FAC Explorer

Audit 380636

FY End
2025-06-30
Total Expended
$1.81M
Findings
6
Programs
10
Organization: Sullivan Community Unit School District 300 (IL)
Year: 2025 Accepted: 2026-01-09
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1168660 2025-001 Material Weakness Yes L
1168661 2025-001 Material Weakness Yes L
1168662 2025-001 Material Weakness Yes L
1168663 2025-002 Material Weakness Yes I
1168664 2025-002 Material Weakness Yes I
1168665 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $517,482 Yes 2
84.027 SPECIAL EDUCATION GRANTS TO STATES $468,141 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $331,621 Yes 2
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $231,826 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $158,160 Yes 2
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $39,671 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $23,362 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $17,476 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $11,626 Yes 0
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $9,925 Yes 0

Contacts

Name Title Type
WFTLET2U1JF8 Dr. Ted Walk Auditee
2177288341 Brian Mateas Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Sullivan Community Unit School District No. 300 (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 or changes in financial position of the District.
Nonmonetary assistance is reported in the Schedule at the fair value of the nonmonetary assistance received and disbursed. The District received nonmonetary assistance under assistance listing number 10.555 as noted in the accompanying schedule of expenditures of federal awards.

Finding Details

Finding 2025-001
2025-001: Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: 252IL058N1099-2024, 252IL058N1199-2024, 252IL058N1099-2025, 252IL058N1199-2025 Pass-Through Agency: Illinois State Board of Education Pass-Through Number(s): 25-4210-00, 25-4220-00, 24-4210-00, 24-4220-00, 24-4225-00 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Non-federal entities are required by Uniform Guidance to establish and maintain effective internal control over compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our audit, we identified that the District did not establish adequate internal control over compliance with federal reporting requirements as mandated by Uniform Guidance. Questioned Costs: None Context: We noted that 3 of 3 monthly claim reports tested, prior to being submitted to the grantor, were not reviewed and approved by someone other than the preparer. Cause: The District does not have an internal control policy in place that requires monthly claim reports to be consistently reviewed by someone other than the preparer prior to being submitted to the grantor. Effect: Lack of internal control over compliance could result in noncompliance with federal reporting requirements, potentially leading to penalties or loss of federal funding. Repeat Finding: No Recommendation: The District should ensure that monthly claim reports are reviewed and approved by someone other than the preparer prior to being submitted to the grantor and that reviews and approvals are documented.
Finding 2025-002
2025-002: Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: 252IL058N1099-2024, 252IL058N1199-2024, 252IL058N1099-2025, 252IL058N1199-2025 Pass-Through Agency: Illinois State Board of Education Pass-Through Number(s): 25-4210-00, 25-4220-00, 24-4210-00, 24-4220-00, 24-4225-00 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Non-federal entities are required by Uniform Guidance to establish and maintain effective internal control over compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our audit, we identified that the District did not establish adequate internal control over compliance with federal suspension and debarment requirements as mandated by Uniform Guidance. Questioned Costs: None Context: We noted that suspension and debarment verification procedures were not performed prior to entering into a new covered transaction for 1 of 2 vendors tested. Cause: The District does not have an internal control policy in place that requires suspension and debarment verification procedures to be consistently performed prior to entering into a new covered transaction. Effect: Lack of internal control over compliance could result in noncompliance with federal suspension and debarment requirements, potentially leading to penalties or loss of federal funding. Repeat Finding: No Recommendation: For all covered transactions charged to federal programs, the District should ensure that suspension and debarment verification procedures are performed prior to entering into the covered transaction.