FAC Explorer

Audit 384704

FY End
2025-06-30
Total Expended
$1.12M
Findings
7
Programs
10
Organization: Cumberland Community Unit School District 77 (IL)
Year: 2025 Accepted: 2026-01-30
Auditor: KEMPER CPA GROUP LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1171685 2025-005 Material Weakness Yes B
1171686 2025-005 Material Weakness Yes B
1171687 2025-005 Material Weakness Yes B
1171688 2025-005 Material Weakness Yes B
1171689 2025-005 Material Weakness Yes B
1171690 2025-005 Material Weakness Yes B
1171691 2025-005 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $265,337 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $36,166 Yes 1
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $33,688 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $20,015 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $17,604 Yes 1
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $16,498 Yes 1
93.778 MEDICAL ASSISTANCE PROGRAM $9,819 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $6,146 Yes 0
84.425 EDUCATION STABILIZATION FUND $5,099 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $1 Yes 0

Contacts

Name Title Type
TQ9NNE11VYL8 Erin St. John Auditee
2179233132 Nicholas Helton Auditor
No contacts on file

Notes to SEFA

Of the federal expenditures presented in the schedule, Cumberland CUSD #77 provided federal awards to subrecipients as follows: N/A
The following amounts were expended in the form of non-cash assistance by Cumberland CUSD #77 and should be included in the Schedule of Expenditures of Federal Awards: Noncash Commodoties: $36,166 Other Non-Cash Assistance - Dept. of Defense Fruits & Vegetables: $16,498. Total Non-Cash: $52,664.
Insurance coverage in effect paid with Federal funds during the fiscal year: Property: No. Auto: No. General Liability: No. Workers Compensation: No. Loans/Loan Guarantees Outstanding at June 30: No. District had Federal grants requiring matching expenditures: No.

Finding Details

Finding 2025-005
Criteria: The requirements for allowable costs and cost principles contained in 2 CFRT part 200, subpart E of the Uniform Guidance include a system of controls that conform with policies and procedures that apply uniformly to both federally financed and other activities of the entity. Condition: The District's current system of controls does not allow for proper segregation of duties over cash disbursements as they relate to federal and non-federal programs. Question costs: None. Context: One individual has the ability to record transactions in the accounting system, access checks, and authorize payments. Effect: The District does not have adequate segregation of duties in place over cash disbursements as they relate to federal and non-federal programs. Cause: The District currently does not have adequate staffing to properly implement a process that provides the required segregation of duties over cash disbursements. Management's response: Management is actively seeking another employee for the accounting department to remedy this issue.