FAC Explorer

Audit 339451

FY End
2024-06-30
Total Expended
$1.69M
Findings
0
Programs
12
Organization: Benton Consolidated High School District #103 (IL)
Year: 2024 Accepted: 2025-01-23
Auditor: Rice Sullivan LLC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $861,297 Yes 0
84.027 Special Education Grants to States $163,872 - 0
84.287 Twenty-First Century Community Learning Centers $132,640 - 0
84.010 Title I Grants to Local Educational Agencies $38,694 - 0
10.553 School Breakfast Program $36,945 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $29,938 - 0
93.778 Medical Assistance Program $28,136 - 0
84.048 Career and Technical Education -- Basic Grants to States $24,036 - 0
84.424 Student Support and Academic Enrichment Program $15,676 - 0
32.009 Emergency Connectivity Fund Program $5,040 - 0
10.555 National School Lunch Program $3,151 - 0
10.649 Pandemic Ebt Administrative Costs $653 - 0

Contacts

Name Title Type
GMFJAHDS7MG3 Benjamin Johnson Auditee
6184396415 Sarah Kary Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: Regulatory (Cash) Basis De Minimis Rate Used: N Rate Explanation: The auditee elected to not use the 10% de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Benton Cons HSD 103 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.
Title: Note 2: Indirect Facilities & Administration Costs Accounting Policies: Regulatory (Cash) Basis De Minimis Rate Used: N Rate Explanation: The auditee elected to not use the 10% de minimis cost rate. Auditee did not elect to use the 10% de minimis cost rate.
Title: Note 3: Subrecipients Accounting Policies: Regulatory (Cash) Basis De Minimis Rate Used: N Rate Explanation: The auditee elected to not use the 10% de minimis cost rate. Of the federal expenditures presented in this schedule, Benton Cons HSD 103 did not provide federal awards to any subrecipients.
Title: Note 4: Non-Cash Assistance Accounting Policies: Regulatory (Cash) Basis De Minimis Rate Used: N Rate Explanation: The auditee elected to not use the 10% de minimis cost rate. The following amounts were expended in the form of non-cash assistance by Benton Cons HSD 103 and should be included in the Schedule of Expenditures of Federal Awards: NON CASH COMMODITIES (AL 10.555) $11,528, OTHER NON CASH ASSISTANCE - DEPT OF DEFENSE FRUITS AND VEGETABLES $3,151 TOTAL NON-CASH $14,679.
Title: Note 5: Other Information Accounting Policies: Regulatory (Cash) Basis De Minimis Rate Used: N Rate Explanation: The auditee elected to not use the 10% de minimis cost rate. There was no insurance coverage paid with federal funds during the fiscal year.