FAC Explorer

Audit 326726

FY End
2024-06-30
Total Expended
$4.24M
Findings
10
Programs
14
Organization: Litchfield Community Unit School District No. 12 (IL)
Year: 2024 Accepted: 2024-10-31
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504231 2024-001 Significant Deficiency - L
504232 2024-001 Significant Deficiency - L
504233 2024-001 Significant Deficiency - L
504234 2024-001 Significant Deficiency - L
504235 2024-001 Significant Deficiency - L
1080673 2024-001 Significant Deficiency - L
1080674 2024-001 Significant Deficiency - L
1080675 2024-001 Significant Deficiency - L
1080676 2024-001 Significant Deficiency - L
1080677 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $435,378 - 0
84.027 Special Education Grants to States $344,424 - 0
10.553 School Breakfast Program $195,705 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $67,679 - 0
84.424 Student Support and Academic Enrichment Program $47,744 - 0
10.560 State Administrative Expenses for Child Nutrition $35,319 - 0
10.555 National School Lunch Program $30,997 - 0
84.048 Career and Technical Education -- Basic Grants to States $27,215 - 0
32.009 Emergency Connectivity Fund Program $21,250 - 0
93.778 Medical Assistance Program $13,841 - 0
84.173 Special Education Preschool Grants $13,706 - 0
84.425 Education Stabilization Fund $9,472 Yes 1
10.559 Summer Food Service Program for Children $1,512 - 0
10.649 Pandemic Ebt Administrative Costs $653 - 0

Contacts

Name Title Type
KJFCP9H58Q15 Kelly McClain Auditee
2173242157 Robyn Klingler 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 LITCHFIELD COMMUNITY UNIT SCHOOL DISTRICT NO. 12 and is presented on the 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. 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. Restricted Rate of .60% and Unrestricted Rate of 15.08% None
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of LITCHFIELD COMMUNITY UNIT SCHOOL DISTRICT NO. 12 and is presented on the 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. 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. Restricted Rate of .60% and Unrestricted Rate of 15.08% The following amounts were expended in the form of non-cash assistance by LITCHFIELD COMMUNITY UNIT SCHOOL DISTRICT NO. 12 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (AL 10.555)**: $18,591 and OTHER NON-CASH ASSISTANCE-DEPT. OF DEFENSE FRUITS & VEGETABLES: $30,997. Total Non-Cash $49,588.
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of LITCHFIELD COMMUNITY UNIT SCHOOL DISTRICT NO. 12 and is presented on the 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. 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. Restricted Rate of .60% and Unrestricted Rate of 15.08% No insurance coverage in effect was paid with Federal funds during the fiscal year. There were no loans/loan guarantees outstanding at June 30, 2024. The District did not have Federal grants requiring matching expenditures.

