FAC Explorer

Audit 44156

FY End
2022-06-30
Total Expended
$1.07M
Findings
8
Programs
23
Organization: Chadwick-Milledgeville C.u.s.d. #399 (IL)
Year: 2022 Accepted: 2023-04-12
Auditor: Benning Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
45539 2022-004 - - L
45540 2022-001 - - P
45541 2022-002 - - P
45542 2022-003 - - L
621981 2022-004 - - L
621982 2022-001 - - P
621983 2022-002 - - P
621984 2022-003 - - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund Esser III $453,988 Yes 2
84.027 Special Education_grants to States $123,299 - 0
10.555 National School Lunch Program 22 $109,933 - 0
84.425 Education Stabilization Fund Esser II $92,819 Yes 0
84.010 Title I Grants to Local Educational Agencies $76,717 - 0
84.358 Rural Education $35,691 - 0
10.553 School Breakfast Program 22 $34,218 - 0
10.555 National School Lunch Program 21 $30,732 - 0
84.027 Arp Idea Id $19,996 - 1
84.424 Student Support and Academic Enrichment Program $15,585 - 0
84.367 Improving Teacher Quality State Grants $13,231 - 0
10.560 State Administrative Expenses for Child Nutrition $11,628 - 0
10.555 Non Cash Food Commodity $11,208 - 0
10.555 Crrsa Child Nutrition Emergency Funding $9,094 - 0
10.555 Fresh Fruits & Vegetables $8,006 - 0
93.778 Medical Assistance Program $7,545 - 0
10.553 School Breakfast Program 21 $6,050 - 0
84.173 Special Education_preschool Grants $4,542 - 1
10.558 Child and Adult Care Food Program 22 $2,750 - 0
84.173 Arp Idea Ps $1,976 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0
10.558 Child and Adult Care Food Program 21 $578 - 0
10.558 Emergency Cost Funding for Cacfp Centers & Homes $369 - 0

Contacts

Name Title Type
MSUEMJYER6W3 Tim Schurman Auditee
8152257141 Jenny Blocker Auditor
No contacts on file

Notes to SEFA

Title: Noncash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Chadwick-Milledgeville Community Unit School District No. 399 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 the 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 table in Notes to SEFA for information regarding noncash assistance.

Finding Details

Finding 2022-004
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/22 IDEA Pre-School Funding Flow Through (CFDA 84.173) expenditure report was not submitted within the required timeframe.
Finding 2022-001
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).
Finding 2022-002
One or more custodians of funds failed to comply with the bonding requirements of the Illinois School Code. The treasurer's bond in force was not sufficient to meet the bonding requirement for one month during fiscal year 2022. Illinois School Codes requires the district treasurer to be bonded for at least 25% of the total funds in his/her custody.
Finding 2022-003
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/22 IDEA ARP Flow Through (CFDA 84.027X) expenditure report was not submitted within the required timeframe.
Finding 2022-004
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/22 IDEA Pre-School Funding Flow Through (CFDA 84.173) expenditure report was not submitted within the required timeframe.
Finding 2022-001
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).
Finding 2022-002
One or more custodians of funds failed to comply with the bonding requirements of the Illinois School Code. The treasurer's bond in force was not sufficient to meet the bonding requirement for one month during fiscal year 2022. Illinois School Codes requires the district treasurer to be bonded for at least 25% of the total funds in his/her custody.
Finding 2022-003
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/22 IDEA ARP Flow Through (CFDA 84.027X) expenditure report was not submitted within the required timeframe.