FAC Explorer

Audit 399505

FY End
2024-06-30
Total Expended
$932,587
Findings
1
Programs
1
Organization: Calhoun, Greene, Jersey, and Macoupin Counties Regional Office of Education No. 40 (IL)
Year: 2024 Accepted: 2026-04-23
Auditor: WEST & COMPANY LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1208575 2024-004 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
84.425 EDUCATION STABILIZATION FUND $54,708 Yes 0

Contacts

Name Title Type
GDEUAXF6XX87 Michelle Mueller Auditee
2178544016 Jordan Russell Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) summarizes the expenditures of the Regional Office of Education No. 40 (ROE) under programs of the federal government for the fiscal year ended June 30 2024. Because the Schedule presents only a selected portion of the operations of the ROE, it is not intended to and does not present the financial position, changes in fund balance, revenues and expenditures of the ROE. For purposes of the Schedule, federal awards include all grants, contracts and similar agreements entered into directly between the ROE and agencies and departments of the federal government and all sub-awards to the ROE by nonfederal organizations pursuant to federal grants, contracts and similar agreements. The schedule presents expenditures by federal agency for the ROE's major and nonmajor programs in accordance with the provisions of the U.S. Office of Management and Budget and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Federal awards are accounted for using the cash basis of accounting. The Schedule reflects the cash basis of accounting in which revenues are recognized when received and expenditures are recognized when spent.
None.
During the year ended June 30, 2024, the ROE did not receive any federal nonmonetary distributions.
The ROE had no insurance as it relates to federal programs in effect for the year ended June 30, 2024.
The ROE had no outstanding loans or loan guarantees from federal sources as of June 30, 2024.
The ROE elected not to use the 10% de minimis indirect cost rate.
The ROE did not receive any donated personal protective equipment from federal sources as of June 30, 2024.

Finding Details

Finding 2024-004
During the course of audit fieldwork, auditors noted the following: - The ROE did not use time and effort documentation to distribute salary and benefit costs for employees paid from multiple funding sources. The ROE budgeted amounts at the beginning of the year to allocate payroll expense to each fund; however, the ROE never reconciled the amounts expensed in the general ledger to the employees’ submitted timesheets. Therefore, the ROE was unable to determine the reasonableness of the allocation of salaries and benefits amongst federal and State programs. - For six out of the twenty-four (25%) payroll disbursements tested, the withholding information used to calculate the employees’ pay did not agree to the Federal or Illinois Forms W-4 on file. For the federal program, auditors noted for 1 out of the 4 (25%) payroll disbursements tested, the withholding information used to calculate the employee’s pay did not agree to the Federal or Illinois Forms W-4 on file.