FAC Explorer

Audit 37831

FY End
2022-06-30
Total Expended
$2.70M
Findings
4
Programs
16
Organization: Kinnikinnick Community Consolidated School District #131 (WI)
Year: 2022 Accepted: 2022-10-23
Auditor: Benning Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38674 2022-001 - - P
38675 2022-002 - - L
615116 2022-001 - - P
615117 2022-002 - - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund Esser II $723,422 Yes 2
84.027 Special Education_grants to States $429,227 - 0
10.555 National School Lunch Program $407,802 Yes 0
84.425 Education Stabilization Fund Esser III $388,781 Yes 0
84.010 Title I Grants to Local Educational Agencies $380,956 - 0
10.553 School Breakfast Program $76,519 Yes 0
10.559 Summer Food Service Program for Children $67,572 Yes 0
10.555 Dod Fresh Fruits and Vegetables $64,284 Yes 0
84.367 Improving Teacher Quality State Grants $42,611 - 0
84.425 Education Stabilization Fund Arp Nutrition $35,723 Yes 0
10.555 Commodities Program $32,335 Yes 0
93.778 Medical Assistance Program $26,383 - 0
84.424 Student Support and Academic Enrichment Program $12,854 - 0
84.173 Special Education_preschool Grants $12,414 - 0
84.425 Education Stabilization Fund Arp Homeless $2,642 Yes 0
10.556 Special Milk Program for Children $1,264 Yes 0

Contacts

Name Title Type
LJAWRJLC7VP5 Keli Freedlund Auditee
8156232837 Jenny Blocker 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 Kinnikinnick Community Consolidated School District #131 and is presented on the cash 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 general purpose financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. See Notes to the SEFA for chart/table.

Finding Details

Finding 2022-001
The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2022 financial audit. Several adjustments were needed in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Finding 2022-002
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/2021 expenditure report for the Early Childhood Block Grant was not submitted within the required timeframe.
Finding 2022-001
The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2022 financial audit. Several adjustments were needed in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Finding 2022-002
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 9/30/2021 expenditure report for the Early Childhood Block Grant was not submitted within the required timeframe.