FAC Explorer

Audit 359076

FY End
2024-06-30
Total Expended
$6.85M
Findings
2
Programs
11
Organization: Calumet Public School District 132 (IL)
Year: 2024 Accepted: 2025-06-17
Auditor: Lauterbach & Amen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
565168 2024-001 Material Weakness Yes P
1141610 2024-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $415,118 Yes 0
84.027 Special Education Grants to States $286,373 - 0
10.553 School Breakfast Program $129,489 - 0
84.425 Education Stabilization Fund $94,977 Yes 0
84.424 Student Support and Academic Enrichment Program $62,332 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $60,807 - 0
93.778 Medical Assistance Program $53,253 - 0
10.582 Fresh Fruit and Vegetable Program $51,695 - 0
84.365 English Language Acquisition State Grants $13,656 - 0
10.555 National School Lunch Program $12,993 - 0
84.173 Special Education Preschool Grants $10,897 - 0

Contacts

Name Title Type
YENBQ5WN5HZ3 Dr. Armand Gasbaro Auditee
7083888920 Don Shaw Auditor
No contacts on file

Notes to SEFA

Title: NOTE 4 – 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 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 $36,377 of Federal non-cash commodities passed through the Illinois State Board of Education.
Title: NOTE 5 – 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 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
Comment: The District’s management has not received a bank reconciliation from the Calumet Township Treasurer for pooled cash and investments. This represents a material weakness in the internal control over financial reporting. Recommendation: We recommend as a means of better control, that bank reconciliation’s be performed each month and any variances be investigated and adjusted immediately. As these are performed by the Township Treasurer, we recommend the District require the monthly bank reconciliations and supporting documents to ensure the correct balances as allocated to District. Management’s Response: The Superintendent, along with staff, will work with the Calumet Township Treasurer to ensure that monthly bank reconciliations and support documents are performed and received prior to or during audit fieldwork.
Finding 2024-001
Comment: The District’s management has not received a bank reconciliation from the Calumet Township Treasurer for pooled cash and investments. This represents a material weakness in the internal control over financial reporting. Recommendation: We recommend as a means of better control, that bank reconciliation’s be performed each month and any variances be investigated and adjusted immediately. As these are performed by the Township Treasurer, we recommend the District require the monthly bank reconciliations and supporting documents to ensure the correct balances as allocated to District. Management’s Response: The Superintendent, along with staff, will work with the Calumet Township Treasurer to ensure that monthly bank reconciliations and support documents are performed and received prior to or during audit fieldwork.