FAC Explorer

Audit 40633

FY End
2022-06-30
Total Expended
$1.02M
Findings
4
Programs
12
Organization: Colona Grade School District No. 190 (IL)
Year: 2022 Accepted: 2023-03-13
Auditor: Gorenz and Associates LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46058 2022-003 Significant Deficiency - L
46059 2022-003 Significant Deficiency - L
622500 2022-003 Significant Deficiency - L
622501 2022-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $140,485 - 0
84.027 Special Education_grants to States $129,656 - 0
10.553 School Breakfast Program $26,983 - 0
84.027 Covid-19 - Special Education_grants to States $19,882 - 0
93.778 Medical Assistance Program $10,691 - 0
10.559 Summer Food Service Program for Children $8,979 - 0
84.173 Special Education_preschool Grants $7,971 - 0
10.555 National School Lunch Program $7,418 - 0
10.555 Covid-19 - National School Lunch Program $2,132 - 0
84.173 Covid-19 - Special Education_preschool Grants $1,964 - 0
10.649 Covid-19 - Pandemic Ebt Administrative Costs $614 - 0
84.425 Covid-19 - Education Stabilization Fund $440 Yes 0

Contacts

Name Title Type
NSQBSS8ME9R4 Mike Ruff Auditee
3097921239 Cory Cowan, CPA Auditor
No contacts on file

Notes to SEFA

Title: Note 3: Summary Of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Colona Grade School District No. 190 under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of 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 the District, it is not intended to and does not present the financial position or changes in net position of the District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures reported on the schedule of expenditures of federal awards are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note 4: Non-Cash Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Colona Grade School District No. 190 under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of 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 the District, it is not intended to and does not present the financial position or changes in net position of the District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Non-cash assistance is reported in the schedule of federal awards at the fair market value of the nonmonetary assistance received and disbursed as follows. The District received nonmonetary assistance under Assistance Listing number 10.555 as noted in the accompanying schedule of expenditures of federal awards.
Title: Note 5: Other Information Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Colona Grade School District No. 190 under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of 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 the District, it is not intended to and does not present the financial position or changes in net position of the District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. No federal funds were used to purchase insurance coverage during the fiscal year ended June 30, 2022. There were no loans or loan guarantees outstanding as of June 30, 2022. The District had no federal grants which required matching federal expenditures.

Finding Details

Finding 2022-003
1. FINDING NUMBER: 2022- 003 4. THIS FINDING IS:New 2. FINDING TYPE: INTERNAL CONTROL 3. DEFICIENCY TYPE: SIGNIFICANT DEFICIENCY COVID-19 - Elementary and Secondary School Emergency Relief - E2 3. Federal Program Name and Year: COVID-19 - ARP Elementary and Secondary School Emergency Relief - E3 4. Project No.: 21-4998-E2 & 22-4998-E3 5. AL No.: 84.425D & 84.425U 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The Code of Federal Regulations (CFR) Title 2, part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. 9. Condition The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. 10. Questioned Costs None 11. Context The District received federal reimbursement before expenditures were paid and did not label the expenditures as committed or obligated. 12. Effect The June 30, 2022 expenditure report was filed overstating cash basis expenditures. The expenditure report did not include the July and August 2022 paid expenditures as committed or obligated. These expenditures were later liquidated and the final expenditure claim is correct. 13. Cause Grant expenditures reported on the final June 30, 2022 expenditure report included expenditures that should have been reported as obligated and not included with cash basis expenditures. 14. Recommendation Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. 15. Management's response There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.
Finding 2022-003
1. FINDING NUMBER: 2022- 003 4. THIS FINDING IS:New 2. FINDING TYPE: INTERNAL CONTROL 3. DEFICIENCY TYPE: SIGNIFICANT DEFICIENCY COVID-19 - Elementary and Secondary School Emergency Relief - E2 3. Federal Program Name and Year: COVID-19 - ARP Elementary and Secondary School Emergency Relief - E3 4. Project No.: 21-4998-E2 & 22-4998-E3 5. AL No.: 84.425D & 84.425U 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The Code of Federal Regulations (CFR) Title 2, part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. 9. Condition The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. 10. Questioned Costs None 11. Context The District received federal reimbursement before expenditures were paid and did not label the expenditures as committed or obligated. 12. Effect The June 30, 2022 expenditure report was filed overstating cash basis expenditures. The expenditure report did not include the July and August 2022 paid expenditures as committed or obligated. These expenditures were later liquidated and the final expenditure claim is correct. 13. Cause Grant expenditures reported on the final June 30, 2022 expenditure report included expenditures that should have been reported as obligated and not included with cash basis expenditures. 14. Recommendation Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. 15. Management's response There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.
Finding 2022-003
1. FINDING NUMBER: 2022- 003 4. THIS FINDING IS:New 2. FINDING TYPE: INTERNAL CONTROL 3. DEFICIENCY TYPE: SIGNIFICANT DEFICIENCY COVID-19 - Elementary and Secondary School Emergency Relief - E2 3. Federal Program Name and Year: COVID-19 - ARP Elementary and Secondary School Emergency Relief - E3 4. Project No.: 21-4998-E2 & 22-4998-E3 5. AL No.: 84.425D & 84.425U 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The Code of Federal Regulations (CFR) Title 2, part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. 9. Condition The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. 10. Questioned Costs None 11. Context The District received federal reimbursement before expenditures were paid and did not label the expenditures as committed or obligated. 12. Effect The June 30, 2022 expenditure report was filed overstating cash basis expenditures. The expenditure report did not include the July and August 2022 paid expenditures as committed or obligated. These expenditures were later liquidated and the final expenditure claim is correct. 13. Cause Grant expenditures reported on the final June 30, 2022 expenditure report included expenditures that should have been reported as obligated and not included with cash basis expenditures. 14. Recommendation Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. 15. Management's response There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.
Finding 2022-003
1. FINDING NUMBER: 2022- 003 4. THIS FINDING IS:New 2. FINDING TYPE: INTERNAL CONTROL 3. DEFICIENCY TYPE: SIGNIFICANT DEFICIENCY COVID-19 - Elementary and Secondary School Emergency Relief - E2 3. Federal Program Name and Year: COVID-19 - ARP Elementary and Secondary School Emergency Relief - E3 4. Project No.: 21-4998-E2 & 22-4998-E3 5. AL No.: 84.425D & 84.425U 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) The Code of Federal Regulations (CFR) Title 2, part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. 9. Condition The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. 10. Questioned Costs None 11. Context The District received federal reimbursement before expenditures were paid and did not label the expenditures as committed or obligated. 12. Effect The June 30, 2022 expenditure report was filed overstating cash basis expenditures. The expenditure report did not include the July and August 2022 paid expenditures as committed or obligated. These expenditures were later liquidated and the final expenditure claim is correct. 13. Cause Grant expenditures reported on the final June 30, 2022 expenditure report included expenditures that should have been reported as obligated and not included with cash basis expenditures. 14. Recommendation Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. 15. Management's response There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.