FAC Explorer

Audit 340710

FY End
2024-06-30
Total Expended
$2.27M
Findings
26
Programs
14
Organization: Vandalia Cusd 203 (IL)
Year: 2024 Accepted: 2025-01-31
Auditor: Kemper CPA Group LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520867 2024-003 Material Weakness - AB
520868 2024-003 Material Weakness - AB
520869 2024-003 Material Weakness - AB
520870 2024-003 Material Weakness - AB
520871 2024-003 Material Weakness - AB
520872 2024-003 Material Weakness - AB
520873 2024-003 Material Weakness - AB
520874 2024-003 Material Weakness - AB
520875 2024-003 Material Weakness - AB
520876 2024-003 Material Weakness - AB
520877 2024-002 Material Weakness - AB
520878 2024-002 Material Weakness - AB
520879 2024-002 Material Weakness - AB
1097309 2024-003 Material Weakness - AB
1097310 2024-003 Material Weakness - AB
1097311 2024-003 Material Weakness - AB
1097312 2024-003 Material Weakness - AB
1097313 2024-003 Material Weakness - AB
1097314 2024-003 Material Weakness - AB
1097315 2024-003 Material Weakness - AB
1097316 2024-003 Material Weakness - AB
1097317 2024-003 Material Weakness - AB
1097318 2024-003 Material Weakness - AB
1097319 2024-002 Material Weakness - AB
1097320 2024-002 Material Weakness - AB
1097321 2024-002 Material Weakness - AB

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $420,915 Yes 1
84.010 Title I Grants to Local Educational Agencies $388,937 - 0
10.555 National School Lunch Program $341,592 Yes 1
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $304,685 - 0
10.553 School Breakfast Program $86,293 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $64,776 - 0
93.778 Medical Assistance Program $40,450 - 0
10.555 Commodities (non-Cash) $33,101 Yes 1
10.582 Fresh Fruit and Vegetable Program $29,056 Yes 1
84.425 Education Stabilization Fund $19,906 - 0
84.173 Special Education Preschool Grants $18,215 Yes 1
84.424 Student Support and Academic Enrichment Program $17,923 - 0
10.649 Pandemic Ebt Administrative Costs $3,256 - 0
10.556 Special Milk Program for Children $2,160 Yes 1

Contacts

Name Title Type
HKV1TFFRM1S8 Dr. Jennifer Garrison Auditee
6182834525 Kimberly Walker Auditor
No contacts on file

Notes to SEFA

Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Vandalia Community Unit School District #203 and is presented on the modified cash basis of accounting that demonstrates compliance with regulatory provisions prescribed by the Illinois State Board of Education, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. 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: The auditee did not elect to use the 10% de minimus cost rate. The following amounts were expended in the form of non-cash assistance by Vandalia Community Unit School District #203 and should be included in the Schedule of Expenditures of Federal Awards: $62,157 - Non-cash Commodities (10.555 - $33,101) and Other Non-cash assistance - Department of Defense Fruits & Vegetables $29,056

Finding Details

Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-002
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Special Education Cluster (IDEA) 4. Project No.: 24-4600-00, 24-4620-00 5. AL No.: 84.027A, 84.173A 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Special Education Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the thirty eight items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-002
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Special Education Cluster (IDEA) 4. Project No.: 24-4600-00, 24-4620-00 5. AL No.: 84.027A, 84.173A 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Special Education Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the thirty eight items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-002
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Special Education Cluster (IDEA) 4. Project No.: 24-4600-00, 24-4620-00 5. AL No.: 84.027A, 84.173A 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Special Education Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the thirty eight items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-003
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 003 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: "23-4210-00, 24-4210-00, 23-4215-00, 24-4215-00, 23-4220-00, 24-4220-00 " 5. AL No.: 10.555, 10.553, 10.556 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Child Nutrition Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the forty items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-002
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Special Education Cluster (IDEA) 4. Project No.: 24-4600-00, 24-4620-00 5. AL No.: 84.027A, 84.173A 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Special Education Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the thirty eight items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-002
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Special Education Cluster (IDEA) 4. Project No.: 24-4600-00, 24-4620-00 5. AL No.: 84.027A, 84.173A 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Special Education Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the thirty eight items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.
Finding 2024-002
VANDALIA CUSD #203 03-026-2030-26 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2024 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2024 - 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Special Education Cluster (IDEA) 4. Project No.: 24-4600-00, 24-4620-00 5. AL No.: 84.027A, 84.173A 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. 9. Condition15 Three payroll disbursements made under the Special Education Cluster did not agree to the approved salary schedule. 10. Questioned Costs16 None. 11. Context17 Exceptions were noted in three out of the thirty eight items tested. 12. Effect Unallowable/unapproved expenditures could be charged to the grant. 13. Cause Lack of oversight over the program. 14. Recommendation The District should take steps to ensure its internal control procedures are being followed at all times. 15. Management's response18 Management agrees with the finding.