FAC Explorer

Audit 38827

FY End
2022-06-30
Total Expended
$1.56M
Findings
8
Programs
10
Organization: Cumberland Community Unit School District 77 (IL)
Year: 2022 Accepted: 2023-02-02
Auditor: Mose Yockey Brown & Kull LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42105 2022-002 - Yes I
42106 2022-002 - Yes I
42107 2022-002 - Yes I
42108 2022-002 - Yes I
618547 2022-002 - Yes I
618548 2022-002 - Yes I
618549 2022-002 - Yes I
618550 2022-002 - Yes I

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $282,567 - 0
84.425 Education Stabilization Fund $232,942 - 0
84.010 Title I Grants to Local Educational Agencies $174,952 - 0
10.553 School Breakfast Program $102,562 Yes 1
84.367 Improving Teacher Quality State Grants $25,609 - 0
93.778 Medical Assistance Program $16,816 - 0
10.555 National School Lunch Program $12,547 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $12,165 - 0
84.424 Student Support and Academic Enrichment Program $11,677 - 0
84.173 Special Education_preschool Grants $6,339 - 0

Contacts

Name Title Type
TQ9NNE11VYL8 Todd Butler Auditee
2179233132 Cory A Brown Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Cumberland Community Unit School District 77 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Of the federal expenditures presented in the schedule, Cumberland Community Unit School District 77 provided no federal awards to subrecipients.
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Cumberland Community Unit School District 77 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The following amounts were expended in the form of non-cash assistance by Cumberland Community Unit School District 77 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (CFDA 10.555): $45,081 OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES $12,547 Total Non-Cash $57,628
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Cumberland Community Unit School District 77 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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 2022-002
1. Finding Number: 2022-002 2. This Finding is: Repeat from Prior Year. Year originally reported was 2021. 3. Federal Program Name and Year: Child Nutrition Cluster- 2022 & 2021 4. Project No.: 4210, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to follow the federal procurement standards for all purchases made in the Child Nutrition Cluster. 9. Condition The District's vast majority of purchases in the Child Nutrition Cluster were subject to Federal Small Purchase procurement standards and these standards were not followed. The District only solicited bids from two vendors for the food purchased for the Child Nutrition Cluster and only solicited a bid from one vendor for milk purchased for the Child Nutrition Cluster. In addition, the District did not perform any bidding procedures for multiple vendors that were paid amounts exceeding the micro purchase threshold. 10. Questioned Costs None 11. Context This condition was present for the entire year ended June 30, 2022 and affected a material portion of purchases made for the Child Nutrition Cluster during the year ended June 30, 2022. 12. Effect The District was not in compliance with Federal Small Purchase procurement standards in the Child Nutrition Cluster. 13. Cause Until March 2022, the District believed they were in compliance with federal procurement standards because they were located in a rural area and there are a limited number of available vendors. 14. Recommendation The District should solicit bids from a minimum of three vendors for all supplies and food used in the Child Nutrition Cluster regardless of if the vendor is local or a traditional supplier of the supplies or food. 15. Management's response Management implemented the auditor's recommendation in August 2022 for the fiscal year ended June 30, 2023
Finding 2022-002
1. Finding Number: 2022-002 2. This Finding is: Repeat from Prior Year. Year originally reported was 2021. 3. Federal Program Name and Year: Child Nutrition Cluster- 2022 & 2021 4. Project No.: 4210, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to follow the federal procurement standards for all purchases made in the Child Nutrition Cluster. 9. Condition The District's vast majority of purchases in the Child Nutrition Cluster were subject to Federal Small Purchase procurement standards and these standards were not followed. The District only solicited bids from two vendors for the food purchased for the Child Nutrition Cluster and only solicited a bid from one vendor for milk purchased for the Child Nutrition Cluster. In addition, the District did not perform any bidding procedures for multiple vendors that were paid amounts exceeding the micro purchase threshold. 10. Questioned Costs None 11. Context This condition was present for the entire year ended June 30, 2022 and affected a material portion of purchases made for the Child Nutrition Cluster during the year ended June 30, 2022. 12. Effect The District was not in compliance with Federal Small Purchase procurement standards in the Child Nutrition Cluster. 13. Cause Until March 2022, the District believed they were in compliance with federal procurement standards because they were located in a rural area and there are a limited number of available vendors. 14. Recommendation The District should solicit bids from a minimum of three vendors for all supplies and food used in the Child Nutrition Cluster regardless of if the vendor is local or a traditional supplier of the supplies or food. 15. Management's response Management implemented the auditor's recommendation in August 2022 for the fiscal year ended June 30, 2023
