FAC Explorer

Audit 340043

FY End
2024-06-30
Total Expended
$760,527
Findings
2
Programs
11
Organization: Forrestville Valley Community Unit District #221 (IL)
Year: 2024 Accepted: 2025-01-28
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520327 2024-002 Significant Deficiency - N
1096769 2024-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $195,280 Yes 0
84.425 Education Stabilization Fund $125,084 - 0
84.010 Title I Grants to Local Educational Agencies $104,655 - 0
32.009 Emergency Connectivity Fund Program $38,882 - 0
10.553 School Breakfast Program $33,747 Yes 0
10.555 National School Lunch Program $24,746 Yes 0
84.367 Improving Teacher Quality State Grants $24,063 - 0
93.778 Medical Assistance Program $10,495 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.173 Special Education_preschool Grants $9,980 Yes 0
10.649 Pandemic Ebt Administrative Costs $653 - 0

Contacts

Name Title Type
SNDSZB7DKAB6 Sheri Smith Auditee
8159382036 Matthew Schueler 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 Forrestville Valley Unit School District #221 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: Auditee elected not to use the de minimis cost rate. Of the federal expenditures presented in the schedule, Forrestville Valley Unit School District #221 provided federal awards to NO subrecipients.
Title: NON-CASH ASSISTANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Forrestville Valley Unit School District #221 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: Auditee elected not to use the de minimis cost rate. The following amounts were expended in the form of non-cash assistance by Forrestville Valley Unit School District #221 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (AL 10.555)**:$22,260 OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES: $2,486 TOTAL=$24,746
Title: OTHER INFORMATION Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Forrestville Valley Unit School District #221 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: Auditee elected not to use the de minimis cost rate. Insurance coverage in effect paid with Federal funds during the fiscal year: Property-NO Auto-NO General Liability-NO Workers Compensation-NO

Finding Details

Finding 2024-002
The Paid Lunch Equity (PLE) is a requirement under Section 205 of the Healthy Hunger-Free Kids Act of 2010 for all schools with pricing programs that participate in National School Lunch Program. A PLE calculator is available for Districts to utilize to increase paid meals to be more equal with funds brought in from free and reduced-price meal reimbursements. School Food Authority (SFA) with a negative balance are required to complete the PLE tool increase lunch prices as indicated on the tool. Any SFA with a positive or zero balance in its nonprofit school food service account as of June 30, 2022, is exempt from PLE pricing requirements found at 7 CFR 210.14(e) for SY 23-24. To be considered for the exemption for SY 23-24, SFAs need to submit an exemption form.
Finding 2024-002
The Paid Lunch Equity (PLE) is a requirement under Section 205 of the Healthy Hunger-Free Kids Act of 2010 for all schools with pricing programs that participate in National School Lunch Program. A PLE calculator is available for Districts to utilize to increase paid meals to be more equal with funds brought in from free and reduced-price meal reimbursements. School Food Authority (SFA) with a negative balance are required to complete the PLE tool increase lunch prices as indicated on the tool. Any SFA with a positive or zero balance in its nonprofit school food service account as of June 30, 2022, is exempt from PLE pricing requirements found at 7 CFR 210.14(e) for SY 23-24. To be considered for the exemption for SY 23-24, SFAs need to submit an exemption form.