FAC Explorer

Audit 40946

FY End
2022-06-30
Total Expended
$2.79M
Findings
8
Programs
12
Organization: Community Unit School District No. 196 (IL)
Year: 2022 Accepted: 2023-02-05
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
50972 2022-002 Significant Deficiency Yes L
50973 2022-002 Significant Deficiency Yes L
50974 2022-002 Significant Deficiency Yes L
50975 2022-002 Significant Deficiency Yes L
627414 2022-002 Significant Deficiency Yes L
627415 2022-002 Significant Deficiency Yes L
627416 2022-002 Significant Deficiency Yes L
627417 2022-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $218,963 - 0
10.553 School Breakfast Program $95,871 - 0
93.778 Medical Assistance Program $52,323 - 0
10.555 National School Lunch Program $44,674 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $41,437 - 0
84.010 Title I Grants to Local Educational Agencies $36,710 - 0
84.424 Student Support and Academic Enrichment Program $23,144 - 0
84.367 Improving Teacher Quality State Grants $15,313 - 0
84.173 Special Education_preschool Grants $10,416 - 0
10.559 Summer Food Service Program for Children $9,063 - 0
84.425 Education Stabilization Fund $651 Yes 1
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
F259X3CLKYU5 Kelly Carpenter Auditee
6182863812 Dale Holtmann Auditor
No contacts on file

Notes to SEFA

Title: Insurance Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of Dupo Community Unit School District No. 196 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 Principals, 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District did not have insurance paid from federal funds.
Title: Loans and loan guarantees Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of Dupo Community Unit School District No. 196 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 Principals, 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District did not have any loans or loan guarantees from federal funds.
Title: Matching Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of Dupo Community Unit School District No. 196 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 Principals, 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District did not have matching requirements on their grants.
Title: Subrecipients Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of Dupo Community Unit School District No. 196 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 Principals, 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District did not pay subrecipients during the year ended June 30, 2022.
Title: Non cash assistance Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of Dupo Community Unit School District No. 196 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 Principals, 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District received $44,674 in non cash commodity.

Finding Details

Finding 2022-002
Criteria - Reporting - The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Questioned Costs: None Context: Tied out all the expenditures account numbers in the general ledger versus the expenditure reports for the 6/30/22 expenditure report. Noted that the expenditures in the amount of $1,082 were recorded in 2120-200 in the general ledger but they were reported in the 1000-200 in the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A clerical error was made when entering the expenditure report and there was not a procedure requiring a second individual to agree the amounts on the expenditure reports to the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: The District will review the general ledger to the expenditure report before submitting.
Finding 2022-002
Criteria - Reporting - The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Questioned Costs: None Context: Tied out all the expenditures account numbers in the general ledger versus the expenditure reports for the 6/30/22 expenditure report. Noted that the expenditures in the amount of $1,082 were recorded in 2120-200 in the general ledger but they were reported in the 1000-200 in the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A clerical error was made when entering the expenditure report and there was not a procedure requiring a second individual to agree the amounts on the expenditure reports to the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: The District will review the general ledger to the expenditure report before submitting.
Finding 2022-002
Criteria - Reporting - The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Questioned Costs: None Context: Tied out all the expenditures account numbers in the general ledger versus the expenditure reports for the 6/30/22 expenditure report. Noted that the expenditures in the amount of $1,082 were recorded in 2120-200 in the general ledger but they were reported in the 1000-200 in the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A clerical error was made when entering the expenditure report and there was not a procedure requiring a second individual to agree the amounts on the expenditure reports to the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: The District will review the general ledger to the expenditure report before submitting.
Finding 2022-002
Criteria - Reporting - The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Questioned Costs: None Context: Tied out all the expenditures account numbers in the general ledger versus the expenditure reports for the 6/30/22 expenditure report. Noted that the expenditures in the amount of $1,082 were recorded in 2120-200 in the general ledger but they were reported in the 1000-200 in the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A clerical error was made when entering the expenditure report and there was not a procedure requiring a second individual to agree the amounts on the expenditure reports to the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: The District will review the general ledger to the expenditure report before submitting.
Finding 2022-002
Criteria - Reporting - The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Questioned Costs: None Context: Tied out all the expenditures account numbers in the general ledger versus the expenditure reports for the 6/30/22 expenditure report. Noted that the expenditures in the amount of $1,082 were recorded in 2120-200 in the general ledger but they were reported in the 1000-200 in the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A clerical error was made when entering the expenditure report and there was not a procedure requiring a second individual to agree the amounts on the expenditure reports to the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: The District will review the general ledger to the expenditure report before submitting.
Finding 2022-002
Criteria - Reporting - The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Questioned Costs: None Context: Tied out all the expenditures account numbers in the general ledger versus the expenditure reports for the 6/30/22 expenditure report. Noted that the expenditures in the amount of $1,082 were recorded in 2120-200 in the general ledger but they were reported in the 1000-200 in the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A clerical error was made when entering the expenditure report and there was not a procedure requiring a second individual to agree the amounts on the expenditure reports to the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: The District will review the general ledger to the expenditure report before submitting.
Finding 2022-002
Criteria - Reporting - The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Questioned Costs: None Context: Tied out all the expenditures account numbers in the general ledger versus the expenditure reports for the 6/30/22 expenditure report. Noted that the expenditures in the amount of $1,082 were recorded in 2120-200 in the general ledger but they were reported in the 1000-200 in the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A clerical error was made when entering the expenditure report and there was not a procedure requiring a second individual to agree the amounts on the expenditure reports to the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: The District will review the general ledger to the expenditure report before submitting.
Finding 2022-002
Criteria - Reporting - The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Questioned Costs: None Context: Tied out all the expenditures account numbers in the general ledger versus the expenditure reports for the 6/30/22 expenditure report. Noted that the expenditures in the amount of $1,082 were recorded in 2120-200 in the general ledger but they were reported in the 1000-200 in the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A clerical error was made when entering the expenditure report and there was not a procedure requiring a second individual to agree the amounts on the expenditure reports to the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: The District will review the general ledger to the expenditure report before submitting.