Finding 2022-002
1. Finding Number: 2022-002 2. This Finding is: Repeat from Prior Year. Year originally reported was 2021. 3. Federal Program Name and Year: Child Nutrition Cluster- 2022 & 2021 4. Project No.: 4210, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to follow the federal procurement standards for all purchases made in the Child Nutrition Cluster. 9. Condition The District's vast majority of purchases in the Child Nutrition Cluster were subject to Federal Small Purchase procurement standards and these standards were not followed. The District only solicited bids from two vendors for the food purchased for the Child Nutrition Cluster and only solicited a bid from one vendor for milk purchased for the Child Nutrition Cluster. In addition, the District did not perform any bidding procedures for multiple vendors that were paid amounts exceeding the micro purchase threshold. 10. Questioned Costs None 11. Context This condition was present for the entire year ended June 30, 2022 and affected a material portion of purchases made for the Child Nutrition Cluster during the year ended June 30, 2022. 12. Effect The District was not in compliance with Federal Small Purchase procurement standards in the Child Nutrition Cluster. 13. Cause Until March 2022, the District believed they were in compliance with federal procurement standards because they were located in a rural area and there are a limited number of available vendors. 14. Recommendation The District should solicit bids from a minimum of three vendors for all supplies and food used in the Child Nutrition Cluster regardless of if the vendor is local or a traditional supplier of the supplies or food. 15. Management's response Management implemented the auditor's recommendation in August 2022 for the fiscal year ended June 30, 2023
Finding 2022-002
1. Finding Number: 2022-002 2. This Finding is: Repeat from Prior Year. Year originally reported was 2021. 3. Federal Program Name and Year: Child Nutrition Cluster- 2022 & 2021 4. Project No.: 4210, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to follow the federal procurement standards for all purchases made in the Child Nutrition Cluster. 9. Condition The District's vast majority of purchases in the Child Nutrition Cluster were subject to Federal Small Purchase procurement standards and these standards were not followed. The District only solicited bids from two vendors for the food purchased for the Child Nutrition Cluster and only solicited a bid from one vendor for milk purchased for the Child Nutrition Cluster. In addition, the District did not perform any bidding procedures for multiple vendors that were paid amounts exceeding the micro purchase threshold. 10. Questioned Costs None 11. Context This condition was present for the entire year ended June 30, 2022 and affected a material portion of purchases made for the Child Nutrition Cluster during the year ended June 30, 2022. 12. Effect The District was not in compliance with Federal Small Purchase procurement standards in the Child Nutrition Cluster. 13. Cause Until March 2022, the District believed they were in compliance with federal procurement standards because they were located in a rural area and there are a limited number of available vendors. 14. Recommendation The District should solicit bids from a minimum of three vendors for all supplies and food used in the Child Nutrition Cluster regardless of if the vendor is local or a traditional supplier of the supplies or food. 15. Management's response Management implemented the auditor's recommendation in August 2022 for the fiscal year ended June 30, 2023
Finding 2022-002
1. Finding Number: 2022-002 2. This Finding is: Repeat from Prior Year. Year originally reported was 2021. 3. Federal Program Name and Year: Child Nutrition Cluster- 2022 & 2021 4. Project No.: 4210, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to follow the federal procurement standards for all purchases made in the Child Nutrition Cluster. 9. Condition The District's vast majority of purchases in the Child Nutrition Cluster were subject to Federal Small Purchase procurement standards and these standards were not followed. The District only solicited bids from two vendors for the food purchased for the Child Nutrition Cluster and only solicited a bid from one vendor for milk purchased for the Child Nutrition Cluster. In addition, the District did not perform any bidding procedures for multiple vendors that were paid amounts exceeding the micro purchase threshold. 10. Questioned Costs None 11. Context This condition was present for the entire year ended June 30, 2022 and affected a material portion of purchases made for the Child Nutrition Cluster during the year ended June 30, 2022. 12. Effect The District was not in compliance with Federal Small Purchase procurement standards in the Child Nutrition Cluster. 13. Cause Until March 2022, the District believed they were in compliance with federal procurement standards because they were located in a rural area and there are a limited number of available vendors. 14. Recommendation The District should solicit bids from a minimum of three vendors for all supplies and food used in the Child Nutrition Cluster regardless of if the vendor is local or a traditional supplier of the supplies or food. 15. Management's response Management implemented the auditor's recommendation in August 2022 for the fiscal year ended June 30, 2023
