FAC Explorer

Audit 333726

FY End
2024-06-30
Total Expended
$7.65M
Findings
6
Programs
10
Organization: Belleville Township High School District No. 201 (IL)
Year: 2024 Accepted: 2024-12-19
Auditor: Rice Sullivan LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
515857 2024-004 Significant Deficiency - L
515858 2024-003 Significant Deficiency - L
515859 2024-003 Significant Deficiency - L
1092299 2024-004 Significant Deficiency - L
1092300 2024-003 Significant Deficiency - L
1092301 2024-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $3.03M Yes 1
10.555 National School Lunch Program $1.09M - 0
84.010 Title I Grants to Local Educational Agencies $924,773 Yes 1
10.553 School Breakfast Program $288,764 - 0
84.027 Special Education Grants to States $249,785 - 0
84.048 Career and Technical Education -- Basic Grants to States $197,124 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $163,446 - 0
93.778 Medical Assistance Program $159,398 - 0
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $37,875 - 0
10.649 Pandemic Ebt Administrative Costs $3,256 - 0

Contacts

Name Title Type
L41EVAMDE381 Dr. Brian P. Mentzer Auditee
6182228203 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 Belleville Township High School District 201 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 Belleville Township High School District 201 and are included in the Schedule of Expenditures of Federal Awards. NON-CASH COMMODITIES (Assistance Listing Number 10.555) $132,614; OTHER NON-CASH ASSISTANCE-DEPARTMENT OF DEFENSE FRUITS AND VEGETABLES (Assistance Listing Number 10.555) $58,323.
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Belleville Township High School District 201 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 Belleville Township High School District 201 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 2024-004
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
Expenditure reports are required to be submitted to the Illinois State Board of Education by the applicable due dates. During the course of the audit, we noted several quarterly reports were not filed within 20 days of the quarter end.
Finding 2024-003
Expenditure reports are required to be submitted to the Illinois State Board of Education by the applicable due dates. During the course of the audit, we noted several quarterly reports were not filed within 20 days of the quarter end.
Finding 2024-004
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
Expenditure reports are required to be submitted to the Illinois State Board of Education by the applicable due dates. During the course of the audit, we noted several quarterly reports were not filed within 20 days of the quarter end.
Finding 2024-003
Expenditure reports are required to be submitted to the Illinois State Board of Education by the applicable due dates. During the course of the audit, we noted several quarterly reports were not filed within 20 days of the quarter end.