FAC Explorer

Audit 41706

FY End
2022-06-30
Total Expended
$2.53M
Findings
16
Programs
11
Organization: Benton Ccsd #47 (IL)
Year: 2022 Accepted: 2023-01-29
Auditor: Atlas

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48148 2022-001 Significant Deficiency Yes L
48149 2022-002 Significant Deficiency Yes L
48150 2022-001 Significant Deficiency Yes L
48151 2022-002 Significant Deficiency Yes L
48152 2022-001 Significant Deficiency Yes L
48153 2022-002 Significant Deficiency Yes L
48154 2022-001 Significant Deficiency Yes L
48155 2022-002 Significant Deficiency Yes L
624590 2022-001 Significant Deficiency Yes L
624591 2022-002 Significant Deficiency Yes L
624592 2022-001 Significant Deficiency Yes L
624593 2022-002 Significant Deficiency Yes L
624594 2022-001 Significant Deficiency Yes L
624595 2022-002 Significant Deficiency Yes L
624596 2022-001 Significant Deficiency Yes L
624597 2022-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $680,750 Yes 2
84.425 Education Stabilization Fund $645,527 - 2
84.010 Title I Grants to Local Educational Agencies $418,222 - 0
84.027 Special Education_grants to States $404,506 - 0
10.553 School Breakfast Program $212,233 Yes 2
84.365 English Language Acquisition State Grants $55,820 - 0
93.778 Medical Assistance Program $32,051 - 0
84.173 Special Education_preschool Grants $31,451 - 0
84.358 Rural Education $23,503 - 0
84.424 Student Support and Academic Enrichment Program $14,564 - 0
10.559 Summer Food Service Program for Children $7,796 Yes 2

Contacts

Name Title Type
YK2AJGJUK5K9 Steve Smith Auditee
5017784861 Andrew Wendt Auditor
No contacts on file

Notes to SEFA

Title: Note 4: Non-Cash Assistance Accounting Policies: Note 1: Basis of Presentation- The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Benton Community Consolidated School District No. 47 (the "District") and is presented on the Modified Accrual 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The following amounts were expended in the form of non-cash assistance by the District and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (CFDA 10.555): $45,953 OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES: $38,967 TOTAL NON-CASH: $84,650

