FAC Explorer

Audit 340206

FY End
2024-06-30
Total Expended
$4.05M
Findings
0
Programs
12
Organization: Frankfort Community Unit School District #168 (IL)
Year: 2024 Accepted: 2025-01-28
Auditor: Rice Sullivan LLC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $233,615 - 0
93.778 Medical Assistance Program $87,502 - 0
32.009 Emergency Connectivity Fund Program $51,700 - 0
84.048 Career and Technical Education -- Basic Grants to States $47,165 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $46,677 - 0
10.555 National School Lunch Program $38,632 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $25,894 - 0
84.173 Special Education Preschool Grants $11,565 - 0
84.010 Title I Grants to Local Educational Agencies $9,951 Yes 0
10.649 Pandemic Ebt Administrative Costs $3,256 - 0
84.425 Education Stabilization Fund $1,169 Yes 0
84.027 Special Education Grants to States $655 - 0

Contacts

Name Title Type
G8T5MQCHYYP3 Robert Matthew (matt) Donkin Auditee
6189372421 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 Frankfort CUSD 168 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, Frankfort CUSD 168 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 Frankfort CUSD 168 and should be included in the Schedule of Expenditures of Federal Awards: NON CASH COMMODITIES (AL 10.555) $13,274, OTHER NON CASH ASSISTANCE - DEPT OF DEFENSE FRUITS AND VEGETABLES $38,632 TOTAL NON-CASH $51,906.
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.