FAC Explorer

Audit 391360

FY End
2025-06-30
Total Expended
$6.84M
Findings
1
Programs
12
Organization: John Wood Community College Dist No. 539 (IL)
Year: 2025 Accepted: 2026-03-11
Auditor: WIPFLI LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1177953 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.063 FEDERAL PELL GRANT PROGRAM $4.09M Yes 1
84.268 FEDERAL DIRECT STUDENT LOANS $1.16M Yes 0
84.047 TRIO_UPWARD BOUND $364,579 Yes 0
84.044 TRIO_TALENT SEARCH $355,796 Yes 0
84.042 TRIO_STUDENT SUPPORT SERVICES $340,181 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $167,780 Yes 0
94.002 RETIRED AND SENIOR VOLUNTEER PROGRAM $119,822 Yes 0
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $84,652 Yes 0
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $76,764 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $67,252 Yes 0
81.117 ENERGY EFFICIENCY AND RENEWABLE ENERGY INFORMATION DISSEMINATION, OUTREACH, TRAINING AND TECHNICAL ANALYSIS/ASSISTANCE $16,615 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $4,831 Yes 0

Contacts

Name Title Type
T7WMLBN6EJM3 Josh Welker Auditee
2176414200 Matthew Schueler Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of John Wood Community College District #539 under programs of the federal government for the year ended June 30, 2025. The information in this schedule is presented in accordance with requirements of the 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 John Wood Community College District #539, it is not intended to and does not present the financial position, changes in net position or cash flows of John Wood Community College District #539.
For the year ended June 30, 2025, the College acted a pass-through agency for Federal Direct Loans (subsidized and unsubsidized) to students in the amount of $1,155,695.
The College did not expend any federal awards in the form of non-cash assistance during the year ended June 30, 2025.
The College did not receive or administer any insurance or loan guarantees during fiscal year ended June 30, 2025.

Finding Details

Finding 2025-001
The examination disclosed 5 students, out of 9 withdrawn student files tested, in which their Return of Title IV calculation was performed incorrectly. Student A – According to the R2T4 calculation the date of determination is 3/25/25 which is before the date of withdrawal of 4/10/25. No funding was effected. Student B – According to the R2T4 calculation the date of determination is 3/3/25 which is before the date of withdrawal of 3/31/25. The student was only eligible for 50% of their Title IV aid based on the College’s policies and procedures. The College should return $808 to Pell. Student C – According to the R2T4 calculation the date of determination is 2/20/25 which is before the date of withdrawal of 3/31/25. No funding was effected. Student D – According to the R2T4 calculation the date of determination is 3/11/25 which is before the date of withdrawal of 4/17/25. The student is only eligible for 50% of Title IV funds according to the College’s policies and procedures, $1,386.5 of Pell should be returned. Student E – According to the R2T4 calculation the date of determination is 2/20/25 which is before the date of withdrawal of 2/21/25. No funding was effected.