FAC Explorer

Audit 333767

FY End
2024-06-30
Total Expended
$7.74M
Findings
4
Programs
13
Organization: Streator Esd No. 44 (IL)
Year: 2024 Accepted: 2024-12-19
Auditor: Newkirk & Associates INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
515971 2024-002 Material Weakness - L
515972 2024-003 Material Weakness - N
1092413 2024-002 Material Weakness - L
1092414 2024-003 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $4.82M Yes 2
84.010 Title I Grants to Local Educational Agencies $1.04M Yes 0
10.555 National School Lunch Program $763,132 - 0
84.027 Special Education_grants to States $496,132 - 0
10.553 School Breakfast Program $218,659 - 0
93.778 Medical Assistance Program $112,926 - 0
84.367 Improving Teacher Quality State Grants $98,540 - 0
10.582 Fresh Fruit and Vegetable Program $48,609 - 0
84.358 Rural Education $29,592 - 0
84.424 Student Support and Academic Enrichment Program $29,005 - 0
84.365 English Language Acquisition State Grants $24,181 - 0
10.559 Summer Food Service Program for Children $3,827 - 0
10.649 Pandemic Ebt Administrative Costs $3,256 - 0

Contacts

Name Title Type
FUG5GEWYZU85 Kelli Virgil Auditee
8156722926 William Newkirk Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of STREATOR ESD #44 and is presented on the regulatory basis of accounting as prescribed by ISBE. 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: No indirect costs were used There were no subrecipients
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of STREATOR ESD #44 and is presented on the regulatory basis of accounting as prescribed by ISBE. 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: No indirect costs were used There were expenditures of $62,747 in the form of non-cash assistance
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of STREATOR ESD #44 and is presented on the regulatory basis of accounting as prescribed by ISBE. 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: No indirect costs were used No insurance coverage in effect paid with Federal funds during the fiscal year

Finding Details

Finding 2024-002
29 CFR 5.5(a)(3)(iI)(B) states: “Information required. The certified payrolls submitted must set out accurately and completely all of the information required to be maintained under paragraph (a)(3)(i)(B) of this section.” During our audit we noted the district did not obtain certified payrolls from some construction contractors for electrical work, playground installation, and door/lock installation. It appears this was a systemic issue. For all except one vendor used certified payrolls were not kept.
Finding 2024-003
2 CFR section 200.208(c) states “Additional Federal award conditions may include items such as the following: (1) Requiring payments as reimbursements rather than advance payments.” During our audit we noted two checks were written and recorded in the accounting software but held until work was complete. These were claimed on expenditure reports as of June 30, 2024, however the checks were still being held on August 5, 2024. This resulted in the District essentially receiving advanced payment on this grant which was not permitted. Based on our testing of the bank reconciliation we are confident there were 2 held checks out of hundreds of checks for the year. In May and June alone there were over 50 checks charged to the grant, so it appears to be an isolated incident related to this project.
Finding 2024-002
29 CFR 5.5(a)(3)(iI)(B) states: “Information required. The certified payrolls submitted must set out accurately and completely all of the information required to be maintained under paragraph (a)(3)(i)(B) of this section.” During our audit we noted the district did not obtain certified payrolls from some construction contractors for electrical work, playground installation, and door/lock installation. It appears this was a systemic issue. For all except one vendor used certified payrolls were not kept.
Finding 2024-003
2 CFR section 200.208(c) states “Additional Federal award conditions may include items such as the following: (1) Requiring payments as reimbursements rather than advance payments.” During our audit we noted two checks were written and recorded in the accounting software but held until work was complete. These were claimed on expenditure reports as of June 30, 2024, however the checks were still being held on August 5, 2024. This resulted in the District essentially receiving advanced payment on this grant which was not permitted. Based on our testing of the bank reconciliation we are confident there were 2 held checks out of hundreds of checks for the year. In May and June alone there were over 50 checks charged to the grant, so it appears to be an isolated incident related to this project.