FAC Explorer

Audit 334491

FY End
2024-06-30
Total Expended
$1.09M
Findings
14
Programs
16
Organization: Unity Point School District #140 (IL)
Year: 2024 Accepted: 2024-12-23
Auditor: Kemper CPA Group LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
516561 2024-003 Significant Deficiency - AB
516562 2024-003 Significant Deficiency - AB
516563 2024-003 Significant Deficiency - AB
516564 2024-003 Significant Deficiency - AB
516565 2024-003 Significant Deficiency - AB
516566 2024-003 Significant Deficiency - AB
516567 2024-003 Significant Deficiency - AB
1093003 2024-003 Significant Deficiency - AB
1093004 2024-003 Significant Deficiency - AB
1093005 2024-003 Significant Deficiency - AB
1093006 2024-003 Significant Deficiency - AB
1093007 2024-003 Significant Deficiency - AB
1093008 2024-003 Significant Deficiency - AB
1093009 2024-003 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $205,946 - 0
84.027 Special Education Grants to States $178,625 - 0
10.553 School Breakfast Program $71,724 Yes 1
83.358 Rural Education Achievement Program $29,441 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $24,794 - 0
10.555 Commodities (non-Cash) $21,648 Yes 1
93.778 Medical Assistance Program $21,604 - 0
10.555 National School Lunch Program $21,372 Yes 1
84.424 Student Support and Academic Enrichment Program $16,314 - 0
10.582 Fresh Fruit and Vegetable Program $10,507 Yes 1
84.173 Special Education Preschool Grants $7,933 - 0
84.365 English Language Acquisition State Grants $4,935 - 0
10.185 Local Food for Schools Cooperative Agreement Program $3,000 - 0
10.649 Pandemic Ebt Administrative Costs $653 - 0
10.665 Schools and Roads - Grants to States $420 - 0
84.425 Education Stabilization Fund $77 - 0

Contacts

Name Title Type
Y15SB2V897K6 Michelle Brown Auditee
6185294151 Kimberly Walker 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 Unity Point Consolidated Community Unit School District #140 and is presented on the modified cash basis of accounting that demonstrates compliance with regulatory provisions prescribed by the Illinois State Board of Education, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. 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 elect to use the 10% de minimus cost rate. Of the federal expenditures presented in the schedule, Unity Point Consolidated Community School District #140 provided federal awards to subreceipts as follows: Title III - Lang Inst Prog - Limited Eng LIPLEP/Trico Community School District #176 $5,657 and Chester Community School District #139 $7,758
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Unity Point Consolidated Community Unit School District #140 and is presented on the modified cash basis of accounting that demonstrates compliance with regulatory provisions prescribed by the Illinois State Board of Education, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. 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 elect to use the 10% de minimus cost rate. The following amounts were expended in the form of non-cash assistance by Unity Point Consolidated Community Schoo District #140 and should be included in the Schedule of Expenditures of Federal Awards: $32,155 - Non-cash Commodities (10.555 - $21,648) and Other Non-cash assistance - Department of Defense Fruits & Vegetables $10,507

Finding Details

Finding 2024-003
UNITY POINT SCHOOL DISTRICT #140 30-039-1400-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00, 24-4210-00, 23-4220-00, 24-4220-00 5. AL No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition Two vendor disbursements made under the Child Nutrition Cluster were not included in the Board approved vendor listing for payment as required by the District's established internal control policies. 10. Questioned Costs None. 11. Context Exceptions were noted in two out of forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response Management agrees with the finding.
Finding 2024-003
UNITY POINT SCHOOL DISTRICT #140 30-039-1400-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00, 24-4210-00, 23-4220-00, 24-4220-00 5. AL No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition Two vendor disbursements made under the Child Nutrition Cluster were not included in the Board approved vendor listing for payment as required by the District's established internal control policies. 10. Questioned Costs None. 11. Context Exceptions were noted in two out of forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response Management agrees with the finding.
Finding 2024-003
UNITY POINT SCHOOL DISTRICT #140 30-039-1400-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00, 24-4210-00, 23-4220-00, 24-4220-00 5. AL No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition Two vendor disbursements made under the Child Nutrition Cluster were not included in the Board approved vendor listing for payment as required by the District's established internal control policies. 10. Questioned Costs None. 11. Context Exceptions were noted in two out of forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response Management agrees with the finding.
Finding 2024-003
UNITY POINT SCHOOL DISTRICT #140 30-039-1400-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00, 24-4210-00, 23-4220-00, 24-4220-00 5. AL No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition Two vendor disbursements made under the Child Nutrition Cluster were not included in the Board approved vendor listing for payment as required by the District's established internal control policies. 10. Questioned Costs None. 11. Context Exceptions were noted in two out of forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response Management agrees with the finding.
Finding 2024-003
UNITY POINT SCHOOL DISTRICT #140 30-039-1400-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00, 24-4210-00, 23-4220-00, 24-4220-00 5. AL No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition Two vendor disbursements made under the Child Nutrition Cluster were not included in the Board approved vendor listing for payment as required by the District's established internal control policies. 10. Questioned Costs None. 11. Context Exceptions were noted in two out of forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response Management agrees with the finding.
Finding 2024-003
UNITY POINT SCHOOL DISTRICT #140 30-039-1400-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00, 24-4210-00, 23-4220-00, 24-4220-00 5. AL No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition Two vendor disbursements made under the Child Nutrition Cluster were not included in the Board approved vendor listing for payment as required by the District's established internal control policies. 10. Questioned Costs None. 11. Context Exceptions were noted in two out of forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response Management agrees with the finding.
Finding 2024-003
UNITY POINT SCHOOL DISTRICT #140 30-039-1400-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00, 24-4210-00, 23-4220-00, 24-4220-00 5. AL No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition Two vendor disbursements made under the Child Nutrition Cluster were not included in the Board approved vendor listing for payment as required by the District's established internal control policies. 10. Questioned Costs None. 11. Context Exceptions were noted in two out of forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response Management agrees with the finding.
Finding 2024-003
UNITY POINT SCHOOL DISTRICT #140 30-039-1400-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00, 24-4210-00, 23-4220-00, 24-4220-00 5. AL No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition Two vendor disbursements made under the Child Nutrition Cluster were not included in the Board approved vendor listing for payment as required by the District's established internal control policies. 10. Questioned Costs None. 11. Context Exceptions were noted in two out of forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response Management agrees with the finding.
Finding 2024-003
UNITY POINT SCHOOL DISTRICT #140 30-039-1400-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00, 24-4210-00, 23-4220-00, 24-4220-00 5. AL No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition Two vendor disbursements made under the Child Nutrition Cluster were not included in the Board approved vendor listing for payment as required by the District's established internal control policies. 10. Questioned Costs None. 11. Context Exceptions were noted in two out of forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response Management agrees with the finding.
Finding 2024-003
UNITY POINT SCHOOL DISTRICT #140 30-039-1400-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00, 24-4210-00, 23-4220-00, 24-4220-00 5. AL No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition Two vendor disbursements made under the Child Nutrition Cluster were not included in the Board approved vendor listing for payment as required by the District's established internal control policies. 10. Questioned Costs None. 11. Context Exceptions were noted in two out of forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response Management agrees with the finding.
Finding 2024-003
UNITY POINT SCHOOL DISTRICT #140 30-039-1400-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00, 24-4210-00, 23-4220-00, 24-4220-00 5. AL No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition Two vendor disbursements made under the Child Nutrition Cluster were not included in the Board approved vendor listing for payment as required by the District's established internal control policies. 10. Questioned Costs None. 11. Context Exceptions were noted in two out of forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response Management agrees with the finding.
Finding 2024-003
UNITY POINT SCHOOL DISTRICT #140 30-039-1400-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00, 24-4210-00, 23-4220-00, 24-4220-00 5. AL No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition Two vendor disbursements made under the Child Nutrition Cluster were not included in the Board approved vendor listing for payment as required by the District's established internal control policies. 10. Questioned Costs None. 11. Context Exceptions were noted in two out of forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response Management agrees with the finding.
Finding 2024-003
UNITY POINT SCHOOL DISTRICT #140 30-039-1400-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00, 24-4210-00, 23-4220-00, 24-4220-00 5. AL No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition Two vendor disbursements made under the Child Nutrition Cluster were not included in the Board approved vendor listing for payment as required by the District's established internal control policies. 10. Questioned Costs None. 11. Context Exceptions were noted in two out of forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response Management agrees with the finding.
Finding 2024-003
UNITY POINT SCHOOL DISTRICT #140 30-039-1400-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00, 24-4210-00, 23-4220-00, 24-4220-00 5. AL No.: 10.555, 10.553 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition Two vendor disbursements made under the Child Nutrition Cluster were not included in the Board approved vendor listing for payment as required by the District's established internal control policies. 10. Questioned Costs None. 11. Context Exceptions were noted in two out of forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response Management agrees with the finding.