filled out. 12. Effect: The application was not filled out in compliance with the grant. 13. Cause: Procedures were not followed to ensure that the application was appropriately filled out. 14. Recommendation: Procedures should be followed to ensure applications are filled out appropriately and signed by the student's parent or guardian. 15. Management's response: Procedures will be implemented, and followed, to ensure applications are filled out appropriately.
Finding 2023-001
1. FINDING NUMBER: 2023- 001S 2. THIS FINDING IS: Repeat from Prior year; Year originally reported: 2022 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00 5. AL No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to have a verifying official review the confirmation review and verification tracking and to have the verification completed by the due date. 9. Condition: The confirmation review and verification tracking were not reviewed by someone other than the determining official. This was also not submitted before the due date. 10. Questioned Costs: None 11. Context: The District did not complete the verification completely or timely. 12. Effect: The verification process did not meet the compliance requirements for special tests and provisions. 13. Cause: Procedures were not followed to ensure that there is an additional review of the verification process and that verification is submitted before the due date. 14. Recommendation: Procedures should be followed to ensure that there is an additional review of the verification process and that it is submitted before the due date. 15. Management's response: Procedures will be followed to ensure that there is an additional review of the verification process and that verification is submitted timely.
Finding 2023-001
1. FINDING NUMBER: 2023- 001S 2. THIS FINDING IS: Repeat from Prior year; Year originally reported: 2022 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00 5. AL No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to have a verifying official review the confirmation review and verification tracking and to have the verification completed by the due date. 9. Condition: The confirmation review and verification tracking were not reviewed by someone other than the determining official. This was also not submitted before the due date. 10. Questioned Costs: None 11. Context: The District did not complete the verification completely or timely. 12. Effect: The verification process did not meet the compliance requirements for special tests and provisions. 13. Cause: Procedures were not followed to ensure that there is an additional review of the verification process and that verification is submitted before the due date. 14. Recommendation: Procedures should be followed to ensure that there is an additional review of the verification process and that it is submitted before the due date. 15. Management's response: Procedures will be followed to ensure that there is an additional review of the verification process and that verification is submitted timely.
Finding 2023-001
1. FINDING NUMBER: 2023- 001S 2. THIS FINDING IS: Repeat from Prior year; Year originally reported: 2022 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00 5. AL No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to have a verifying official review the confirmation review and verification tracking and to have the verification completed by the due date. 9. Condition: The confirmation review and verification tracking were not reviewed by someone other than the determining official. This was also not submitted before the due date. 10. Questioned Costs: None 11. Context: The District did not complete the verification completely or timely. 12. Effect: The verification process did not meet the compliance requirements for special tests and provisions. 13. Cause: Procedures were not followed to ensure that there is an additional review of the verification process and that verification is submitted before the due date. 14. Recommendation: Procedures should be followed to ensure that there is an additional review of the verification process and that it is submitted before the due date. 15. Management's response: Procedures will be followed to ensure that there is an additional review of the verification process and that verification is submitted timely.
Finding 2023-002
1. FINDING NUMBER: 2023 - 002S 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00 5. CFDA No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The average price of paid meals must be higher than the minimum allowed price for the year. A paid lunch equity calculation must be completed if it is not. 9. Condition: The District's average price of paid meals for the fiscal year was lower than the minimum allowed amount and there was no paid lunch equity calculation completed. 10. Questioned Costs: None 11. Context: The District did not complete the paid lunch equity calculation. 12. Effect: The average price of paid meals did not meet the compliance requirements for special tests and provisions. 13. Cause: Procedures were not followed to ensure that the average price of paid meals was in compliance with the requirement. 14. Recommendation: Management should develop a process to ensure the average price of paid meals is above the minimum allowed amount. 15. Management's response: Management will implement procedures to monitor the average price of paid meals and complete the paid lunch equity calculation, if needed.
Finding 2023-002
1. FINDING NUMBER: 2023 - 002S 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00 5. CFDA No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The average price of paid meals must be higher than the minimum allowed price for the year. A paid lunch equity calculation must be completed if it is not. 9. Condition: The District's average price of paid meals for the fiscal year was lower than the minimum allowed amount and there was no paid lunch equity calculation completed. 10. Questioned Costs: None 11. Context: The District did not complete the paid lunch equity calculation. 12. Effect: The average price of paid meals did not meet the compliance requirements for special tests and provisions. 13. Cause: Procedures were not followed to ensure that the average price of paid meals was in compliance with the requirement. 14. Recommendation: Management should develop a process to ensure the average price of paid meals is above the minimum allowed amount. 15. Management's response: Management will implement procedures to monitor the average price of paid meals and complete the paid lunch equity calculation, if needed.
Finding 2023-002
1. FINDING NUMBER: 2023 - 002S 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00 5. CFDA No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The average price of paid meals must be higher than the minimum allowed price for the year. A paid lunch equity calculation must be completed if it is not. 9. Condition: The District's average price of paid meals for the fiscal year was lower than the minimum allowed amount and there was no paid lunch equity calculation completed. 10. Questioned Costs: None 11. Context: The District did not complete the paid lunch equity calculation. 12. Effect: The average price of paid meals did not meet the compliance requirements for special tests and provisions. 13. Cause: Procedures were not followed to ensure that the average price of paid meals was in compliance with the requirement. 14. Recommendation: Management should develop a process to ensure the average price of paid meals is above the minimum allowed amount. 15. Management's response: Management will implement procedures to monitor the average price of paid meals and complete the paid lunch equity calculation, if needed.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003S 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00 5. CFDA No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Applications are required to be appropriately filled out and signed by the student's parent or guardian. 9. Condition: The application was not filled out and signed by the student's parent or guardian. 10. Questioned Costs: None 11. Context: The application was not appropriately filled out. 12. Effect: The application was not filled out in compliance with the grant. 13. Cause: Procedures were not followed to ensure that the application was appropriately filled out. 14. Recommendation: Procedures should be followed to ensure applications are filled out appropriately and signed by the student's parent or guardian. 15. Management's response: Procedures will be implemented, and followed, to ensure applications are filled out appropriately.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003S 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00 5. CFDA No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Applications are required to be appropriately filled out and signed by the student's parent or guardian. 9. Condition: The application was not filled out and signed by the student's parent or guardian. 10. Questioned Costs: None 11. Context: The application was not appropriately filled out. 12. Effect: The application was not filled out in compliance with the grant. 13. Cause: Procedures were not followed to ensure that the application was appropriately filled out. 14. Recommendation: Procedures should be followed to ensure applications are filled out appropriately and signed by the student's parent or guardian. 15. Management's response: Procedures will be implemented, and followed, to ensure applications are filled out appropriately.
Finding 2023-003
1. FINDING NUMBER: 2023 - 003S 2. THIS FINDING IS: New 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00 5. CFDA No.: 10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Applications are required to be appropriately filled out and signed by the student's parent or guardian. 9. Condition: The application was not filled out and signed by the student's parent or guardian. 10. Questioned Costs: None 11. Context: The application was not appropriately filled out. 12. Effect: The application was not filled out in compliance with the grant. 13. Cause: Procedures were not followed to ensure that the application was appropriately filled out. 14. Recommendation: Procedures should be followed to ensure applications are filled out appropriately and signed by the student's parent or guardian. 15. Management's response: Procedures will be implemented, and followed, to ensure applications are filled out appropriately.