FAC Explorer

Audit 333893

FY End
2024-06-30
Total Expended
$3.10M
Findings
6
Programs
11
Organization: Ottawa Elementary School District 141 (IL)
Year: 2024 Accepted: 2024-12-19
Auditor: Newkirk & Associates INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
516079 2024-002 Material Weakness - N
516080 2024-002 Material Weakness - N
516081 2024-002 Material Weakness - N
1092521 2024-002 Material Weakness - N
1092522 2024-002 Material Weakness - N
1092523 2024-002 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $804,246 Yes 0
10.555 National School Lunch Program $751,147 Yes 1
84.010 Title I Grants to Local Educational Agencies $649,506 - 0
84.425 Education Stabilization Fund $390,080 - 0
10.553 School Breakfast Program $164,063 Yes 1
10.559 Summer Food Service Program for Children $98,277 Yes 1
93.778 Medical Assistance Program $89,646 - 0
84.367 Improving Teacher Quality State Grants $79,619 - 0
84.424 Student Support and Academic Enrichment Program $40,245 - 0
84.173 Special Education_preschool Grants $31,477 Yes 0
10.649 Pandemic Ebt Administrative Costs $6,180 - 0

Contacts

Name Title Type
L32ERMNSA8M9 Michelle Lee Auditee
8154331133 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 OTTAWA ESD 141 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 OTTAWA ESD 141 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 $110,835 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 OTTAWA ESD 141 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
7 Code of Federal Regulations (CFR) 210.19(a)(2) states “In the event that net cash resources exceed 3 months’ average expenditures for the school food authority’s nonprofit school food service or such other amount as may be approved in accordance with this paragraph, the State agency may require the school food authority to reduce the price children are charged for lunches, improve food quality or take other action designed to improve the nonprofit school food service. In the absence of any such action, the State agency shall make adjustments in the rate of reimbursement under the Program." We noted the Food Service program had excess revenues over expenditures in total for the fiscal year ending June 30, 2024. The issue appears systemic as the excess revenue was significant.
Finding 2024-002
7 Code of Federal Regulations (CFR) 210.19(a)(2) states “In the event that net cash resources exceed 3 months’ average expenditures for the school food authority’s nonprofit school food service or such other amount as may be approved in accordance with this paragraph, the State agency may require the school food authority to reduce the price children are charged for lunches, improve food quality or take other action designed to improve the nonprofit school food service. In the absence of any such action, the State agency shall make adjustments in the rate of reimbursement under the Program." We noted the Food Service program had excess revenues over expenditures in total for the fiscal year ending June 30, 2024. The issue appears systemic as the excess revenue was significant.
Finding 2024-002
7 Code of Federal Regulations (CFR) 210.19(a)(2) states “In the event that net cash resources exceed 3 months’ average expenditures for the school food authority’s nonprofit school food service or such other amount as may be approved in accordance with this paragraph, the State agency may require the school food authority to reduce the price children are charged for lunches, improve food quality or take other action designed to improve the nonprofit school food service. In the absence of any such action, the State agency shall make adjustments in the rate of reimbursement under the Program." We noted the Food Service program had excess revenues over expenditures in total for the fiscal year ending June 30, 2024. The issue appears systemic as the excess revenue was significant.
Finding 2024-002
7 Code of Federal Regulations (CFR) 210.19(a)(2) states “In the event that net cash resources exceed 3 months’ average expenditures for the school food authority’s nonprofit school food service or such other amount as may be approved in accordance with this paragraph, the State agency may require the school food authority to reduce the price children are charged for lunches, improve food quality or take other action designed to improve the nonprofit school food service. In the absence of any such action, the State agency shall make adjustments in the rate of reimbursement under the Program." We noted the Food Service program had excess revenues over expenditures in total for the fiscal year ending June 30, 2024. The issue appears systemic as the excess revenue was significant.
Finding 2024-002
7 Code of Federal Regulations (CFR) 210.19(a)(2) states “In the event that net cash resources exceed 3 months’ average expenditures for the school food authority’s nonprofit school food service or such other amount as may be approved in accordance with this paragraph, the State agency may require the school food authority to reduce the price children are charged for lunches, improve food quality or take other action designed to improve the nonprofit school food service. In the absence of any such action, the State agency shall make adjustments in the rate of reimbursement under the Program." We noted the Food Service program had excess revenues over expenditures in total for the fiscal year ending June 30, 2024. The issue appears systemic as the excess revenue was significant.
Finding 2024-002
7 Code of Federal Regulations (CFR) 210.19(a)(2) states “In the event that net cash resources exceed 3 months’ average expenditures for the school food authority’s nonprofit school food service or such other amount as may be approved in accordance with this paragraph, the State agency may require the school food authority to reduce the price children are charged for lunches, improve food quality or take other action designed to improve the nonprofit school food service. In the absence of any such action, the State agency shall make adjustments in the rate of reimbursement under the Program." We noted the Food Service program had excess revenues over expenditures in total for the fiscal year ending June 30, 2024. The issue appears systemic as the excess revenue was significant.