FAC Explorer

Audit 386141

FY End
2024-06-30
Total Expended
$800,179
Findings
16
Programs
11
Organization: Carthage Elementary School District No. 317 (IL)
Year: 2024 Accepted: 2026-02-09
Auditor: GORENZ AND ASSOCIATES LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1172806 2024-008 Material Weakness Yes AB
1172807 2024-008 Material Weakness Yes AB
1172808 2024-008 Material Weakness Yes AB
1172809 2024-008 Material Weakness Yes AB
1172810 2024-008 Material Weakness Yes AB
1172811 2024-008 Material Weakness Yes AB
1172812 2024-008 Material Weakness Yes AB
1172813 2024-008 Material Weakness Yes AB
1172814 2024-009 Material Weakness Yes AB
1172815 2024-009 Material Weakness Yes AB
1172816 2024-009 Material Weakness Yes AB
1172817 2024-009 Material Weakness Yes AB
1172818 2024-009 Material Weakness Yes AB
1172819 2024-009 Material Weakness Yes AB
1172820 2024-009 Material Weakness Yes AB
1172821 2024-009 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $76,089 Yes 0
32.009 EMERGENCY CONNECTIVITY FUND PROGRAM $39,100 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $22,600 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $21,252 Yes 2
10.555 NATIONAL SCHOOL LUNCH PROGRAM $17,379 Yes 0
84.425 EDUCATION STABILIZATION FUND $10,900 Yes 2
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $10,000 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $8,709 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $2,099 Yes 2
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $1,179 Yes 0
10.649 PANDEMIC EBT ADMINISTRATIVE COSTS $653 Yes 0

Contacts

Name Title Type
XNVPTMDXM178 Dustin Day Auditee
2173573922 Cory S Cowan Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the District under programs of the federal governemnt for the year ended June 30, 2024. 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 position or changes in net position of the District.
Expenditures reported on the schedule of expenditures of federal awards are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The District has elected not to use the 10% (or 15%) de minimis indirect cost rate as permitted by 2 CFR 200.414(f).
Non-cash assistance is reported in the schedule of federal awards at the fair market value of the nonmonetary assistance received and disbursed as follows. The District received nonmonetary assistance under Assistance Listing number 10.555 as noted in the accompanying schedule of ependitures of federal awards.
No federal funds were used to purchase insurance coverage during the fiscal year ended June 30, 2024. There were no loans or loan guarantees outstanding as of June 30, 2024. The District had no federal grants which required matching federal expenditures.

Finding Details

Finding 2024-008
Criteria or Specific Requirement: Per 2 CFR 200.303 - Internal Controls and the OMB Compliance Supplement: the District is required to have internal controls over reporting of monthly reimbursement claims. Condition: The Board of Education designated a limited number of individuals to authorize transactions. However, a signature stamp with the signatures of board designated individuals was available for use by non-designated individuals. Questioned costs: None. Context: The use of the signature stamp could subvert internal controls that were designed for District expenditures. Effect: Expenditures could be made without proper authorization by a board designated individual via the use of a stamped signature. Cause: Signature stamps were implemented for administrative convenience to avoid the manual signing of numerous amounts of purchase orders and checks. Recommendation: Signature stamps should not be used, or if used, should be retained and used only by the board designated individual. Management's Response: The District no longer uses signature stamps.
Finding 2024-009
Criteria or Specific Requirement: Per 2 CFR 200.302(b)(3) a grant recipient must maintain adequate financial records that identify the source and application of funds for federally funded activities. These records must contain information pertaining to federal awards, authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. Condition: Federally funded expenditures were comingled with expenditures paid for with non federally funded sources in the accounting records. Questioned costs: None. Context: Non federally funded expenditures were recorded in the accounts specifically designated for a federal grant. Effect: The District may be unable to accurately determine the federally funded expenditures for a specific period. Cause: The District did not accurately maintain separate accounts for federal grant expenditures in accordance with 2 CFR 200.302(b)(3). Management's Response: The District agrees with the finding and will review their accounting records and implement a corrective action plan.