FAC Explorer

Audit 337077

FY End
2024-06-30
Total Expended
$1.21M
Findings
4
Programs
9
Organization: East Alton Wood River Community High School No. 14 (IL)
Year: 2024 Accepted: 2025-01-10
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518622 2024-003 Significant Deficiency - L
518623 2024-004 Significant Deficiency - L
1095064 2024-003 Significant Deficiency - L
1095065 2024-004 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $233,759 Yes 0
84.027 Special Education Grants to States $130,505 - 0
84.425 Education Stabilization Fund $51,882 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $49,912 - 0
10.553 School Breakfast Program $43,259 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $31,447 - 0
10.555 National School Lunch Program $8,890 - 0
93.778 Medical Assistance Program $3,131 - 0
10.649 Pandemic Ebt Administrative Costs $653 - 0

Contacts

Name Title Type
RHJXR2F9LEF2 Rob Miller Auditee
6182549113 Robyn Klingler Auditor
No contacts on file

Notes to SEFA

Title: NONCASH ASSISTANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of East Alton Wood River School District No. 14 and is presented on the modified cash basis. 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 use the 10% de minimis cost rate. The following amounts were expended in the form of non-cash assistance by East Alton Wood River School District No. 14 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (AL 10.555): $30,457. OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUIT & VEGETABLES = $8,890. Total = $39,347.
Title: SUBRECIPIENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of East Alton Wood River School District No. 14 and is presented on the modified cash basis. 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 use the 10% de minimis cost rate. None.
Title: OTHER INFORMATION Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of East Alton Wood River School District No. 14 and is presented on the modified cash basis. 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 use the 10% de minimis cost rate. There was no insurance coverage in effect paid with Federal funds during the year. There were no loans/loan guarantees outstanding at June 30. The District has no Federal grants requiring matching expenditures during the fiscal year ended June 30.

Finding Details

Finding 2024-003
As of 6/30/24, it was noted that the District had over expended its approved 4XXX grouping budget for the ESSER Digital Equity Grant. We noted during ESSER Digital Equity testing that the District was overbudget in the 4XXX grouping by more than the allowed $1,000 or 10%. Questioned Costs: $1,638. The District budgeted $1,078 to the 10EXXX 1000 4XXX grouping, while they expensed $2,716 to this grouping per the expenditure report submitted for 6/30/24. The District was not in spending compliance by over expending a portion of its budget for the year. Cause: Miscommunication between Superintendent who submits the budget and bookkeeper who records expenses. We recommend the District compare and reconcile the expenditure reports filed with teh budget before submitting. The Superintendent has amended the expenditure reprot to ensure compliance with budgetary restrictions.
Finding 2024-004
Reporting. To determine that accurate quarterly expenditure reports were filed with the Illinois State Board of Education. We noted during ESSER III testing that the District reported more expenditures on the expenditure report submitted for 6/30/2024 than the District actually expensed for ESSER III in FY24. Questioned Costs: $7,059. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER III grant funds with the ESSER III G/L detail, it was noted that $383,014 of expenditures were reported on the 6/30/2024 expenditure report, while only $375,955.19 was reported in the G/L. The District did not file accurate expenditure reports for FY24. This was an oversight by management personnel at the District. We recommend the District compare and reconcile the expenditure reports filed with the general ledger before submitting. The Superintendent will take steps to ensure that expenditure reports reconcile with the general ledger before submitting.
Finding 2024-003
As of 6/30/24, it was noted that the District had over expended its approved 4XXX grouping budget for the ESSER Digital Equity Grant. We noted during ESSER Digital Equity testing that the District was overbudget in the 4XXX grouping by more than the allowed $1,000 or 10%. Questioned Costs: $1,638. The District budgeted $1,078 to the 10EXXX 1000 4XXX grouping, while they expensed $2,716 to this grouping per the expenditure report submitted for 6/30/24. The District was not in spending compliance by over expending a portion of its budget for the year. Cause: Miscommunication between Superintendent who submits the budget and bookkeeper who records expenses. We recommend the District compare and reconcile the expenditure reports filed with teh budget before submitting. The Superintendent has amended the expenditure reprot to ensure compliance with budgetary restrictions.
Finding 2024-004
Reporting. To determine that accurate quarterly expenditure reports were filed with the Illinois State Board of Education. We noted during ESSER III testing that the District reported more expenditures on the expenditure report submitted for 6/30/2024 than the District actually expensed for ESSER III in FY24. Questioned Costs: $7,059. When comparing the expenditure reports filed with the Illinois State Board of Education for ESSER III grant funds with the ESSER III G/L detail, it was noted that $383,014 of expenditures were reported on the 6/30/2024 expenditure report, while only $375,955.19 was reported in the G/L. The District did not file accurate expenditure reports for FY24. This was an oversight by management personnel at the District. We recommend the District compare and reconcile the expenditure reports filed with the general ledger before submitting. The Superintendent will take steps to ensure that expenditure reports reconcile with the general ledger before submitting.