FAC Explorer

Audit 327603

FY End
2024-06-30
Total Expended
$2.78M
Findings
6
Programs
14
Organization: Winnebago Cusd #323 (IL)
Year: 2024 Accepted: 2024-11-07
Auditor: Benning Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504859 2024-001 Material Weakness Yes P
504860 2024-002 - - L
504861 2024-003 - - L
1081301 2024-001 Material Weakness Yes P
1081302 2024-002 - - L
1081303 2024-003 - - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund E3 $1.06M Yes 0
84.027 Special Education Grants to States $347,562 - 0
84.425 Education Stabilization Fund D4 $333,736 Yes 1
10.555 National School Lunch Program $218,165 - 0
84.010 Title I Grants to Local Educational Agencies $119,329 - 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $60,722 - 0
10.555 Non-Cash Food Commodity Program $36,740 - 0
10.555 Arp Child Nutrition Supply Chain $35,519 - 0
93.778 Medical Assistance Program $28,142 - 0
84.424 Student Support and Academic Enrichment Program $24,786 - 0
10.553 School Breakfast Program $19,311 - 0
84.173 Special Education Preschool Grants $16,480 - 0
10.555 Fresh Fruits and Vegetables $7,839 - 0
10.649 Pandemic Ebt Administrative Costs $3,256 - 0

Contacts

Name Title Type
DUM2FW67LR78 John Schwuchow Auditee
8153352456 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 Winnebago Community Unit School District No. 323 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 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 the Notes to the 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 District is required to file an accurate expenditure report. The August 31, 2023 Title I - Low Income report reflects expenditures that were not supported by the Districts documentation of the program for fiscal year 2024. The District claimed Title I - Low Income expenditures for instruction supplies & materials of $203,405, however, District recoreds reflect spending of $161,205 for allowable instruction supplies and materials. The District also claimed $78,808 in other support services purchased services but District records reflect $72,000 of allowable other support services purchased services.
Finding 2024-003
The District is required to file an accurate expenditure report. The August 31, 2023 Title I - School Improvement & Acccountability report reflects expenditures that were not supported by the Districts documentation of the program for fiscal year 2024. The District claimed Title I - School Improvement & Accountability expenditures for instruction supplies & materials of $12,349, however, District records reflect spending of $11,370 for allowable instruction supplies & materials.
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 District is required to file an accurate expenditure report. The August 31, 2023 Title I - Low Income report reflects expenditures that were not supported by the Districts documentation of the program for fiscal year 2024. The District claimed Title I - Low Income expenditures for instruction supplies & materials of $203,405, however, District recoreds reflect spending of $161,205 for allowable instruction supplies and materials. The District also claimed $78,808 in other support services purchased services but District records reflect $72,000 of allowable other support services purchased services.
Finding 2024-003
The District is required to file an accurate expenditure report. The August 31, 2023 Title I - School Improvement & Acccountability report reflects expenditures that were not supported by the Districts documentation of the program for fiscal year 2024. The District claimed Title I - School Improvement & Accountability expenditures for instruction supplies & materials of $12,349, however, District records reflect spending of $11,370 for allowable instruction supplies & materials.