FAC Explorer

Audit 373566

FY End
2025-06-30
Total Expended
$2.29M
Findings
1
Programs
10
Organization: Lake Villa Community Consolidated School District No. 41 (IL)
Year: 2025 Accepted: 2025-12-09
Auditor: ECCEZION

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164260 2025-001 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $743,007 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $399,246 Yes 1
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $182,676 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $120,396 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $67,881 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $63,536 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $58,612 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $18,152 Yes 0
84.013 TITLE I STATE AGENCY PROGRAM FOR NEGLECTED AND DELINQUENT CHILDREN AND YOUTH $12,520 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $3,807 Yes 0

Contacts

Name Title Type
HSDYSNMJBCX7 Anna Kasprzyk Auditee
8473562385 Cheryden Juergensen Auditor
No contacts on file

Notes to SEFA

The Schedule of Expenditures of Federal Awards includes the federal award activity of Lake Villa Community Consolidated School District No. 41 under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may offer from amounts presented in, and used in the preparation of, the basic financial statements.
Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The District has elected not to use the 10% de minimis indirect rate as allowed under the Uniform Guidance.
The District did not provide federal awards to subrecipients during the year ended June 30, 2025.
There were no federal loans or loan guarantees outstanding at year-end.
The District did not receive any donated PPE.

Finding Details

Finding 2025-001
1. FINDING NUMBER: 2025-001 2. THIS FINDING IS: New 3. Federal Program Name and Year: Title 1 - Low Income 4. Project No.: 4300-00, 4331-00 5. AL No.: 84.010 6. Passed Through: Illinois State Board of Education 7. Federal Agency: US Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The District is required to have documentation of personnel expenses (formerly Time and Effort). 9. Condition: It was noted that the District did not complete the documentation of personnel expenses. 10. Questioned Costs: None 11. Context: There was nothing to review for documentation of personnel expenses. 12. Effect: The District is not in compliance with the requirement to have documentation of personnel expenses. 13. Cause: The District did not complete the documentation of personnel expenses. 14. Recommendation: We recommend the District review procedures to make sure that the documentation of personnel expenses is completed. 15. Management's response: Management will implement procedures to ensure that the documentation of personnel expenses is completed.