FAC Explorer

Audit 3407

FY End
2023-06-30
Total Expended
$4.47M
Findings
2
Programs
23
Organization: MacOmb Community Unit School District #185 (IL)
Year: 2023 Accepted: 2023-11-16
Auditor: Wermer Rogers Doran & Ruzon LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1983 2023-001 - Yes L
578425 2023-001 - Yes L

Programs

ALN Program Spent Major Findings
84.425 Arp Elementary and Secondary School Emergency Relief Fund - III $1.06M Yes 0
84.425 Elementary and Secondary School Emergency Relief Fund II $794,981 Yes 0
84.027 Idea Flow Through $561,156 - 0
10.555 National School Lunch Program $125,583 Yes 0
84.010 Title I - Low Income $82,955 - 0
10.560 State Administrative Expenses for Child Nutrition $65,872 - 0
84.027 Idea Flow Through - Arp Idea $57,723 - 0
10.553 School Breakfast Program $47,527 Yes 0
93.778 Medicaid Matching $45,409 - 0
10.555 Department of Agriculture- Food Distribution $43,243 Yes 0
84.173 Idea Pre-School Flow Through $28,791 - 0
10.559 Summer Food Service Program for Children $18,552 Yes 0
84.048 Cte - Perkins - Secondary $11,098 - 0
84.010 Title I - School Improvement & Accountability $10,348 - 0
84.425 Governor's Emergency Education Relief (geer) Fund II $8,310 Yes 0
10.558 Child and Adult Care Food Program $5,822 - 0
84.173 Idea Pre-School Flow Through - Arp Idea $5,651 - 0
84.367 Title II - Teacher Quality $5,475 - 0
84.424 Title IV - Student Support and Academic Enrichment Grants $5,005 - 0
10.555 Department of Defense- Fresh Fruits and Vegetables $3,064 Yes 0
84.425 McKinney Vento Homeless (arp Homeless I) $2,120 Yes 0
10.649 Pandemic Ebt Administrative Costs $628 - 0
10.556 Special Milk Program for Children $294 Yes 0

Contacts

Name Title Type
Q5U4LBX59KG4 Elizabeth Beck Auditee
3098334161 Katie Napier Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The federal grant activity of Macomb Community Unit School District No. 185 is presented on the modified accrual basis of accounting. The information is presented in accordance with the requirements of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Macomb Community Unit School District No. 185 and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Some amounts presented in this schedule differed from amounts presented in, or used in the preparation of, the basic financial statements. See the Notes to the SEFA for chart.
Title: Subrecipients, Insurance, and Loans Accounting Policies: The federal grant activity of Macomb Community Unit School District No. 185 is presented on the modified accrual basis of accounting. The information is presented in accordance with the requirements of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Of the federal expenditures presented in the schedule, the District did not provide any federal awards to subrecipients. The District did not have any federal insurance in effect during the year and did not have any federal loans or loan guarantees outstanding at year end.
Title: De Minimis Cost Rate Accounting Policies: The federal grant activity of Macomb Community Unit School District No. 185 is presented on the modified accrual basis of accounting. The information is presented in accordance with the requirements of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District did not elect to use the 10% de minimis cost rate as covered in Uniform Guidance § 200.414 Indirect Facilities and Administration Costs.

Finding Details

Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation). According to the State and Federal Grant Administration Policy, Fiscal Requirements and Procedures handbook published by the Illinois State Board of Education (ISBE), the eligibility verification of 3% of applicants for free and reduced priced meals must be completed by November 15th. Condition. During the audit, it was noted the District did not complete the eligibility verification of 3% of applicants for free and reduced priced meals for the National School Lunch Program by the November 15th due date. Questioned Costs. None. Context. Records and source documents used to verify the eligibility of 3% of applicants were made available during the audit. The District was required to verify 1 application for free/reduced meals. The records showed that eligibility verification was not completed until after the November 15th due date. Effect. The District was not in compliance with the grant regulations over verification. Cause. The District's personnel had not received sufficient training. Recommendation. We recommend the District take steps to ensure that the eligibility verification is completed prior to the November 15th due date. Management's response. The District will implement an internal procedure to ensure that the eligibility verification is completed prior to the November 15th due date.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation). According to the State and Federal Grant Administration Policy, Fiscal Requirements and Procedures handbook published by the Illinois State Board of Education (ISBE), the eligibility verification of 3% of applicants for free and reduced priced meals must be completed by November 15th. Condition. During the audit, it was noted the District did not complete the eligibility verification of 3% of applicants for free and reduced priced meals for the National School Lunch Program by the November 15th due date. Questioned Costs. None. Context. Records and source documents used to verify the eligibility of 3% of applicants were made available during the audit. The District was required to verify 1 application for free/reduced meals. The records showed that eligibility verification was not completed until after the November 15th due date. Effect. The District was not in compliance with the grant regulations over verification. Cause. The District's personnel had not received sufficient training. Recommendation. We recommend the District take steps to ensure that the eligibility verification is completed prior to the November 15th due date. Management's response. The District will implement an internal procedure to ensure that the eligibility verification is completed prior to the November 15th due date.