FAC Explorer

Audit 386895

FY End
2025-06-30
Total Expended
$1.50M
Findings
3
Programs
8
Organization: Art in Motion (IL)
Year: 2025 Accepted: 2026-02-12
Auditor: APRIO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1173318 2025-001 Material Weakness Yes I
1173319 2025-001 Material Weakness Yes I
1173320 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.282 CHARTER SCHOOLS $381,220 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $187,679 Yes 0
84.425 EDUCATION STABILIZATION FUND $36,319 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $35,006 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $14,714 Yes 1
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $8,145 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $4,073 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $190 Yes 0

Contacts

Name Title Type
KLUGJK463SN3 Elizabeth Winke Auditee
3123324998 Chad Porter Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Art In Motion 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 (CFR) 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 Art In Motion, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Art In Motion.
Expenditures reported on the Schedule are reported on the accrual 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.
Art In Motion has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Finding Reference Number: 2025-001 Procurement Title and CFDA Number of Federal Program: Child Nutrition Cluster - School Breakfast Program [10.553] and National School Lunch Program [10.555] Federal Agency: U.S. Department of Agriculture (USDA) Pass-through Entity: Illinois State Board of Education. Criteria: Under 2 CFR 200.318(a), non-Federal entities must maintain and use documented procurement procedures that are consistent with applicable laws and regulations. Additionally, 2 CFR 200.319(a) requires that all procurement transactions be conducted to provide full and open competition. Statement of Condition: During our audit, we noted that the organization did not follow its documented procurement policies for a vendor. Specifically, procurements were made without proper competitive bidding or justification for sole-source selection, and documentation supporting contractor selection and price reasonableness was missing. Cause: Although the Organization has a formal procurement policy outlining requirements for competitive quotes and single-source justifications in accordance with 2 CFR §200.320, these procedures were not followed for the transactions tested. Effect or Potential Effect: Failure to obtain competitive quotes or document single-source justifications increases the risk of noncompliance with federal procurement requirements and may result in unallowable costs being charged to the federal program. Questioned costs - None identified. Reportable Views of Responsible Officials: See Corrective Action Plan Context: One out of two (100% of population) procurements tested (50%) were noncompliant. This issue appears to be systemic, not isolated. Identification of Repeat Findings - This is not a repeat finding. Recommendation: We recommend the Organization ensure that its procurement policy is fully implemented. Staff should be trained and held accountable for obtaining competitive price or rate quotations for all purchases exceeding the micro-purchase threshold, or for documenting appropriate single-source justifications when applicable.