Finding Details

Finding 2024-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): Reporting '9. Condition: The District did not timely file expenditure reports for all federal awards within the Education Stabilization Fund. '10. Questioned Costs: No questioned costs. '11. Context: The District's grant expenditure reports are due to the Illinois State Board of Education by the 20th of the month following end of quarter or reporting period. The District did not timely file expenditure reports for ESSER II, ESSER III, and McKinney Vento Homeless. Final expenditure reports are due within 90 days of project end date if outstanding obligations were previously reported. The District did not timely file final expenditure reports for ESSER II-Jump Start Kindergarten & First Grade and GEER II - Jump Start Kindergarten. '12. Effect: Non-timely filed expenditure reports could result in the District not receiving the full allotment of funding requested or not receiving the funding timely. 13. Cause: This was an oversight by management personnel in the District due to additional expenditure reports being required that didn't coincide with the routine quarterly reporting. 14. Recommendation: The District should timely file all expenditure reports to stay compliant with federal awards. 15. Management's response: The District will take the necessary steps to ensure that expenditure reports are timely filed going forward.
Finding 2024-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): Reporting '9. Condition: The District did not timely file expenditure reports for all federal awards within the Education Stabilization Fund. '10. Questioned Costs: No questioned costs. '11. Context: The District's grant expenditure reports are due to the Illinois State Board of Education by the 20th of the month following end of quarter or reporting period. The District did not timely file expenditure reports for ESSER II, ESSER III, and McKinney Vento Homeless. Final expenditure reports are due within 90 days of project end date if outstanding obligations were previously reported. The District did not timely file final expenditure reports for ESSER II-Jump Start Kindergarten & First Grade and GEER II - Jump Start Kindergarten. '12. Effect: Non-timely filed expenditure reports could result in the District not receiving the full allotment of funding requested or not receiving the funding timely. 13. Cause: This was an oversight by management personnel in the District due to additional expenditure reports being required that didn't coincide with the routine quarterly reporting. 14. Recommendation: The District should timely file all expenditure reports to stay compliant with federal awards. 15. Management's response: The District will take the necessary steps to ensure that expenditure reports are timely filed going forward.
Finding 2024-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): Reporting '9. Condition: The District did not timely file expenditure reports for all federal awards within the Education Stabilization Fund. '10. Questioned Costs: No questioned costs. '11. Context: The District's grant expenditure reports are due to the Illinois State Board of Education by the 20th of the month following end of quarter or reporting period. The District did not timely file expenditure reports for ESSER II, ESSER III, and McKinney Vento Homeless. Final expenditure reports are due within 90 days of project end date if outstanding obligations were previously reported. The District did not timely file final expenditure reports for ESSER II-Jump Start Kindergarten & First Grade and GEER II - Jump Start Kindergarten. '12. Effect: Non-timely filed expenditure reports could result in the District not receiving the full allotment of funding requested or not receiving the funding timely. 13. Cause: This was an oversight by management personnel in the District due to additional expenditure reports being required that didn't coincide with the routine quarterly reporting. 14. Recommendation: The District should timely file all expenditure reports to stay compliant with federal awards. 15. Management's response: The District will take the necessary steps to ensure that expenditure reports are timely filed going forward.
Finding 2024-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): Reporting '9. Condition: The District did not timely file expenditure reports for all federal awards within the Education Stabilization Fund. '10. Questioned Costs: No questioned costs. '11. Context: The District's grant expenditure reports are due to the Illinois State Board of Education by the 20th of the month following end of quarter or reporting period. The District did not timely file expenditure reports for ESSER II, ESSER III, and McKinney Vento Homeless. Final expenditure reports are due within 90 days of project end date if outstanding obligations were previously reported. The District did not timely file final expenditure reports for ESSER II-Jump Start Kindergarten & First Grade and GEER II - Jump Start Kindergarten. '12. Effect: Non-timely filed expenditure reports could result in the District not receiving the full allotment of funding requested or not receiving the funding timely. 13. Cause: This was an oversight by management personnel in the District due to additional expenditure reports being required that didn't coincide with the routine quarterly reporting. 14. Recommendation: The District should timely file all expenditure reports to stay compliant with federal awards. 15. Management's response: The District will take the necessary steps to ensure that expenditure reports are timely filed going forward.
Finding 2024-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): Reporting '9. Condition: The District did not timely file expenditure reports for all federal awards within the Education Stabilization Fund. '10. Questioned Costs: No questioned costs. '11. Context: The District's grant expenditure reports are due to the Illinois State Board of Education by the 20th of the month following end of quarter or reporting period. The District did not timely file expenditure reports for ESSER II, ESSER III, and McKinney Vento Homeless. Final expenditure reports are due within 90 days of project end date if outstanding obligations were previously reported. The District did not timely file final expenditure reports for ESSER II-Jump Start Kindergarten & First Grade and GEER II - Jump Start Kindergarten. '12. Effect: Non-timely filed expenditure reports could result in the District not receiving the full allotment of funding requested or not receiving the funding timely. 13. Cause: This was an oversight by management personnel in the District due to additional expenditure reports being required that didn't coincide with the routine quarterly reporting. 14. Recommendation: The District should timely file all expenditure reports to stay compliant with federal awards. 15. Management's response: The District will take the necessary steps to ensure that expenditure reports are timely filed going forward.
