FAC Explorer

Audit 32603

FY End
2022-06-30
Total Expended
$931,672
Findings
2
Programs
16
Organization: Salt Creek School District No. 48 (IL)
Year: 2022 Accepted: 2022-10-26
Auditor: Wermer Rogers Doran & Ruzon LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31379 2022-002 - - L
607821 2022-002 - - L

Programs

ALN Program Spent Major Findings
84.425 American Rescue Plan - Elementary & Secondary School Emergency Relief $343,327 Yes 1
84.027 Idea - Flow Through $236,970 Yes 0
93.778 Medicaid Adminstrative Outreach $30,861 - 0
84.010 Title I Low Income $24,056 - 0
10.555 National School Lunch Program $18,656 - 0
10.555 Arp Nutrition - National School Lunch Program $13,581 - 0
10.559 Summer Food Service Program $12,895 - 0
84.367 Title II Teacher Quality $10,566 - 0
10.555 Department of Defense - Fresh Fruits and Vegetables $7,141 - 0
10.555 Department of Agriculture - Food Distribution $5,236 - 0
84.173 Idea - Pre School Flow Through $5,157 Yes 0
10.553 School Breakfast Program $4,575 - 0
84.027 Idea - Flow Through - Arp Idea $3,337 Yes 0
84.173 Idea - Pre School Flow Through - Arp Idea $2,245 Yes 0
10.649 State Pandemic Electronic Benefit Transfer (p-Ebt) - Arp Nutrition $614 - 0
10.555 Usda Commodity Rebate $507 - 0

Contacts

Name Title Type
EEN3DP3RHAZ6 Rebecca Allard Auditee
6302798400 Katie Napier Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The federal grant activity of Salt Creek School District No. 48 is presented on the regulatory (modified 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Criteria or specific requirement. In accordance with the Illinois Administrative Code, the District is required to use an appropriate set of journals and ledgers forrecording, summarization, and control of transactions. Condition. During the audit, it was noted that Elementary and Secondary School Emergency Relief Fund (ESSER) expenditures were not directly traceable to separately identifiable accounts in the District's general ledger. Context. Federal expenditures as reported by the District to the Illinois State Board of Education were not recorded in separately identifiable accounts. Effect. An omission or other error in the financial statements of the District could go undetected by District personnel. Expenditure reports submitted to the Illinois State Board of Education could also contain omissions or other errors. Cause. The District's chart of accounts has not been updated to conform to current Illinois Administrative Code requirements. Recommendation. We recommend the District expand and revise its chart of accounts so that Elementary and Secondary School Emergency Relief Fund (ESSER) expenditures are recorded in separately identifiable accounts. Management's response. Management concurs with the finding.
Finding 2022-002
Criteria or specific requirement. In accordance with the Illinois Administrative Code, the District is required to use an appropriate set of journals and ledgers forrecording, summarization, and control of transactions. Condition. During the audit, it was noted that Elementary and Secondary School Emergency Relief Fund (ESSER) expenditures were not directly traceable to separately identifiable accounts in the District's general ledger. Context. Federal expenditures as reported by the District to the Illinois State Board of Education were not recorded in separately identifiable accounts. Effect. An omission or other error in the financial statements of the District could go undetected by District personnel. Expenditure reports submitted to the Illinois State Board of Education could also contain omissions or other errors. Cause. The District's chart of accounts has not been updated to conform to current Illinois Administrative Code requirements. Recommendation. We recommend the District expand and revise its chart of accounts so that Elementary and Secondary School Emergency Relief Fund (ESSER) expenditures are recorded in separately identifiable accounts. Management's response. Management concurs with the finding.