FAC Explorer

Audit 344537

FY End
2024-06-30
Total Expended
$1.37M
Findings
2
Programs
9
Organization: Knoxville Community Unit #202 (IL)
Year: 2024 Accepted: 2025-03-03
Auditor: Lauterbach & Amen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
525314 2024-001 Significant Deficiency - L
1101756 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $307,273 Yes 1
84.010 Title I Grants to Local Educational Agencies $234,645 Yes 0
84.027 Special Education Grants to States $225,171 Yes 0
10.553 School Breakfast Program $79,159 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $64,793 - 0
10.555 National School Lunch Program $19,999 - 0
84.424 Student Support and Academic Enrichment Program $16,509 - 0
93.778 Medical Assistance Program $10,915 - 0
84.173 Special Education Preschool Grants $8,312 Yes 0

Contacts

Name Title Type
8619KHS34567 Andrea Guerrero Auditee
3092892328 Don Shaw Auditor
No contacts on file

Notes to SEFA

Title: NONCASH TRANSACTIONS Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the District under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Pass-through entity identifying numbers are presented on the Schedule where available. De Minimis Rate Used: Y Rate Explanation: The District has selected to use a rate other than the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. The District received $46,730 of Federal non-cash commodities passed through the Illinois State Board of Education.
Title: SUBRECIPIENT RELATIONSHIPS Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the District under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Pass-through entity identifying numbers are presented on the Schedule where available. De Minimis Rate Used: Y Rate Explanation: The District has selected to use a rate other than the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. The District did not remit any funds to subrecipients.

Finding Details

Finding 2024-001
Data Collection Form Submission - Condition: The 2023 data collection form and audit package were not submitted timely. Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2023, this requirement is due on March 31, 2024. Cause: The late filing is due to confusion with prior auditors on responsibility submitting the final reports. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements. Corrective Action Plan: The Superintendent, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements.
Finding 2024-001
Data Collection Form Submission - Condition: The 2023 data collection form and audit package were not submitted timely. Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2023, this requirement is due on March 31, 2024. Cause: The late filing is due to confusion with prior auditors on responsibility submitting the final reports. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements. Corrective Action Plan: The Superintendent, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements.