FAC Explorer

Audit 44245

FY End
2022-06-30
Total Expended
$1.26M
Findings
2
Programs
12
Organization: Windsor Cusd 1 (IL)
Year: 2022 Accepted: 2023-04-27
Auditor: Mose Yockey Brown & Kull LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
44032 2022-002 - - F
620474 2022-002 - - F

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $338,183 Yes 1
84.010 Title I Grants to Local Educational Agencies $98,780 - 0
10.553 School Breakfast Program $55,818 - 0
84.358 Rural Education $24,858 - 0
10.555 National School Lunch Program $20,397 - 0
84.027 Special Education_grants to States $17,926 - 0
93.778 Medical Assistance Program $15,501 - 0
10.559 Summer Food Service Program for Children $11,692 - 0
84.424 Student Support and Academic Enrichment Program $9,316 - 0
84.048 Career and Technical Education -- Basic Grants to States $7,030 - 0
84.367 Improving Teacher Quality State Grants $3,758 - 0
84.173 Special Education_preschool Grants $3,552 - 0

Contacts

Name Title Type
LKJVKXEHB4H4 Erik Vanhoveln Auditee
2174592636 Cory A. Brown Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Windsor Community Unit School District 1 and is presented on the modified 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 Basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Of the federal expenditures presented in the schedule, Windsor Community Unit School District 1 provided no federal awards to subrecipients.
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Windsor Community Unit School District 1 and is presented on the modified 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 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 Windsor Community Unit School District 1 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (CFDA 10.555): $15,607 OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES $20,397 Total Non-Cash $36,004
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Windsor Community Unit School District 1 and is presented on the modified 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 Basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Insurance coverage in effect paid with Federal funds during the fiscal year: Property No Auto No General Liability No Workers Compensation No Loans/Loan Guarantees Outstanding at June 30: No District had Federal grants requiring matching expenditures No

Finding Details

Finding 2022-002
1. FINDING NUMBER: 2022- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund- ESSER II 2021 4. Project No.: 4998- E2 5. CFDA No.: 84.425- COVID-19, 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Equipment and Real Property Management compliance requirements require the District to maintain complete property records for all real property acquired with Federal Funds. 9. Condition The District's property records did not include purchase date, serial numbers, and purchase amount. 10. Questioned Costs None 11. Context The omission of purchase date, serial numbers and purchase amount was present for all equipment on the property records. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District was not aware purchase date, serial numbers and purchase amount needed to be included in the property records. 14. Recommendation The District should assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure completeness and adequacy. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
Finding 2022-002
1. FINDING NUMBER: 2022- 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: Education Stabilization Fund- ESSER II 2021 4. Project No.: 4998- E2 5. CFDA No.: 84.425- COVID-19, 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Equipment and Real Property Management compliance requirements require the District to maintain complete property records for all real property acquired with Federal Funds. 9. Condition The District's property records did not include purchase date, serial numbers, and purchase amount. 10. Questioned Costs None 11. Context The omission of purchase date, serial numbers and purchase amount was present for all equipment on the property records. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District was not aware purchase date, serial numbers and purchase amount needed to be included in the property records. 14. Recommendation The District should assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure completeness and adequacy. 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.