Audit 40532

FY End
2022-06-30
Total Expended
$3.84M
Findings
14
Programs
15
Organization: Winnebago Cusd #323 (IL)
Year: 2022 Accepted: 2023-03-07

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
42692 2022-005 - - L
42693 2022-007 - - L
42694 2022-006 - - L
42695 2022-002 - - P
42696 2022-003 - - L
42697 2022-004 - - L
42698 2022-001 - Yes P
619134 2022-005 - - L
619135 2022-007 - - L
619136 2022-006 - - L
619137 2022-002 - - P
619138 2022-003 - - L
619139 2022-004 - - L
619140 2022-001 - Yes P

Contacts

Name Title Type
DUM2FW67LR78 John Schwuchow Auditee
8153352456 Jenny Blocker Auditor
No contacts on file

Notes to SEFA

Title: Non cash assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Winnebago Community Unit School District No. 323 and is presented on the 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 preparation of, the general purpose financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. See the Notes to the SEFA for information regarding non cash assistance.

Finding Details

Expenditure reports are required to be submitted to ISBE on a timely basis. The September 30, 2021 and June 30, 2022 Fed. Sp. Ed. Pre-School Flow-Through expenditure reports were not filed within 20 days of the end of the quarter.
Expenditure reports are required to be submitted to ISBE on a timely basis. The March 31, 2022 and June 30, 2022 ESSER III expenditure reports were not filed within 20 days of the end of the quarter.
Expenditure reports are required to be submitted to ISBE on a timely basis. The September 30, 2021 and June 30, 2022 Fed. Sp. Ed. IDEA Flow-Through expenditure reports were not filed within 20 days of the end of the quarter.
The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2022 financial audit. Several adjustments were needed in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The September 30, 2021 and June 30, 2022 Title I - Low Income expenditure reports were not filed within 20 days of the end of the quarter.
Expenditure reports are required to be submitted to ISBE on a timely basis. The September 30, 2021, March 31, 2022, and June 30, 2022 Title IV - Student Support & Academic Enrichment expenditure reports were not filed within 20 days of the end of the quarter.
The Illinois General Assembly, pursuant to the Illinois Government Ethics Act (5 ILCS 420/4A-101), requires certain individuals, including District board members, certified school business officials, and administrators, to annually file a statement of economic interest with the county clerk's office. The District had two individuals who did not file the statement of economic interest by the May 1st deadline.
Expenditure reports are required to be submitted to ISBE on a timely basis. The September 30, 2021 and June 30, 2022 Fed. Sp. Ed. Pre-School Flow-Through expenditure reports were not filed within 20 days of the end of the quarter.
Expenditure reports are required to be submitted to ISBE on a timely basis. The March 31, 2022 and June 30, 2022 ESSER III expenditure reports were not filed within 20 days of the end of the quarter.
Expenditure reports are required to be submitted to ISBE on a timely basis. The September 30, 2021 and June 30, 2022 Fed. Sp. Ed. IDEA Flow-Through expenditure reports were not filed within 20 days of the end of the quarter.
The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2022 financial audit. Several adjustments were needed in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The September 30, 2021 and June 30, 2022 Title I - Low Income expenditure reports were not filed within 20 days of the end of the quarter.
Expenditure reports are required to be submitted to ISBE on a timely basis. The September 30, 2021, March 31, 2022, and June 30, 2022 Title IV - Student Support & Academic Enrichment expenditure reports were not filed within 20 days of the end of the quarter.
The Illinois General Assembly, pursuant to the Illinois Government Ethics Act (5 ILCS 420/4A-101), requires certain individuals, including District board members, certified school business officials, and administrators, to annually file a statement of economic interest with the county clerk's office. The District had two individuals who did not file the statement of economic interest by the May 1st deadline.