FAC Explorer

Audit 350550

FY End
2024-06-30
Total Expended
$5.87M
Findings
12
Programs
18
Organization: Harvard Community Unit School District No. 50 (IL)
Year: 2024 Accepted: 2025-03-31
Auditor: Sikich CPA LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
540924 2024-002 - Yes C
540925 2024-002 - Yes C
540926 2024-002 - Yes C
540927 2024-002 - Yes C
540928 2024-002 - Yes C
540929 2024-002 - Yes C
1117366 2024-002 - Yes C
1117367 2024-002 - Yes C
1117368 2024-002 - Yes C
1117369 2024-002 - Yes C
1117370 2024-002 - Yes C
1117371 2024-002 - Yes C

Programs

ALN Program Spent Major Findings
84.425 Covid-19 Elementary and Secondary School Emergency Relief Fund $2.16M - 0
10.555 National School Lunch Program $859,070 Yes 1
84.010 Title I - Low Income $331,760 - 0
10.553 School Breakfast Program $327,134 Yes 1
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $139,250 - 0
93.778 Medicaid - Administrative Outreach Program $131,933 - 0
84.367 Title II - Teacher Quality $87,972 - 0
84.484 Title Iva- Student Support and Academic Enrichment $83,242 - 0
10.555 Commodity Food Program (non-Cash Commodity) $52,769 Yes 1
84.027 Special Education - Grants to States $41,043 Yes 0
84.048 V.e. Perkins - Title Iic $25,000 - 0
10.555 Dod - Fresh Fruits and Vegetables $19,309 Yes 1
84.424 Title Iva- Student Support and Academic Enrichment $13,105 - 0
84.365 Title III - Immigrant Education Program $8,282 - 0
84.173 Special Education - Preschool Grants $5,226 Yes 0
84.365 Title III - Lang Inst Prog- Limited Eng Liplep $3,323 - 0
10.649 National School Lunch Program $3,256 - 0
84.010 Title I - School Improvement and Accountability $904 - 0

Contacts

Name Title Type
F34WA3JRBLP4 Melissa Geyman Sell Auditee
8159434022 Lindsey Fish Auditor
No contacts on file

Notes to SEFA

Title: Note 3 - Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Harvard Community Unit School District #50 and is presented on the accrual basis of accounting. 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 minimums indirect cost rate. Of the federal expenditures presented in the schedule, Harvard Community Unit District #50 provided $0 federal awards to subrecipients.
Title: Note 4 - Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Harvard Community Unit School District #50 and is presented on the accrual basis of accounting. 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 minimums indirect cost rate. Harvard Community Unit District #50 expended $72,078 in the form of non-cash assistance and should be included in the Schedule of Expenditures of Federal Awards.
Title: Note 5 - Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Harvard Community Unit School District #50 and is presented on the accrual basis of accounting. 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 minimums indirect cost rate. No Insurance coverage in effect was paid with Federal funds during the fiscal year. No Loans/Loan Guarantees Outstanding at June 30 and the District did not have Federal grants requiring matching expenditures.

Finding Details

Finding 2024-002
2024-002 Child Nutrition Cluster 2023 and 2024 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2024, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2024 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2024-002
2024-002 Child Nutrition Cluster 2023 and 2024 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2024, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2024 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2024-002
2024-002 Child Nutrition Cluster 2023 and 2024 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2024, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2024 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2024-002
2024-002 Child Nutrition Cluster 2023 and 2024 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2024, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2024 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2024-002
2024-002 Child Nutrition Cluster 2023 and 2024 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2024, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2024 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2024-002
2024-002 Child Nutrition Cluster 2023 and 2024 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2024, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2024 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2024-002
2024-002 Child Nutrition Cluster 2023 and 2024 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2024, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2024 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2024-002
2024-002 Child Nutrition Cluster 2023 and 2024 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2024, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2024 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2024-002
2024-002 Child Nutrition Cluster 2023 and 2024 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2024, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2024 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2024-002
2024-002 Child Nutrition Cluster 2023 and 2024 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2024, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2024 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2024-002
2024-002 Child Nutrition Cluster 2023 and 2024 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2024, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2024 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan
Finding 2024-002
2024-002 Child Nutrition Cluster 2023 and 2024 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2024, the District maintained fund balance in excess of three months' average expenditures. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. At June 30, 2024 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan