FAC Explorer

Audit 337549

FY End
2024-06-30
Total Expended
$1.33M
Findings
4
Programs
12
Organization: Brooklyn Unit School District No. 188 (IL)
Year: 2024 Accepted: 2025-01-13
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519034 2024-004 Significant Deficiency Yes L
519035 2024-004 Significant Deficiency Yes L
1095476 2024-004 Significant Deficiency Yes L
1095477 2024-004 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $44,981 - 0
10.553 School Breakfast Program $32,673 - 0
84.027 Special Education Grants to States $28,932 - 0
10.555 National School Lunch Program $9,174 - 0
93.778 Medical Assistance Program $7,331 - 0
84.424 Student Support and Academic Enrichment Program $6,517 - 0
84.048 Career and Technical Education -- Basic Grants to States $2,903 - 0
10.582 Fresh Fruit and Vegetable Program $1,249 - 0
84.425 Education Stabilization Fund $951 Yes 1
10.649 Pandemic Ebt Administrative Costs $653 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $450 - 0
84.173 Special Education Preschool Grants $137 - 0

Contacts

Name Title Type
EC7LJELYNDH3 Connie McCartney Auditee
6182711014 Dale Holtmann 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 Brooklyn USD #188 and is presented on the modified 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: They do not use the deminimis. No payments to subrecipients.
Title: Non Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Brooklyn USD #188 and is presented on the modified 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: They do not use the deminimis. The following amounts were expended in the form of non-cash assistance and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (CFDA 10.555): $3,587.
Title: Insurance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Brooklyn USD #188 and is presented on the modified 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: They do not use the deminimis. No Insurance paid from federal awards.
Title: Loans Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Brooklyn USD #188 and is presented on the modified 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: They do not use the deminimis. No loans or loan guarantees.
Title: Matching Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Brooklyn USD #188 and is presented on the modified 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: They do not use the deminimis. No matching requirements.

Finding Details

Finding 2024-004
Criteria: Reporting. All quarterly ependiture reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. Condition: We noted that 2 out of 11 quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: Out of the 11 filed reports, 2 of them were past the 20 day requirement. For ESSER III, and ARP Homeless Children, the reports for quarter ended 6/30/2024 were submitted on 8/8/2024, 19 days after the 7/20 deadline. Effect: This was an oversight by management personnel in the District. 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's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2024-004
Criteria: Reporting. All quarterly ependiture reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. Condition: We noted that 2 out of 11 quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: Out of the 11 filed reports, 2 of them were past the 20 day requirement. For ESSER III, and ARP Homeless Children, the reports for quarter ended 6/30/2024 were submitted on 8/8/2024, 19 days after the 7/20 deadline. Effect: This was an oversight by management personnel in the District. 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's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2024-004
Criteria: Reporting. All quarterly ependiture reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. Condition: We noted that 2 out of 11 quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: Out of the 11 filed reports, 2 of them were past the 20 day requirement. For ESSER III, and ARP Homeless Children, the reports for quarter ended 6/30/2024 were submitted on 8/8/2024, 19 days after the 7/20 deadline. Effect: This was an oversight by management personnel in the District. 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's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2024-004
Criteria: Reporting. All quarterly ependiture reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. Condition: We noted that 2 out of 11 quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: Out of the 11 filed reports, 2 of them were past the 20 day requirement. For ESSER III, and ARP Homeless Children, the reports for quarter ended 6/30/2024 were submitted on 8/8/2024, 19 days after the 7/20 deadline. Effect: This was an oversight by management personnel in the District. 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's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future.