FAC Explorer

Audit 397705

FY End
2025-06-30
Total Expended
$1.64M
Findings
4
Programs
11
Organization: Cairo School District No. 1 (IL)
Year: 2025 Accepted: 2026-04-06
Auditor: BEUSSINK HEY ROE & STRODER LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205900 2025-005 Material Weakness Yes B
1205901 2025-005 Material Weakness Yes B
1205902 2025-005 Material Weakness Yes B
1205903 2025-005 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION_GRANTS TO STATES $233,232 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $157,619 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $121,835 Yes 1
10.553 SCHOOL BREAKFAST PROGRAM $73,317 Yes 0
84.173 SPECIAL EDUCATION_PRESCHOOL GRANTS $32,728 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $24,716 Yes 0
84.367 IMPROVING TEACHER QUALITY STATE GRANTS $24,171 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $10,101 Yes 0
84.358 RURAL EDUCATION $9,506 Yes 0
84.425 EDUCATION STABILIZATION FUND $1,325 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $800 Yes 0

Contacts

Name Title Type
MUYXKN1YV7R4 Pamela Rizkallah, Csbo, M. Ed., Ed.s. Auditee
6182013579 Jeffrey C. Stroder, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Cairo School District No. 1 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.
The Auditee elected not to use the 10% de minimis cost rate.
Of the federal expenditures presented in the schedule, Cairo School District No. 1 provided no federal awards to subrecipients.
The following amounts were expended in the form of non-cash assistance by Cairo School District No. 1 and should be included in the Schedule of Expenditures of Federal Awards: Non-Cash Commodities (CFDA 10.555) - $10,101; Other Non-Cash Assistance - Dept. of Defense Fruits & Vegetables $-0-; Total Non-Cash $10,101.

Finding Details

Finding 2025-005
Criteria: Per the Illinois State Board of Education "TitleI, Part A is designed to provide all children significant opportunity to receive a fair, equitable, and high-quality education, and to close educational achievement gaps." Condition: The District paid $3,990 for pre-K playground equipment and $193 for mileage for sports game supervision with Title I: Grants to Local Education Agencies funds. These items are not allowable costs of the grant as they do not support the educational needs of students. Questioned Costs: $4,183 of known questioned costs and $5,938 of projected questioned costs. Context: Total grant expenditures for Title I: Grants to Local Educational Agencies were $776,402 for the year ended June 30, 2025. Effect: The District received reimbursement for expenditures that were not allowable under the grant agreement. Cause: The District recorded these expenditures as Title I expenditures in error. Recommendation: We recommend that the District only charge costs that are allowable under the grant agreement. We also recommend that the District contact ISBE to discuss if the District will need to return the funds reimbursed by the Illinois School Bopard of Education for these unallowed expenditures. Management's Response: The District will ensure that all costs charged to the Title I grant are allowable per the grant agreement going forward.