FAC Explorer

Audit 392024

FY End
2024-06-30
Total Expended
$1.09M
Findings
1
Programs
11
Organization: Blue Ridge Community Unit School District 18 (IL)
Year: 2024 Accepted: 2026-03-16
Auditor: KULL AND ASSOCIATES PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1179622 2024-006 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $290,418 Yes 0
84.425 EDUCATION STABILIZATION FUND $280,561 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $70,528 Yes 0
84.358 RURAL EDUCATION $40,121 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $34,588 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $34,074 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $17,921 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $16,284 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $12,283 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $7,092 Yes 0
10.649 PANDEMIC EBT ADMINISTRATIVE COSTS $653 Yes 0

Contacts

Name Title Type
H28QP7LE6CN7 Ryan Peyton Auditee
3099289141 Kent Kull Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Blue Ridge Community Unit School District 18 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.
Auditee elected to use 10% de minimis cost rate? NO
Of the federal expenditures presented in the schedule, Blue Ridge Community Unit School District 18 provided federal awards to subrecipients as follows: None
The following amounts were expended in the form of non-cash assistance by Blue Ridge Community Unit School District 18 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (CFDA 10.555): $14,878; OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES $7,092; Total Non-Cash $21,970
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 2024-006
1. Finding Number 2024-006; This finding is: New; Federal Pogram Name and Year: COVID 19: Education Stabilization Fund (2024); 4. Project No.: 4998-E3; 5. CFDA No.: 84.425U-COVID 19; 6. Passed Through: Illinois State Board of Education; 7. Federal Agency: Department of Education; 8. Criteria or specific requirement (including statuatory, regulatory, or other citation) Internal controls over compliance related to reporting require periodic comparison of grant expenditure reports to supporting records.; 9. Condition: Employee benefits reported on the June 30, 2024 ESSER III grant expenditure report did not reconcile to supporting records. ; 10. Questioned Costs: $7,882; 11. Context: No supporting records were provided for employee benefits in the amount of $7,882 reported on the June 30, 2024 ESSER III grant expenditure report.; 12. Effect: The District reported employee benefits in the amount of $7,882 on the June 30, 2024 ESSER III grant expenditure report with no corresponding general ledger support. ; 13. Cause: The District did not properly code employee benefits on the general ledger for the June 30, 2024 ESSER III grant. ; 14. Recommendation: The District should assign personnel independent of the grant expenditure report preparer to review the grant expenditure reports for proper coding of grant expenditures prior to submission of the grant expenditure reports. ; 15. Management's Response: The District will assign personnel independent of the grant expenditure report preparer to review the grant expenditure reports for proper coding of grant expenditures prior to submission of the grant expenditure reports.