FAC Explorer

Audit 332725

FY End
2024-06-30
Total Expended
$1.64M
Findings
6
Programs
11
Organization: Wesclin Community Unit School District No. 3 (IL)
Year: 2024 Accepted: 2024-12-16
Auditor: Rice Sullivan LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
514416 2024-003 Significant Deficiency - L
514417 2024-003 Significant Deficiency - L
514418 2024-003 Significant Deficiency - L
1090858 2024-003 Significant Deficiency - L
1090859 2024-003 Significant Deficiency - L
1090860 2024-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $464,960 Yes 1
84.027 Special Education Grants to States $329,497 - 0
10.555 National School Lunch Program $314,025 Yes 0
84.010 Title I Grants to Local Educational Agencies $170,454 - 0
10.553 School Breakfast Program $67,324 Yes 0
84.041 Impact Aid $56,347 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $49,577 - 0
93.778 Medical Assistance Program $24,674 - 0
84.173 Special Education Preschool Grants $15,390 - 0
84.048 Career and Technical Education -- Basic Grants to States $11,962 - 0
10.649 Pandemic Ebt Administrative Costs $3,256 - 0

Contacts

Name Title Type
JG2SX224WSJ4 Jennifer Filyaw Auditee
6182247583 Bill R. Dixon, CPA 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 award activity of Wesclin Community Unit School District No. 3 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. The following amounts were expended in the form of non-cash assistance by Wesclin Community Unit School District No. 3 and are included in the Schedule of Expenditures of Federal Awards. NON-CASH COMMODITIES (Assistance Listing Number 10.555) $51,090.
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Wesclin Community Unit School District No. 3 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. The District paid no insurance premiums with Federal awards, has no loans/loan guarantees outstanding at June 30, 2024 and had no Federal grants requiring matching expenditures.
Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Wesclin Community Unit School District No. 3 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. The District has no subrecipients during the fiscal year ended June 30, 2024.

Finding Details

Finding 2024-003
The District is responsible for keeping an accurate general ledger that agrees and reconciles to the expenditure reports submitted to the Illinois State Board of Education. The District's general ledger expenditures for the program did not agree with the expenditure report submitted.
Finding 2024-003
The District is responsible for keeping an accurate general ledger that agrees and reconciles to the expenditure reports submitted to the Illinois State Board of Education. The District's general ledger expenditures for the program did not agree with the expenditure report submitted.
Finding 2024-003
The District is responsible for keeping an accurate general ledger that agrees and reconciles to the expenditure reports submitted to the Illinois State Board of Education. The District's general ledger expenditures for the program did not agree with the expenditure report submitted.
Finding 2024-003
The District is responsible for keeping an accurate general ledger that agrees and reconciles to the expenditure reports submitted to the Illinois State Board of Education. The District's general ledger expenditures for the program did not agree with the expenditure report submitted.
Finding 2024-003
The District is responsible for keeping an accurate general ledger that agrees and reconciles to the expenditure reports submitted to the Illinois State Board of Education. The District's general ledger expenditures for the program did not agree with the expenditure report submitted.
Finding 2024-003
The District is responsible for keeping an accurate general ledger that agrees and reconciles to the expenditure reports submitted to the Illinois State Board of Education. The District's general ledger expenditures for the program did not agree with the expenditure report submitted.