FAC Explorer

Audit 329504

FY End
2024-06-30
Total Expended
$901,497
Findings
6
Programs
14
Organization: Durand Community Unit School District No. 322 (IL)
Year: 2024 Accepted: 2024-11-22
Auditor: Benning Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
509777 2024-001 Significant Deficiency Yes P
509778 2024-002 - Yes P
509779 2024-003 - - L
1086219 2024-001 Significant Deficiency Yes P
1086220 2024-002 - Yes P
1086221 2024-003 - - L

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $249,818 Yes 0
84.425 Education Stabilization Fund Esser III $239,927 Yes 0
10.555 National School Lunch Program $85,753 - 0
84.358 Rural Education $45,073 - 0
93.778 Medical Assistance Program $22,285 - 0
10.555 National School Lunch Program - Arp Supply Chain $18,273 - 0
10.555 Non-Cash Food Commodity $18,079 - 0
84.424 Student Support and Academic Enrichment Program $17,225 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $11,642 - 0
84.425 Education Stabilization Fund Esser II $8,171 Yes 0
84.010 Title I Grants to Local Educational Agencies $2,382 - 0
84.048 Career and Technical Education -- Basic Grants to States $1,170 - 0
10.649 Pandemic Ebt Administrative Costs $653 - 0
84.173 Special Education Preschool Grants $181 Yes 0

Contacts

Name Title Type
CQ1SZ9CXU885 Kurt Alberstett Auditee
8152482171 Jenny Blocker Auditor
No contacts on file

Notes to SEFA

Title: Non-cash assistance Accounting Policies: The accompnaying Schedule of Expenditures of Federal Awards inlcludes the federal grant activity of Durand Community Unit School District No. 322 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, Costs 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 minimis cost rate. See table in Notes to SEFA for information regarding non cash assistance.

Finding Details

Finding 2024-001
The function of the District treasurer is the review the accounting functions and provide a measure of oversight over daily procedures. The District bookkeepr also serves as the District Treasurer. Segregation of duties essential for proper internal control over financial transactions is compromised when the same person functions in the capacity of both the person responsible for recording transactions and the person responsible for oversight of the financial procedures.
Finding 2024-002
The Illinois General Assebmly, pursuant to the Illinois Government Ethics Act (5 ILCS 420/4A-101), requires certain individuals including District board members, certified school business officials, and administrators, to annually file a statement of economic interest with the county clerk's office. The District had three individuals who did not file the statement of economic interest by the May 1st deadline.
Finding 2024-003
Expenditure reports are required to be submitted to ISBE on a timely basis. The December 31, 2023 Title I School Improvement & Accountability - PL expenditure report was not filed within the required time frame.
Finding 2024-001
The function of the District treasurer is the review the accounting functions and provide a measure of oversight over daily procedures. The District bookkeepr also serves as the District Treasurer. Segregation of duties essential for proper internal control over financial transactions is compromised when the same person functions in the capacity of both the person responsible for recording transactions and the person responsible for oversight of the financial procedures.
Finding 2024-002
The Illinois General Assebmly, pursuant to the Illinois Government Ethics Act (5 ILCS 420/4A-101), requires certain individuals including District board members, certified school business officials, and administrators, to annually file a statement of economic interest with the county clerk's office. The District had three individuals who did not file the statement of economic interest by the May 1st deadline.
Finding 2024-003
Expenditure reports are required to be submitted to ISBE on a timely basis. The December 31, 2023 Title I School Improvement & Accountability - PL expenditure report was not filed within the required time frame.