FAC Explorer

Audit 331105

FY End
2024-06-30
Total Expended
$1.35M
Findings
2
Programs
10
Organization: Carlyle Community Unit School Dist. #1 (IL)
Year: 2024 Accepted: 2024-12-05
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513127 2024-003 - - L
1089569 2024-003 - - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $293,567 Yes 1
84.425 Education Stabilization Fund $135,344 - 0
10.553 School Breakfast Program $55,259 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $40,299 - 0
84.424 Student Support and Academic Enrichment Program $23,622 - 0
93.778 Medical Assistance Program $22,595 - 0
10.555 National School Lunch Program $10,855 - 0
84.027 Special Education Grants to States $8,468 Yes 0
10.649 Pandemic Ebt Administrative Costs $653 - 0
84.173 Special Education Preschool Grants $455 Yes 0

Contacts

Name Title Type
MLHQXLK7YYU5 Annie Gray Auditee
6185948283 Dale Holtmann Auditor
No contacts on file

Notes to SEFA

Title: Note 3: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of CARLYLE COMMUNITY UNIT SCHOOL DISTRICT NO. 1 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 elected not to use the 10% de minimis cost rate. Of the federal expenditures presented in the schedule, CARLYLE COMMUNITY UNIT SCHOOL DISTRICT NO. 1 provided federal awards to subrecipients as follows: None
Title: Note 4: Noncash Commodities Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of CARLYLE COMMUNITY UNIT SCHOOL DISTRICT NO. 1 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 elected not to use the 10% de minimis cost rate. The following amounts were expended in the form of non-cash assistance and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (CFDA 10.555): $49,235 and OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES: $10,855
Title: Note 5: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of CARLYLE COMMUNITY UNIT SCHOOL DISTRICT NO. 1 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 elected not to use the 10% de minimis cost rate. There was no insurance coverage paid with Federal funds during the fiscal year. They had no loans/loan guarantees outstanding at June 30 with Federal funds. The District had no Federal grants requiring matching expenditures.

Finding Details

Finding 2024-003
Grant expenditure reporting should be supported by the school's general ledger. Costs included on the 6/30/24 ISBE expenditure report included costs paid after 6/30/24. There are no questioned costs in this finding. The District accrued $23,369 of Title I summer salaries at 6/30/24. These paychecks were not actually paid out until July and August of 2024, but were included on the 6/30/24 ISBE expenditure report. The District should have included the summer salaries on their 8/31/24 report. All costs were incurred in the award period and were on allowable items. The actual costs for Title I function 1000 and cost object 100 paid out by the District through 6/30/24 were overstated on the ISBE expenditure report. The District accrued salaries to fulfill a TRS requirement. Including accrued salaries on the ISBE expenditure report was an oversight by management personnel.
Finding 2024-003
Grant expenditure reporting should be supported by the school's general ledger. Costs included on the 6/30/24 ISBE expenditure report included costs paid after 6/30/24. There are no questioned costs in this finding. The District accrued $23,369 of Title I summer salaries at 6/30/24. These paychecks were not actually paid out until July and August of 2024, but were included on the 6/30/24 ISBE expenditure report. The District should have included the summer salaries on their 8/31/24 report. All costs were incurred in the award period and were on allowable items. The actual costs for Title I function 1000 and cost object 100 paid out by the District through 6/30/24 were overstated on the ISBE expenditure report. The District accrued salaries to fulfill a TRS requirement. Including accrued salaries on the ISBE expenditure report was an oversight by management personnel.