FAC Explorer

Audit 336869

FY End
2024-06-30
Total Expended
$3.24M
Findings
2
Programs
15
Organization: Momence Community Schools Unit District No. 1 (IL)
Year: 2024 Accepted: 2025-01-09
Auditor: Skdo PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518447 2024-001 Significant Deficiency - B
1094889 2024-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $453,690 - 0
84.027 Special Education Grants to States $339,764 - 0
84.010 Title I Grants to Local Educational Agencies $287,189 - 0
10.553 School Breakfast Program $111,846 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $34,126 - 0
93.778 Medical Assistance Program $32,589 - 0
10.560 State Administrative Expenses for Child Nutrition $27,970 - 0
32.009 Emergency Connectivity Fund Program $27,800 - 0
84.365 English Language Acquisition State Grants $15,287 - 0
84.424 Student Support and Academic Enrichment Program $12,486 - 0
10.558 Child and Adult Care Food Program $8,832 - 0
84.173 Special Education Preschool Grants $6,024 - 0
10.559 Summer Food Service Program for Children $5,026 - 0
10.649 Pandemic Ebt Administrative Costs $653 - 0
84.425 Education Stabilization Fund $302 Yes 0

Contacts

Name Title Type
YKWCK331G2C7 Shannon Anderson Auditee
8154723501 Carmen Huizenga Auditor
No contacts on file

Notes to SEFA

Title: Note 3: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Momence Community Unit School District 1 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 has not elected to use the 10% de minimis cost rate. Of the federal expenditures presented in the schedule the entity provided federal awards to subrecipients as follows: None
Title: Note 4: Non‐Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Momence Community Unit School District 1 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 has not elected to use the 10% de minimis cost rate. The following amounts were expended in the form of non‐cash assistance by Momence Community Schools Unit District 1 and should be included in the Schedule of Expenditures of Federal Awards: Non-Cash Commodities (AL 10.555): $28,385 Other Non-Cash Assistance - Dept of Defense Fruits & Vegetables: $13,030 Total Non-Cash $41,415
Title: Note 5: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Momence Community Unit School District 1 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 has not elected to use the 10% de minimis cost rate. Insurance coverage in effect paid with Federal funds during the fiscal year: Property: $0 Auto: $0 General Liability: $0 Workers Compensation: $0 Loans/Loan Guarantees Outstanding at June 30: $0 District had Federal grants requiring matching expenditures: No

Finding Details

Finding 2024-001
Criteria or specific requirement (including statutory, regulatory, or other citation): Allowable Costs/Cost Principles: To be allowable grant expenditures, the expenditures must be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles in 2 CFR Part 200, Subpart E. Condition: Expenditures were overclaimed on the Community Partnership grant for fiscal year 2024 in the amount of $36,000. Questioned Costs: The District claimed $40,338 of instruction related purchased services expenditures (code 1000-300), but only incurred costs of $4,338 for the same category of expenditures. Context: The District has contacted the pass-through agency for guidance on how to correct the issue. The Schedule of Federal Awards has been adjusted to exclude the questioned costs and therefore, only includes the allowable costs. Effect: The granting agency may request the District to repay the funds. Cause: The overclaimed funds appear to be the result of a typographical error and the lack of proper review of grant expenditure reports. Recommendation: We recommend that the District review all grant expenditure reports to ensure that all expenditures charged to grants are properly reported prior to requesting reimbursement from the granting agency. Management's response: See District's corrective action plan.
Finding 2024-001
Criteria or specific requirement (including statutory, regulatory, or other citation): Allowable Costs/Cost Principles: To be allowable grant expenditures, the expenditures must be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles in 2 CFR Part 200, Subpart E. Condition: Expenditures were overclaimed on the Community Partnership grant for fiscal year 2024 in the amount of $36,000. Questioned Costs: The District claimed $40,338 of instruction related purchased services expenditures (code 1000-300), but only incurred costs of $4,338 for the same category of expenditures. Context: The District has contacted the pass-through agency for guidance on how to correct the issue. The Schedule of Federal Awards has been adjusted to exclude the questioned costs and therefore, only includes the allowable costs. Effect: The granting agency may request the District to repay the funds. Cause: The overclaimed funds appear to be the result of a typographical error and the lack of proper review of grant expenditure reports. Recommendation: We recommend that the District review all grant expenditure reports to ensure that all expenditures charged to grants are properly reported prior to requesting reimbursement from the granting agency. Management's response: See District's corrective action plan.