Finding 2022-002
1. Finding Number: 2022-002 2. This Finding is: Repeat from Prior Year. Year originally reported was 2021. 3. Federal Program Name and Year: Child Nutrition Cluster- 2022 & 2021 4. Project No.: 4210, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to follow the federal procurement standards for all purchases made in the Child Nutrition Cluster. 9. Condition The District's vast majority of purchases in the Child Nutrition Cluster were subject to Federal Small Purchase procurement standards and these standards were not followed. The District only solicited bids from two vendors for the food purchased for the Child Nutrition Cluster and only solicited a bid from one vendor for milk purchased for the Child Nutrition Cluster. In addition, the District did not perform any bidding procedures for multiple vendors that were paid amounts exceeding the micro purchase threshold. 10. Questioned Costs None 11. Context This condition was present for the entire year ended June 30, 2022 and affected a material portion of purchases made for the Child Nutrition Cluster during the year ended June 30, 2022. 12. Effect The District was not in compliance with Federal Small Purchase procurement standards in the Child Nutrition Cluster. 13. Cause Until March 2022, the District believed they were in compliance with federal procurement standards because they were located in a rural area and there are a limited number of available vendors. 14. Recommendation The District should solicit bids from a minimum of three vendors for all supplies and food used in the Child Nutrition Cluster regardless of if the vendor is local or a traditional supplier of the supplies or food. 15. Management's response Management implemented the auditor's recommendation in August 2022 for the fiscal year ended June 30, 2023
Finding 2022-002
1. Finding Number: 2022-002 2. This Finding is: Repeat from Prior Year. Year originally reported was 2021. 3. Federal Program Name and Year: Child Nutrition Cluster- 2022 & 2021 4. Project No.: 4210, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to follow the federal procurement standards for all purchases made in the Child Nutrition Cluster. 9. Condition The District's vast majority of purchases in the Child Nutrition Cluster were subject to Federal Small Purchase procurement standards and these standards were not followed. The District only solicited bids from two vendors for the food purchased for the Child Nutrition Cluster and only solicited a bid from one vendor for milk purchased for the Child Nutrition Cluster. In addition, the District did not perform any bidding procedures for multiple vendors that were paid amounts exceeding the micro purchase threshold. 10. Questioned Costs None 11. Context This condition was present for the entire year ended June 30, 2022 and affected a material portion of purchases made for the Child Nutrition Cluster during the year ended June 30, 2022. 12. Effect The District was not in compliance with Federal Small Purchase procurement standards in the Child Nutrition Cluster. 13. Cause Until March 2022, the District believed they were in compliance with federal procurement standards because they were located in a rural area and there are a limited number of available vendors. 14. Recommendation The District should solicit bids from a minimum of three vendors for all supplies and food used in the Child Nutrition Cluster regardless of if the vendor is local or a traditional supplier of the supplies or food. 15. Management's response Management implemented the auditor's recommendation in August 2022 for the fiscal year ended June 30, 2023
Finding 2022-002
1. Finding Number: 2022-002 2. This Finding is: Repeat from Prior Year. Year originally reported was 2021. 3. Federal Program Name and Year: Child Nutrition Cluster- 2022 & 2021 4. Project No.: 4210, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553 & 10.555 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The District is required to follow the federal procurement standards for all purchases made in the Child Nutrition Cluster. 9. Condition The District's vast majority of purchases in the Child Nutrition Cluster were subject to Federal Small Purchase procurement standards and these standards were not followed. The District only solicited bids from two vendors for the food purchased for the Child Nutrition Cluster and only solicited a bid from one vendor for milk purchased for the Child Nutrition Cluster. In addition, the District did not perform any bidding procedures for multiple vendors that were paid amounts exceeding the micro purchase threshold. 10. Questioned Costs None 11. Context This condition was present for the entire year ended June 30, 2022 and affected a material portion of purchases made for the Child Nutrition Cluster during the year ended June 30, 2022. 12. Effect The District was not in compliance with Federal Small Purchase procurement standards in the Child Nutrition Cluster. 13. Cause Until March 2022, the District believed they were in compliance with federal procurement standards because they were located in a rural area and there are a limited number of available vendors. 14. Recommendation The District should solicit bids from a minimum of three vendors for all supplies and food used in the Child Nutrition Cluster regardless of if the vendor is local or a traditional supplier of the supplies or food. 15. Management's response Management implemented the auditor's recommendation in August 2022 for the fiscal year ended June 30, 2023