FAC Explorer

Audit 38762

FY End
2022-06-30
Total Expended
$1.42M
Findings
4
Programs
4
Organization: Williamson County Special Education District (IL)
Year: 2022 Accepted: 2023-01-29
Auditor: Atlas

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42238 2022-001 Significant Deficiency Yes L
42239 2022-002 Significant Deficiency Yes L
618680 2022-001 Significant Deficiency Yes L
618681 2022-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $700,052 Yes 2
93.778 Medical Assistance Program $503,015 - 0
84.048 Career and Technical Education -- Basic Grants to States $116,107 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $96,200 - 0

Contacts

Name Title Type
E9KGJX317361 Jami Hodge Auditee
6189932138 Andrew Wendt Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1- Basis of Presentation: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Williamson County Special Education District and is presented on the modified accrual 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
1. Audit Finding 2022-001 2. This finding is a repeat from a prior year. Year originally reported: 2018. 3. Criteria or specific requirement - Lack of segregation of duties due to limited staff. 4. Condition - Internal controls are limited due to small staff size. 5. Context - There is currently only one person performing many bookkeeping functions. 6. Effect - Lack of segregation of duties, significant deficiency in internal control over financial reporting not considered to be a material weakness. 7. Cause - Due to limited resources (staff, finances, IT improvements), the District is unable to maintain appropriate internal controls over financial reporting, specifically, segregation of duties 8. Recommendation - Implementation of policies and procedures that include appropriate internal controls over financial reporting, as required by grant agreements. 9. Management's Response - That is not practical due to staff size and finances.
Finding 2022-002
1. Audit Finding 2022-001 2. This finding is a repeat from a prior year. Year originally reported: 2018. 3. Criteria or specific requirement - Lack of staff to prepare and review financial reporting. 4. Condition - Financial reporting controls are limited due to small staff size. 5. Context - There is currently only one person performing many bookkeeping functions. 6. Effect - Significant deficiency in internal control over financial reporting not considered to be a material weakness. 7. Cause - Due to limited resources (staff, finances, IT improvements), the District is unable to maintain appropriate internal controls over financial reporting. 8. Recommendation - Implementation of policies and procedures that include appropriate internal controls over financial reporting, as required by grant agreements. 9. Management's Response - That is not practical due to staff size and finances.
Finding 2022-001
1. Audit Finding 2022-001 2. This finding is a repeat from a prior year. Year originally reported: 2018. 3. Criteria or specific requirement - Lack of segregation of duties due to limited staff. 4. Condition - Internal controls are limited due to small staff size. 5. Context - There is currently only one person performing many bookkeeping functions. 6. Effect - Lack of segregation of duties, significant deficiency in internal control over financial reporting not considered to be a material weakness. 7. Cause - Due to limited resources (staff, finances, IT improvements), the District is unable to maintain appropriate internal controls over financial reporting, specifically, segregation of duties 8. Recommendation - Implementation of policies and procedures that include appropriate internal controls over financial reporting, as required by grant agreements. 9. Management's Response - That is not practical due to staff size and finances.
Finding 2022-002
1. Audit Finding 2022-001 2. This finding is a repeat from a prior year. Year originally reported: 2018. 3. Criteria or specific requirement - Lack of staff to prepare and review financial reporting. 4. Condition - Financial reporting controls are limited due to small staff size. 5. Context - There is currently only one person performing many bookkeeping functions. 6. Effect - Significant deficiency in internal control over financial reporting not considered to be a material weakness. 7. Cause - Due to limited resources (staff, finances, IT improvements), the District is unable to maintain appropriate internal controls over financial reporting. 8. Recommendation - Implementation of policies and procedures that include appropriate internal controls over financial reporting, as required by grant agreements. 9. Management's Response - That is not practical due to staff size and finances.