Finding Details

Finding 2022-001
1. FINDING NUMBER 2022-001 2. THIS FINDING IS: Repeat from Prior Year? Yes Year originally reported? 2009 3. Criteria or specific requirement- Lack of staff to prepare and review financial reporting. 4. Condition- Financial reporting controls are limited due to small staff size. 5. Context- There is currently only one person performing all bookkeeping functions. 6. Effect- Lack of internal control over financial reporting. 7. Cause- The causes are small staff size and limited resources. 8. Recommendation- Consideration should be given to implementing more internal controls. 9. Management's Response- Not practical given the size of staff and school finances.
Finding 2022-002
1. FINDING NUMBER 2022-002 2. THIS FINDING IS: Repeat from Prior Year? Yes Year originally reported? 2007 3. Criteria or specific requirement- Lack of segregation of duties due to limited staff. 4. Condition- Internal controls are limited due to small staff size. 5. Context- There is currently only one person performing all bookkeeping functions. 6. Effect- Lack of segregation of duties. 7. Cause- The causes are small staff size and limited resources. 8. Recommendation- Consideration should be given to implementing more internal controls. 9. Management's Response- Not practical given the size of staff and school finances.
Finding 2022-001
1. FINDING NUMBER 2022-001 2. THIS FINDING IS: Repeat from Prior Year? Yes Year originally reported? 2009 3. Criteria or specific requirement- Lack of staff to prepare and review financial reporting. 4. Condition- Financial reporting controls are limited due to small staff size. 5. Context- There is currently only one person performing all bookkeeping functions. 6. Effect- Lack of internal control over financial reporting. 7. Cause- The causes are small staff size and limited resources. 8. Recommendation- Consideration should be given to implementing more internal controls. 9. Management's Response- Not practical given the size of staff and school finances.
Finding 2022-002
1. FINDING NUMBER 2022-002 2. THIS FINDING IS: Repeat from Prior Year? Yes Year originally reported? 2007 3. Criteria or specific requirement- Lack of segregation of duties due to limited staff. 4. Condition- Internal controls are limited due to small staff size. 5. Context- There is currently only one person performing all bookkeeping functions. 6. Effect- Lack of segregation of duties. 7. Cause- The causes are small staff size and limited resources. 8. Recommendation- Consideration should be given to implementing more internal controls. 9. Management's Response- Not practical given the size of staff and school finances.
Finding 2022-001
1. FINDING NUMBER 2022-001 2. THIS FINDING IS: Repeat from Prior Year? Yes Year originally reported? 2009 3. Criteria or specific requirement- Lack of staff to prepare and review financial reporting. 4. Condition- Financial reporting controls are limited due to small staff size. 5. Context- There is currently only one person performing all bookkeeping functions. 6. Effect- Lack of internal control over financial reporting. 7. Cause- The causes are small staff size and limited resources. 8. Recommendation- Consideration should be given to implementing more internal controls. 9. Management's Response- Not practical given the size of staff and school finances.
Finding 2022-002
1. FINDING NUMBER 2022-002 2. THIS FINDING IS: Repeat from Prior Year? Yes Year originally reported? 2007 3. Criteria or specific requirement- Lack of segregation of duties due to limited staff. 4. Condition- Internal controls are limited due to small staff size. 5. Context- There is currently only one person performing all bookkeeping functions. 6. Effect- Lack of segregation of duties. 7. Cause- The causes are small staff size and limited resources. 8. Recommendation- Consideration should be given to implementing more internal controls. 9. Management's Response- Not practical given the size of staff and school finances.
Finding 2022-001
1. FINDING NUMBER 2022-001 2. THIS FINDING IS: Repeat from Prior Year? Yes Year originally reported? 2009 3. Criteria or specific requirement- Lack of staff to prepare and review financial reporting. 4. Condition- Financial reporting controls are limited due to small staff size. 5. Context- There is currently only one person performing all bookkeeping functions. 6. Effect- Lack of internal control over financial reporting. 7. Cause- The causes are small staff size and limited resources. 8. Recommendation- Consideration should be given to implementing more internal controls. 9. Management's Response- Not practical given the size of staff and school finances.
Finding 2022-002
1. FINDING NUMBER 2022-002 2. THIS FINDING IS: Repeat from Prior Year? Yes Year originally reported? 2007 3. Criteria or specific requirement- Lack of segregation of duties due to limited staff. 4. Condition- Internal controls are limited due to small staff size. 5. Context- There is currently only one person performing all bookkeeping functions. 6. Effect- Lack of segregation of duties. 7. Cause- The causes are small staff size and limited resources. 8. Recommendation- Consideration should be given to implementing more internal controls. 9. Management's Response- Not practical given the size of staff and school finances.
