FAC Explorer

Audit 349125

FY End
2024-06-30
Total Expended
$55.40M
Findings
2
Programs
14
Organization: School District U-46 (IL)
Year: 2024 Accepted: 2025-03-27
Auditor: Lauterbach & Amen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
538101 2024-003 Significant Deficiency Yes L
1114543 2024-003 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $2.83M - 0
93.778 Medical Assistance Program $1.80M Yes 0
84.365 English Language Acquisition State Grants $1.69M Yes 0
84.367 Improving Teacher Quality State Grants $1.10M - 0
10.558 Child and Adult Care Food Program $906,946 - 0
84.027 Special Education_grants to States $797,212 - 0
10.555 National School Lunch Program $719,679 - 0
84.010 Title I Grants to Local Educational Agencies $393,046 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $306,737 - 0
84.424 Student Support and Academic Enrichment Program $278,311 - 0
10.559 Summer Food Service Program for Children $170,694 - 0
84.425 Education Stabilization Fund $163,732 Yes 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $109,580 - 0
84.173 Special Education_preschool Grants $96,018 - 0

Contacts

Name Title Type
Z571LG286Z27 Dr. Frank Williams Auditee
8478885000 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 accrual 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 $1,380,980 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 accrual 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 2024-003
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 due on March 31, 2024. Cause: The late filing is due to timing of generating grant detail by prior staff. 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 Assistant Superintendent for Business, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements.
Finding 2024-003
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 due on March 31, 2024. Cause: The late filing is due to timing of generating grant detail by prior staff. 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 Assistant Superintendent for Business, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements.