FAC Explorer

Audit 330837

FY End
2024-06-30
Total Expended
$2.54M
Findings
2
Programs
21
Organization: West Carroll Community School District No 314 (IL)
Year: 2024 Accepted: 2024-12-04
Auditor: Benning Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
512989 2024-001 - Yes P
1089431 2024-001 - Yes P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund Esser III $751,439 Yes 0
84.027 Special Education Grants to States $434,829 Yes 0
84.010 Title I Grants to Local Educational Agencies $433,536 - 0
10.555 National School Lunch Program $296,078 - 0
10.553 School Breakfast Program $153,195 - 0
84.010 Title I Grants to Local Educational Agencies School Improvement & Accountability $127,697 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $79,606 - 0
93.778 Medical Assistance Program $47,216 - 0
84.425 Education Stabilization Fund D3 $43,200 Yes 0
84.424 Student Support and Academic Enrichment Program $31,306 - 0
10.555 Fresh Fruits and Vegetables $26,080 - 0
84.358 Rural Education $25,640 - 0
10.555 Arp Nutrition Child Nutrition Supply Chain Assisstance $24,546 - 0
10.555 Non Cash Food Commodity Program $18,696 - 0
84.173 Special Education Preschool Grants $18,675 Yes 1
84.425 Education Stabilization Fund Esser II $12,797 Yes 0
10.558 Child and Adult Care Food Program $5,224 - 0
84.425 Education Stabilization Fund McKinney-Vento Homeless $3,365 Yes 0
84.425 Education Stabilization Fund Bilingual Educator $3,285 Yes 0
10.649 Pandemic Ebt Administrative Costs $653 - 0
84.010 Title I Grants to Local Educational Agencies School Improvement & Accountability Pl $224 - 0

Contacts

Name Title Type
VQAFD36QR535 David Gilliland Auditee
8152442005 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 West Carroll C.U.S.D. No. 314 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 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 the 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. Several 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 2024-001
The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2024 financial audit. Several 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).