FAC Explorer

Audit 381236

FY End
2025-06-30
Total Expended
$1.91M
Findings
1
Programs
16
Organization: Vienna High School District No. 13-3 (IL)
Year: 2025 Accepted: 2026-01-13
Auditor: BEUSSINK HEY ROE & STRODER LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1168872 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.215 FUND FOR THE IMPROVEMENT OF EDUCATION $513,313 Yes 0
17.280 WORKFORCE INVESTMENT ACT (WIA) DISLOCATED WORKER NATIONAL RESERVE DEMONSTRATION GRANTS $447,865 Yes 1
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $227,641 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $138,325 Yes 0
84.027 SPECIAL EDUCATION_GRANTS TO STATES $125,144 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $98,533 Yes 0
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $83,139 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $50,000 Yes 0
84.425 EDUCATION STABILIZATION FUND $40,825 Yes 0
84.358 RURAL EDUCATION $29,819 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $18,528 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $17,544 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $16,833 Yes 0
84.367 IMPROVING TEACHER QUALITY STATE GRANTS $13,448 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $10,024 Yes 0
10.185 Local Food for School Cooperative Agreements $6,275 Yes 0

Contacts

Name Title Type
DFWLC6S4C677 Cynthia Webb Auditee
6186589727 Jeffrey C. Stroder, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Vienna HS 13-3 and is presented on the modified 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 Basic financial statements.
The audited elected not to use the 10% de minimis cost rate.
Of the federal expenditures presented in the schedule, Vienna HS 13-3 provided no federal awards to subrecipients.
The following amounts were expended in the form of non-cash assistance by Vienna HS 13-3 and should be included in the Schedule of Expenditures of Federal Awards: Non-Cash Commodities (CFDA 10.555) $8,062; Other non-cash assistance - Dept. of Defense Fruits & Vegetables $10,466; Total non-cash $18,528.

Finding Details

Finding 2025-001
Criteria: According to the special conditions of the award, ETA-9130 reports are due no later than 45 calendar days after the end of each specified reporting quarter. The District submitted the September 30, 2024 and March 31, 2025 quarterly reports 3 days and 53 days late, respectively. Questioned Costs: None. Context: Total grant expenditures for the year ended June 30, 2025 were $447,865. Effect: The District was not in compliance with the grant agreement. Cause: The report had errors that would not let the District submit it until they were corrected. The District was unaware that the report had errors and subsequently was not submitted until they were informed of the late submission by the U.S. Department of Labor. Recommendation: We recommend the District ensure the report is free from errors and is submitted with the U.S. Department of Labor within the 45 days following the end of the reporting quarter. Management's Response: The District is now aware of the errors that can occur during submission and will ensure the reports have all errors resolved and are filed timely.