FAC Explorer

Audit 349086

FY End
2024-06-30
Total Expended
$1.93M
Findings
2
Programs
7
Organization: Minooka Community High School District #111 (IL)
Year: 2024 Accepted: 2025-03-27
Auditor: Lauterbach & Amen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
538056 2024-001 Significant Deficiency - L
1114498 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $89,160 Yes 0
10.555 National School Lunch Program $80,665 - 0
84.010 Title I Grants to Local Educational Agencies $78,695 - 0
84.027 Special Education_grants to States $75,832 - 0
84.367 Improving Teacher Quality State Grants $43,445 - 0
93.778 Medical Assistance Program $24,355 - 0
84.424 Student Support and Academic Enrichment Program $3,243 - 0

Contacts

Name Title Type
HFA5PLJA9FB7 John Troy Auditee
8155214294 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: N 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 $162,843 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: N 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
Condition: During our disbursements and payroll testing, we noted that the District does not have adequate procedures in place for reviewing the accuracy and timeliness of ESSER Fund financial information submitted to the Illinois State Board of Education. Criteria: It is the District’s responsibility to accurately report annual financial information to the Illinois State Board of Education by report deadlines. Cause: A uniform set of policies and procedures for reviewing grant supporting schedules and annual reports is lacking, causing annual reports to be submitted after the required deadlines which included expenses in previous years to be reported in the current year. Effect: Grant compliance with federal grants received in the year cannot be assured when there is not sufficient reviewing and approvals of grant schedules and annual reports. Recommendation: We recommend the District develop specific policy and procedures for reviewing and approving ESSER Fund grant schedules and annual reports to submit accurate reports for compliance with applicable requirements by report deadline dates. Corrective Action Plan: The District and Director of Finance will implement controls to properly report expenses to ISBE on a timely basis.
Finding 2024-001
Condition: During our disbursements and payroll testing, we noted that the District does not have adequate procedures in place for reviewing the accuracy and timeliness of ESSER Fund financial information submitted to the Illinois State Board of Education. Criteria: It is the District’s responsibility to accurately report annual financial information to the Illinois State Board of Education by report deadlines. Cause: A uniform set of policies and procedures for reviewing grant supporting schedules and annual reports is lacking, causing annual reports to be submitted after the required deadlines which included expenses in previous years to be reported in the current year. Effect: Grant compliance with federal grants received in the year cannot be assured when there is not sufficient reviewing and approvals of grant schedules and annual reports. Recommendation: We recommend the District develop specific policy and procedures for reviewing and approving ESSER Fund grant schedules and annual reports to submit accurate reports for compliance with applicable requirements by report deadline dates. Corrective Action Plan: The District and Director of Finance will implement controls to properly report expenses to ISBE on a timely basis.