FAC Explorer

Audit 335627

FY End
2024-06-30
Total Expended
$3.88M
Findings
4
Programs
14
Organization: Hillsboro Community Unit School District No. 3 (IL)
Year: 2024 Accepted: 2025-01-03
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517606 2024-002 Significant Deficiency Yes L
517607 2024-003 Significant Deficiency Yes L
1094048 2024-002 Significant Deficiency Yes L
1094049 2024-003 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $89,558 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $84,817 - 0
10.553 School Breakfast Program $61,435 - 0
10.558 Child and Adult Care Food Program $40,070 - 0
84.425 Education Stabilization Fund $21,083 Yes 0
10.555 National School Lunch Program $19,749 - 0
93.778 Medical Assistance Program $18,452 - 0
84.048 Career and Technical Education -- Basic Grants to States $16,630 - 0
84.424 Student Support and Academic Enrichment Program $9,186 - 0
84.027 Special Education Grants to States $4,553 - 0
10.649 Pandemic Ebt Administrative Costs $3,256 - 0
84.173 Special Education Preschool Grants $2,797 - 0
10.559 Summer Food Service Program for Children $2,091 - 0
10.185 Local Food for Schools Cooperative Agreement Program $777 - 0

Contacts

Name Title Type
W1CLVUPR6KW3 David Powell Auditee
2175325184 Dale Holtmann Auditor
No contacts on file

Notes to SEFA

Title: Matching Accounting Policies: The Schedule of Expenditures of Federal awards includes the federal grant activity of Hillsboro Community Unit School District No 3 and is presented on the accrual 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 prepared in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: They do not use the deminimis. No matching requirements
Title: Subrecipients Accounting Policies: The Schedule of Expenditures of Federal awards includes the federal grant activity of Hillsboro Community Unit School District No 3 and is presented on the accrual 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 prepared in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: They do not use the deminimis. No payments to subrecipients
Title: Non Cash Assistance Accounting Policies: The Schedule of Expenditures of Federal awards includes the federal grant activity of Hillsboro Community Unit School District No 3 and is presented on the accrual 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 prepared in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: They do not use the deminimis. Non cash commodities for USDA is $58,210
Title: Insurance Accounting Policies: The Schedule of Expenditures of Federal awards includes the federal grant activity of Hillsboro Community Unit School District No 3 and is presented on the accrual 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 prepared in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: They do not use the deminimis. No Insurance paid from federal awards.
Title: Loans Accounting Policies: The Schedule of Expenditures of Federal awards includes the federal grant activity of Hillsboro Community Unit School District No 3 and is presented on the accrual 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 prepared in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: They do not use the deminimis. No loans or loan guarantees

Finding Details

Finding 2024-002
Criteria - Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter (10/20, 1/20, 4/20, 7/20). Condition: The 2nd quarter ESSER 3 report was filed 3 days after the 20 day deadline. Questioned costs: None. Context: The 2nd quarter ESSER 3 report was filed 3 days after the 20 day deadline. Effect - The District was not in compliance by filing their expenditure reports late. Cause - The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation - We recommend that steps are taken, including oversight by a second employee, to ensure that all quartery expenditure reports are filed by the due dates. Management response - The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2024-003
Criteria - Reporting - All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter (10/20, 1/20, 4/20, 7/20). Condition - The 2nd quarter Digital Equity 3 report was filed 3 days after the 20 day deadline. Questioned Costs - No questioned costs. Context - The 2nd quarter Ditigal Equity 3 report was filed 3 days after th 20 day deadline. Effect - The District was not in compliance by filing their expenditure reports late. Cause - The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation - We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response - The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2024-002
Criteria - Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter (10/20, 1/20, 4/20, 7/20). Condition: The 2nd quarter ESSER 3 report was filed 3 days after the 20 day deadline. Questioned costs: None. Context: The 2nd quarter ESSER 3 report was filed 3 days after the 20 day deadline. Effect - The District was not in compliance by filing their expenditure reports late. Cause - The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation - We recommend that steps are taken, including oversight by a second employee, to ensure that all quartery expenditure reports are filed by the due dates. Management response - The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2024-003
Criteria - Reporting - All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter (10/20, 1/20, 4/20, 7/20). Condition - The 2nd quarter Digital Equity 3 report was filed 3 days after the 20 day deadline. Questioned Costs - No questioned costs. Context - The 2nd quarter Ditigal Equity 3 report was filed 3 days after th 20 day deadline. Effect - The District was not in compliance by filing their expenditure reports late. Cause - The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation - We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response - The District will take the necessary steps to file all quarterly expenditure reports on time in the future.