FAC Explorer

Audit 381081

FY End
2025-06-30
Total Expended
$13.04M
Findings
1
Programs
15
Organization: Alton Community Unit School District #11 (IL)
Year: 2025 Accepted: 2026-01-13
Auditor: SCHEFFEL BOYLE

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1168839 2025-004 Material Weakness Yes F

Programs

ALN Program Spent Major Findings
10.553 SCHOOL BREAKFAST PROGRAM $764,243 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $508,453 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $362,058 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $226,689 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $206,410 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $160,876 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $141,441 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $129,190 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $74,418 Yes 0
84.425 EDUCATION STABILIZATION FUND $43,042 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $34,266 Yes 0
84.041 IMPACT AID $14,861 Yes 0
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $8,888 Yes 0
84.013 TITLE I STATE AGENCY PROGRAM FOR NEGLECTED AND DELINQUENT CHILDREN AND YOUTH $7,120 Yes 0
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $3,036 Yes 0

Contacts

Name Title Type
CACCK5AKRN81 Kim Nixon Auditee
6184742600 Robyn Klingler Auditor
No contacts on file

Notes to SEFA

There was no insurance coverage in effect paid with Federal funds during the year. There were no loans/loan guarantees outstanding at June 30. The District has no Federal grants requiring matching expenditures during the fiscal year ended June 30.
No federal awards were provided to subrecipients for the year ended June 30, 2025.
The following amounts were expended in the form of non-cash assistance by Alton Community Unit School District No. 11 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (AL 10.555): $123,958. OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUIT & VEGETABLES = $82,452. Total = $206,410.

Finding Details

Finding 2025-004
Equipment. The required capital outlay log amounts had several capital outlay line items that did not match the cost recorded in the general ledger. No questioned costs. The capital outlay log contains 18 lines of capital outlay purchases from the ESF funds. There were four line items where the amount did not agree to the cost recorded in the general ledger. The capital outlay log does not represent an accurate representation of the capital outlay costs of the ESF grant. The grant secretary entered the per unit cost on the log instead of the total cost of the purchase. It is recommended, at year end, that the District should compare the capital outlay log to the general ledger to ensure the costs match. The Director of Finance or designee will review all capital outlay logs and reconcile them to the general ledger before year-end. In addition, training will be provided to grant coordinators to ensure they are completing the log correctly.