FAC Explorer

Audit 376094

FY End
2025-06-30
Total Expended
$2.12M
Findings
1
Programs
9
Organization: Skokie School District #68 (IL)
Year: 2025 Accepted: 2025-12-18
Auditor: ECCEZION

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1165410 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $601,931 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $579,758 Yes 1
10.553 SCHOOL BREAKFAST PROGRAM $138,028 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $69,288 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $63,217 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $46,628 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $33,353 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $16,095 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $2,574 Yes 0

Contacts

Name Title Type
UMLXDNCN49V7 Kenya Austin Auditee
8475687632 Cheryden Juergensen Auditor
No contacts on file

Notes to SEFA

The Schedule of Expenditures of Federal Awards includes the federal award activity of Skokie School District No. 68 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 accrual 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 for all grants except Child Nutrition Cluster under the Uniform Guidance. The District has also elected not to use the 15% de minimis indirect rate as allowed for Child Nutrition Cluster 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 was not a recipient of federally donated PPE.

Finding Details

Finding 2025-001
1. FINDING NUMBER:2025 - 001 2. THIS FINDING IS: Repeat from Prior year; Year originally reported: 2022 3. Federal Program Name and Year: Title I - Low Income 4. Project No: 25-4300-00 AL No: 84.010 6. Passed Through: Illinois State board of Education 7. Federal Agency: U.S Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation): Management is responsible for filing grant reports by the applicable due date. 9. Condition: Expenditure reports were submitted to ISBE after the due date. 10. Questioned Costs: N/A 11. Context: Grant reports were submitted late. 12. Effect: Reports were submitted to ISBE after the required due date. 13. Cause: Due to processing delay, grant reports were not submitted to ISBE by the due date. 14. Recommendation: Management should develop a process to ensure all grant reports are filed by the required due dates. 15. Management's response: Management will establish and reinforce procedures to ensure all grant reports are submitted by the required due date.