FAC Explorer

Audit 44878

FY End
2022-06-30
Total Expended
$2.40M
Findings
6
Programs
13
Organization: Anna-Jonesboro Community High School District #81 (IL)
Year: 2022 Accepted: 2022-12-11
Auditor: Beussink Hey Roe & Stroder LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39869 2022-004 - - P
39870 2022-004 - - P
39871 2022-004 - - P
616311 2022-004 - - P
616312 2022-004 - - P
616313 2022-004 - - P

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $223,252 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $73,021 - 0
84.048 Career and Technical Education -- Basic Grants to States $64,050 - 0
84.367 Improving Teacher Quality State Grants $17,432 - 0
93.778 Medical Assistance Program $16,686 - 0
84.027 Special Education_grants to States $16,190 - 0
10.560 State Administrative Expenses for Child Nutrition $14,050 - 0
10.555 National School Lunch Program $13,708 - 0
84.358 Rural Education $11,315 - 0
10.553 School Breakfast Program $9,741 - 0
84.425 Education Stabilization Fund $7,654 Yes 1
10.559 Summer Food Service Program for Children $1,051 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
XVSCN61X1KA5 Mr. Rob Wright Auditee
6188338421 Jeffrey C. Stroder, CPA 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 Anna Jonesboro CHSD 81 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, Anna Jonesboro CHSD 81 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 Anna Jonesboro CHSD 81 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 Anna Jonesboro CHSD 81 and should be included in the Schedule of Expenditures of Federal Awards: Non-Cash Commodities (CFDA 10.555) $13,708.

Finding Details

Finding 2022-004
Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ended June 30, 2021 was due March 31, 2022, but was not submitted until July 21, 2022, or 112 days late. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of June 2022, the auditor had not completed the audit in accordance with his agreement with the District. The District fired the auditor and hired a new firm to complete the audit, but the deadline had already passed. Effect: The prior year audit and data collection form were not submitted before the deadline. Cause: The data collection form could not be submitted without the audited financial statements. The firm hired to perform the audit failed to do so. They were fired in June 2022, after the submission deadline. The new firm completed the audit and the data collection form was filed on July 21, 2022. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations Guidelines. Management's Response: A new firm has been engaged to perform the District's audits. This will allow filings to be made before the deadline.
Finding 2022-004
Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ended June 30, 2021 was due March 31, 2022, but was not submitted until July 21, 2022, or 112 days late. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of June 2022, the auditor had not completed the audit in accordance with his agreement with the District. The District fired the auditor and hired a new firm to complete the audit, but the deadline had already passed. Effect: The prior year audit and data collection form were not submitted before the deadline. Cause: The data collection form could not be submitted without the audited financial statements. The firm hired to perform the audit failed to do so. They were fired in June 2022, after the submission deadline. The new firm completed the audit and the data collection form was filed on July 21, 2022. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations Guidelines. Management's Response: A new firm has been engaged to perform the District's audits. This will allow filings to be made before the deadline.
Finding 2022-004
Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ended June 30, 2021 was due March 31, 2022, but was not submitted until July 21, 2022, or 112 days late. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of June 2022, the auditor had not completed the audit in accordance with his agreement with the District. The District fired the auditor and hired a new firm to complete the audit, but the deadline had already passed. Effect: The prior year audit and data collection form were not submitted before the deadline. Cause: The data collection form could not be submitted without the audited financial statements. The firm hired to perform the audit failed to do so. They were fired in June 2022, after the submission deadline. The new firm completed the audit and the data collection form was filed on July 21, 2022. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations Guidelines. Management's Response: A new firm has been engaged to perform the District's audits. This will allow filings to be made before the deadline.
Finding 2022-004
Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ended June 30, 2021 was due March 31, 2022, but was not submitted until July 21, 2022, or 112 days late. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of June 2022, the auditor had not completed the audit in accordance with his agreement with the District. The District fired the auditor and hired a new firm to complete the audit, but the deadline had already passed. Effect: The prior year audit and data collection form were not submitted before the deadline. Cause: The data collection form could not be submitted without the audited financial statements. The firm hired to perform the audit failed to do so. They were fired in June 2022, after the submission deadline. The new firm completed the audit and the data collection form was filed on July 21, 2022. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations Guidelines. Management's Response: A new firm has been engaged to perform the District's audits. This will allow filings to be made before the deadline.
Finding 2022-004
Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ended June 30, 2021 was due March 31, 2022, but was not submitted until July 21, 2022, or 112 days late. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of June 2022, the auditor had not completed the audit in accordance with his agreement with the District. The District fired the auditor and hired a new firm to complete the audit, but the deadline had already passed. Effect: The prior year audit and data collection form were not submitted before the deadline. Cause: The data collection form could not be submitted without the audited financial statements. The firm hired to perform the audit failed to do so. They were fired in June 2022, after the submission deadline. The new firm completed the audit and the data collection form was filed on July 21, 2022. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations Guidelines. Management's Response: A new firm has been engaged to perform the District's audits. This will allow filings to be made before the deadline.
Finding 2022-004
Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ended June 30, 2021 was due March 31, 2022, but was not submitted until July 21, 2022, or 112 days late. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of June 2022, the auditor had not completed the audit in accordance with his agreement with the District. The District fired the auditor and hired a new firm to complete the audit, but the deadline had already passed. Effect: The prior year audit and data collection form were not submitted before the deadline. Cause: The data collection form could not be submitted without the audited financial statements. The firm hired to perform the audit failed to do so. They were fired in June 2022, after the submission deadline. The new firm completed the audit and the data collection form was filed on July 21, 2022. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations Guidelines. Management's Response: A new firm has been engaged to perform the District's audits. This will allow filings to be made before the deadline.