FAC Explorer

Audit 326413

FY End
2024-06-30
Total Expended
$874,917
Findings
6
Programs
15
Organization: Lena - Winslow C.u.s.d. #202 (IL)
Year: 2024 Accepted: 2024-10-29
Auditor: Benning Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504030 2024-001 - Yes L
504031 2024-002 - Yes L
504032 2024-003 - - L
1080472 2024-001 - Yes L
1080473 2024-002 - Yes L
1080474 2024-003 - - L

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $201,408 Yes 3
84.425 Education Stabilization Fund E3 $196,193 - 0
10.555 National School Lunch Program $178,525 Yes 0
84.010 Title I Grants to Local Educational Agencies $104,588 - 0
10.555 Arp Child Nutrition Supply Chain $41,052 Yes 0
84.425 Education Stabilization Fund D4 $39,117 - 0
10.553 School Breakfast Program $26,270 Yes 0
10.555 Non-Cash Food Commodity Program $24,836 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $20,462 - 0
84.424 Student Support and Academic Enrichment Program $14,165 - 0
93.778 Medical Assistance Program $13,366 - 0
84.173 Special Education Preschool Grants $7,119 Yes 0
10.555 Fresh Fruits and Vegetables $4,823 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $2,340 - 0
10.649 Pandemic Ebt Administrative Costs $653 - 0

Contacts

Name Title Type
GKKDNEFGVW71 Thomas Chiles Auditee
8153692525 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 Lena-Winslow Community Unit School District No. 202 and is presented on the cash basis of accounting. The information in this schedule is presented with the requirements of the Office of Management and Budget Uniform Administrative 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 minimis cost rate. See the Notes to the SEFA for information regarding non cash assistance.

Finding Details

Finding 2024-001
The District is responsible for 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 provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Finding 2024-002
Expenditure reports are required to be submitted to ISBE on a timely basis. The March 31, 2024 IDEA Flow Through and Teacher Vacancy Pilot Program (state program) expenditure reports were not filed within 20 days of the end of the quarter.
Finding 2024-003
Expenditure reports are required to be submitted to ISBE on a timely basis. The expenditure report for March 31, 2024 IDEA Flow Through was not filed within the required time frame.
Finding 2024-001
The District is responsible for 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 provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Finding 2024-002
Expenditure reports are required to be submitted to ISBE on a timely basis. The March 31, 2024 IDEA Flow Through and Teacher Vacancy Pilot Program (state program) expenditure reports were not filed within 20 days of the end of the quarter.
Finding 2024-003
Expenditure reports are required to be submitted to ISBE on a timely basis. The expenditure report for March 31, 2024 IDEA Flow Through was not filed within the required time frame.