FAC Explorer

Audit 325446

FY End
2024-06-30
Total Expended
$1.63M
Findings
6
Programs
18
Organization: Meridian Community Unit School District #223 (IL)
Year: 2024 Accepted: 2024-10-22
Auditor: Benning Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
503292 2024-001 Significant Deficiency Yes P
503293 2024-002 - Yes L
503294 2024-003 - - B
1079734 2024-001 Significant Deficiency Yes P
1079735 2024-002 - Yes L
1079736 2024-003 - - B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund D4 $417,805 Yes 0
84.027 Speical Education_grants to States $331,266 Yes 0
10.555 National School Lunch Progam $234,497 - 0
84.010 Title I Grants to Local Educational Agencies $174,432 - 0
84.425 Education Stabilization Fund D3 $171,689 Yes 1
10.555 National School Lunch Arp Child Nutrition Supply Chain $66,539 - 0
84.367 Improving Teacher Quality State Grants $58,415 - 0
10.553 School Breakfast Program $54,297 - 0
10.555 Non-Cash Commodity $48,810 - 0
10.555 Fresh Fruits and Vegetables $17,303 - 0
93.778 Medical Assistance Program $16,010 - 0
84.424 Student Support and Academic Enrichment Program $15,992 - 0
84.173 Special Education _preschool $9,227 Yes 2
84.425 Education Stabilization Fund Fg $4,860 Yes 0
10.649 Pandemic Ebt Administrative Costs $3,256 - 0
84.027 Speical Education_grants to States Arp Idea Ft $2,100 Yes 0
84.048 Cte - Perkins Secondary- Innovation Grant $1,902 - 0
84.173 Special Education _preschool Grants Arp Idea Ps $353 Yes 0

Contacts

Name Title Type
GC8AMBAES5N6 Pj Caposey Auditee
8156452230 Jenny Blocker Auditor
No contacts on file

Notes to SEFA

Title: Non-cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Meridian School District No. 223 and is presented on the 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 general purpose financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. See table in Notes to SEFA for information regarding non cash assistance.

Finding Details

Finding 2024-001
The District is responsible for the preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2024 financial audit. Adjustments were needed in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Finding 2024-002
The September 30, 2023 IDEA Flow Through, ARP ID and ARP PS expenditure reports, and the December 31, 2023 Agriculture Education 20, Agriculture Education 30, Early Childhood Block Grant, IDEA Pre-K and IDEA Flow Through expenditure reports were not filed within the required time frame.
Finding 2024-003
The District is required to file an accurate expenditure report. The June 30, 2024 ESSER Digital Equity D3 expenditure report reflects expenditures that were not supported by the District's documentation of the program for fiscal year 2024.
Finding 2024-001
The District is responsible for the preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2024 financial audit. Adjustments were needed in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Finding 2024-002
The September 30, 2023 IDEA Flow Through, ARP ID and ARP PS expenditure reports, and the December 31, 2023 Agriculture Education 20, Agriculture Education 30, Early Childhood Block Grant, IDEA Pre-K and IDEA Flow Through expenditure reports were not filed within the required time frame.
Finding 2024-003
The District is required to file an accurate expenditure report. The June 30, 2024 ESSER Digital Equity D3 expenditure report reflects expenditures that were not supported by the District's documentation of the program for fiscal year 2024.