Finding 2024-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): Reporting '9. Condition: The District did not timely file expenditure reports for all federal awards within the Education Stabilization Fund. '10. Questioned Costs: No questioned costs. '11. Context: The District's grant expenditure reports are due to the Illinois State Board of Education by the 20th of the month following end of quarter or reporting period. The District did not timely file expenditure reports for ESSER II, ESSER III, and McKinney Vento Homeless. Final expenditure reports are due within 90 days of project end date if outstanding obligations were previously reported. The District did not timely file final expenditure reports for ESSER II-Jump Start Kindergarten & First Grade and GEER II - Jump Start Kindergarten. '12. Effect: Non-timely filed expenditure reports could result in the District not receiving the full allotment of funding requested or not receiving the funding timely. 13. Cause: This was an oversight by management personnel in the District due to additional expenditure reports being required that didn't coincide with the routine quarterly reporting. 14. Recommendation: The District should timely file all expenditure reports to stay compliant with federal awards. 15. Management's response: The District will take the necessary steps to ensure that expenditure reports are timely filed going forward.
Finding 2024-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): Reporting '9. Condition: The District did not timely file expenditure reports for all federal awards within the Education Stabilization Fund. '10. Questioned Costs: No questioned costs. '11. Context: The District's grant expenditure reports are due to the Illinois State Board of Education by the 20th of the month following end of quarter or reporting period. The District did not timely file expenditure reports for ESSER II, ESSER III, and McKinney Vento Homeless. Final expenditure reports are due within 90 days of project end date if outstanding obligations were previously reported. The District did not timely file final expenditure reports for ESSER II-Jump Start Kindergarten & First Grade and GEER II - Jump Start Kindergarten. '12. Effect: Non-timely filed expenditure reports could result in the District not receiving the full allotment of funding requested or not receiving the funding timely. 13. Cause: This was an oversight by management personnel in the District due to additional expenditure reports being required that didn't coincide with the routine quarterly reporting. 14. Recommendation: The District should timely file all expenditure reports to stay compliant with federal awards. 15. Management's response: The District will take the necessary steps to ensure that expenditure reports are timely filed going forward.
Finding 2024-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): Reporting '9. Condition: The District did not timely file expenditure reports for all federal awards within the Education Stabilization Fund. '10. Questioned Costs: No questioned costs. '11. Context: The District's grant expenditure reports are due to the Illinois State Board of Education by the 20th of the month following end of quarter or reporting period. The District did not timely file expenditure reports for ESSER II, ESSER III, and McKinney Vento Homeless. Final expenditure reports are due within 90 days of project end date if outstanding obligations were previously reported. The District did not timely file final expenditure reports for ESSER II-Jump Start Kindergarten & First Grade and GEER II - Jump Start Kindergarten. '12. Effect: Non-timely filed expenditure reports could result in the District not receiving the full allotment of funding requested or not receiving the funding timely. 13. Cause: This was an oversight by management personnel in the District due to additional expenditure reports being required that didn't coincide with the routine quarterly reporting. 14. Recommendation: The District should timely file all expenditure reports to stay compliant with federal awards. 15. Management's response: The District will take the necessary steps to ensure that expenditure reports are timely filed going forward.
Finding 2024-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): Reporting '9. Condition: The District did not timely file expenditure reports for all federal awards within the Education Stabilization Fund. '10. Questioned Costs: No questioned costs. '11. Context: The District's grant expenditure reports are due to the Illinois State Board of Education by the 20th of the month following end of quarter or reporting period. The District did not timely file expenditure reports for ESSER II, ESSER III, and McKinney Vento Homeless. Final expenditure reports are due within 90 days of project end date if outstanding obligations were previously reported. The District did not timely file final expenditure reports for ESSER II-Jump Start Kindergarten & First Grade and GEER II - Jump Start Kindergarten. '12. Effect: Non-timely filed expenditure reports could result in the District not receiving the full allotment of funding requested or not receiving the funding timely. 13. Cause: This was an oversight by management personnel in the District due to additional expenditure reports being required that didn't coincide with the routine quarterly reporting. 14. Recommendation: The District should timely file all expenditure reports to stay compliant with federal awards. 15. Management's response: The District will take the necessary steps to ensure that expenditure reports are timely filed going forward.
Finding 2024-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): Reporting '9. Condition: The District did not timely file expenditure reports for all federal awards within the Education Stabilization Fund. '10. Questioned Costs: No questioned costs. '11. Context: The District's grant expenditure reports are due to the Illinois State Board of Education by the 20th of the month following end of quarter or reporting period. The District did not timely file expenditure reports for ESSER II, ESSER III, and McKinney Vento Homeless. Final expenditure reports are due within 90 days of project end date if outstanding obligations were previously reported. The District did not timely file final expenditure reports for ESSER II-Jump Start Kindergarten & First Grade and GEER II - Jump Start Kindergarten. '12. Effect: Non-timely filed expenditure reports could result in the District not receiving the full allotment of funding requested or not receiving the funding timely. 13. Cause: This was an oversight by management personnel in the District due to additional expenditure reports being required that didn't coincide with the routine quarterly reporting. 14. Recommendation: The District should timely file all expenditure reports to stay compliant with federal awards. 15. Management's response: The District will take the necessary steps to ensure that expenditure reports are timely filed going forward.