FAC Explorer

Audit 374583

FY End
2025-06-30
Total Expended
$2.43M
Findings
2
Programs
11
Organization: Lincoln Elementary School District 156 (IL)
Year: 2025 Accepted: 2025-12-15
Auditor: JOHN KASPEREK CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164759 2025-001 Material Weakness Yes L
1164760 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.553 SCHOOL BREAKFAST PROGRAM $239,003 Yes 1
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $137,299 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $62,587 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $59,606 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $34,680 Yes 0
84.425 EDUCATION STABILIZATION FUND $24,518 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $22,567 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $12,055 Yes 0
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $10,000 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $5,659 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $2,040 Yes 0

Contacts

Name Title Type
XLGTNB44S8N5 Anita Rice Auditee
7088626625 Stephanie Blanco Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Lincoln Elementary School District No. 156 (the District) under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). 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 modified 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 de minimis indirect cost rate allowed under the Uniform Guidance.
The District expended $22,567 in the form of non-cash assistance included in the Schedule.

Finding Details

Finding 2025-001
8. Criteria or specific requirement: Per Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Part 200) Subpart D, Post Federal Award Requirements Section 200.303, Internal controls, the recipient must establish, document and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Per 7 CFR Section 210.8(a), the school food authority shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. 9. Condition: Two (2) monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. 10. Cause: The District's internal controls over compliance were not functioning effectively to ensure claims for reimbursement were accurately prepared. 11. Effect: The District was not in compliance with the reporting compliance requirement. 12. Questioned Costs: The following questioned costs were computed based on the excess meals claimed for reimbursement times the applicable reimbursement rate: $6 (Project No. 25-4220-00) $91 (Project No. 25-4210-00) 13. Context: From the population of eleven (11) monthly claims for reimbursement, a sample of four (4) claims were selected for testing. We noted two (2) months in which the claims for reimbursement reported meal counts in excess of those supported by records of the District as follows: November 2024: Actual meals served: 14,145; Meals claimed for reimbursement: 14,165 April 2025: Actual meals served: 17,200; Meals claimed for reimbursement: 17,202 A statistically valid sample was not utilized. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over compliance. 15. Management's response: The District agrees with the auditor's finding and recommendation.