Finding 2022-001
1. FINDING NUMBER 2022-001 2. THIS FINDING IS: Repeat from Prior Year? Yes Year originally reported? 2009 3. Criteria or specific requirement- Lack of staff to prepare and review financial reporting. 4. Condition- Financial reporting controls are limited due to small staff size. 5. Context- There is currently only one person performing all bookkeeping functions. 6. Effect- Lack of internal control over financial reporting. 7. Cause- The causes are small staff size and limited resources. 8. Recommendation- Consideration should be given to implementing more internal controls. 9. Management's Response- Not practical given the size of staff and school finances.
Finding 2022-002
1. FINDING NUMBER 2022-002 2. THIS FINDING IS: Repeat from Prior Year? Yes Year originally reported? 2007 3. Criteria or specific requirement- Lack of segregation of duties due to limited staff. 4. Condition- Internal controls are limited due to small staff size. 5. Context- There is currently only one person performing all bookkeeping functions. 6. Effect- Lack of segregation of duties. 7. Cause- The causes are small staff size and limited resources. 8. Recommendation- Consideration should be given to implementing more internal controls. 9. Management's Response- Not practical given the size of staff and school finances.
Finding 2022-001
1. FINDING NUMBER 2022-001 2. THIS FINDING IS: Repeat from Prior Year? Yes Year originally reported? 2009 3. Criteria or specific requirement- Lack of staff to prepare and review financial reporting. 4. Condition- Financial reporting controls are limited due to small staff size. 5. Context- There is currently only one person performing all bookkeeping functions. 6. Effect- Lack of internal control over financial reporting. 7. Cause- The causes are small staff size and limited resources. 8. Recommendation- Consideration should be given to implementing more internal controls. 9. Management's Response- Not practical given the size of staff and school finances.
Finding 2022-002
1. FINDING NUMBER 2022-002 2. THIS FINDING IS: Repeat from Prior Year? Yes Year originally reported? 2007 3. Criteria or specific requirement- Lack of segregation of duties due to limited staff. 4. Condition- Internal controls are limited due to small staff size. 5. Context- There is currently only one person performing all bookkeeping functions. 6. Effect- Lack of segregation of duties. 7. Cause- The causes are small staff size and limited resources. 8. Recommendation- Consideration should be given to implementing more internal controls. 9. Management's Response- Not practical given the size of staff and school finances.
Finding 2022-001
1. FINDING NUMBER 2022-001 2. THIS FINDING IS: Repeat from Prior Year? Yes Year originally reported? 2009 3. Criteria or specific requirement- Lack of staff to prepare and review financial reporting. 4. Condition- Financial reporting controls are limited due to small staff size. 5. Context- There is currently only one person performing all bookkeeping functions. 6. Effect- Lack of internal control over financial reporting. 7. Cause- The causes are small staff size and limited resources. 8. Recommendation- Consideration should be given to implementing more internal controls. 9. Management's Response- Not practical given the size of staff and school finances.
Finding 2022-002
1. FINDING NUMBER 2022-002 2. THIS FINDING IS: Repeat from Prior Year? Yes Year originally reported? 2007 3. Criteria or specific requirement- Lack of segregation of duties due to limited staff. 4. Condition- Internal controls are limited due to small staff size. 5. Context- There is currently only one person performing all bookkeeping functions. 6. Effect- Lack of segregation of duties. 7. Cause- The causes are small staff size and limited resources. 8. Recommendation- Consideration should be given to implementing more internal controls. 9. Management's Response- Not practical given the size of staff and school finances.
Finding 2022-001
1. FINDING NUMBER 2022-001 2. THIS FINDING IS: Repeat from Prior Year? Yes Year originally reported? 2009 3. Criteria or specific requirement- Lack of staff to prepare and review financial reporting. 4. Condition- Financial reporting controls are limited due to small staff size. 5. Context- There is currently only one person performing all bookkeeping functions. 6. Effect- Lack of internal control over financial reporting. 7. Cause- The causes are small staff size and limited resources. 8. Recommendation- Consideration should be given to implementing more internal controls. 9. Management's Response- Not practical given the size of staff and school finances.
Finding 2022-002
1. FINDING NUMBER 2022-002 2. THIS FINDING IS: Repeat from Prior Year? Yes Year originally reported? 2007 3. Criteria or specific requirement- Lack of segregation of duties due to limited staff. 4. Condition- Internal controls are limited due to small staff size. 5. Context- There is currently only one person performing all bookkeeping functions. 6. Effect- Lack of segregation of duties. 7. Cause- The causes are small staff size and limited resources. 8. Recommendation- Consideration should be given to implementing more internal controls. 9. Management's Response- Not practical given the size of staff and school finances.