Audit 357767

FY End
2024-06-30
Total Expended
$3.20M
Findings
10
Programs
12
Year: 2024 Accepted: 2025-06-02
Auditor: Wipfli LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
562142 2024-001 - Yes ABFGHI
562143 2024-001 - Yes ABFGHI
562144 2024-001 - Yes ABFGHI
562145 2024-001 - Yes ABFGHI
562146 2024-001 - Yes ABFGHI
1138584 2024-001 - Yes ABFGHI
1138585 2024-001 - Yes ABFGHI
1138586 2024-001 - Yes ABFGHI
1138587 2024-001 - Yes ABFGHI
1138588 2024-001 - Yes ABFGHI

Programs

Contacts

Name Title Type
K6CLEQV2SJR4 Anton Inglese Auditee
6309378800 Scott Duenser 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 Batavia Public School District 101 and is presented on the Modified 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 has elected to not use the 10% de minimis indirect cost rate allowed by the Uniform Guidance. See the notes to the SEFA for chart/table instead

Finding Details

Criteria or specific requirement: 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. Condition: The 2024 data collection form and audit package were not submitted timely. Questioned Costs: To be determined by grantor. Context: Due to extenuating circumstances related to personnel changes, the 2024 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to extenuating circumstances related to personnel changes. Recommendation: We recommend that the District implement policies and procedures related to the Uniform Guidance reporting requirements. Management's response: The District will The District will terminate the auditor and engage a qualified, Illinois-licensed firm.
Criteria or specific requirement: 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. Condition: The 2024 data collection form and audit package were not submitted timely. Questioned Costs: To be determined by grantor. Context: Due to extenuating circumstances related to personnel changes, the 2024 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to extenuating circumstances related to personnel changes. Recommendation: We recommend that the District implement policies and procedures related to the Uniform Guidance reporting requirements. Management's response: The District will The District will terminate the auditor and engage a qualified, Illinois-licensed firm.
Criteria or specific requirement: 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. Condition: The 2024 data collection form and audit package were not submitted timely. Questioned Costs: To be determined by grantor. Context: Due to extenuating circumstances related to personnel changes, the 2024 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to extenuating circumstances related to personnel changes. Recommendation: We recommend that the District implement policies and procedures related to the Uniform Guidance reporting requirements. Management's response: The District will The District will terminate the auditor and engage a qualified, Illinois-licensed firm.
Criteria or specific requirement: 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. Condition: The 2024 data collection form and audit package were not submitted timely. Questioned Costs: To be determined by grantor. Context: Due to extenuating circumstances related to personnel changes, the 2024 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to extenuating circumstances related to personnel changes. Recommendation: We recommend that the District implement policies and procedures related to the Uniform Guidance reporting requirements. Management's response: The District will The District will terminate the auditor and engage a qualified, Illinois-licensed firm.
Criteria or specific requirement: 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. Condition: The 2024 data collection form and audit package were not submitted timely. Questioned Costs: To be determined by grantor. Context: Due to extenuating circumstances related to personnel changes, the 2024 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to extenuating circumstances related to personnel changes. Recommendation: We recommend that the District implement policies and procedures related to the Uniform Guidance reporting requirements. Management's response: The District will The District will terminate the auditor and engage a qualified, Illinois-licensed firm.
Criteria or specific requirement: 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. Condition: The 2024 data collection form and audit package were not submitted timely. Questioned Costs: To be determined by grantor. Context: Due to extenuating circumstances related to personnel changes, the 2024 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to extenuating circumstances related to personnel changes. Recommendation: We recommend that the District implement policies and procedures related to the Uniform Guidance reporting requirements. Management's response: The District will The District will terminate the auditor and engage a qualified, Illinois-licensed firm.
Criteria or specific requirement: 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. Condition: The 2024 data collection form and audit package were not submitted timely. Questioned Costs: To be determined by grantor. Context: Due to extenuating circumstances related to personnel changes, the 2024 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to extenuating circumstances related to personnel changes. Recommendation: We recommend that the District implement policies and procedures related to the Uniform Guidance reporting requirements. Management's response: The District will The District will terminate the auditor and engage a qualified, Illinois-licensed firm.
Criteria or specific requirement: 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. Condition: The 2024 data collection form and audit package were not submitted timely. Questioned Costs: To be determined by grantor. Context: Due to extenuating circumstances related to personnel changes, the 2024 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to extenuating circumstances related to personnel changes. Recommendation: We recommend that the District implement policies and procedures related to the Uniform Guidance reporting requirements. Management's response: The District will The District will terminate the auditor and engage a qualified, Illinois-licensed firm.
Criteria or specific requirement: 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. Condition: The 2024 data collection form and audit package were not submitted timely. Questioned Costs: To be determined by grantor. Context: Due to extenuating circumstances related to personnel changes, the 2024 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to extenuating circumstances related to personnel changes. Recommendation: We recommend that the District implement policies and procedures related to the Uniform Guidance reporting requirements. Management's response: The District will The District will terminate the auditor and engage a qualified, Illinois-licensed firm.
Criteria or specific requirement: 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. Condition: The 2024 data collection form and audit package were not submitted timely. Questioned Costs: To be determined by grantor. Context: Due to extenuating circumstances related to personnel changes, the 2024 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to extenuating circumstances related to personnel changes. Recommendation: We recommend that the District implement policies and procedures related to the Uniform Guidance reporting requirements. Management's response: The District will The District will terminate the auditor and engage a qualified, Illinois-licensed firm.