FAC Explorer

Audit 45819

FY End
2022-06-30
Total Expended
$1.38M
Findings
8
Programs
21
Organization: Lena - Winslow C.u.s.d. #202 (IL)
Year: 2022 Accepted: 2023-03-05
Auditor: Benning Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46799 2022-003 - - L
46800 2022-002 - - L
46801 2022-004 - - L
46802 2022-001 - - L
623241 2022-003 - - L
623242 2022-002 - - L
623243 2022-004 - - L
623244 2022-001 - - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund Esser III $455,197 Yes 1
10.555 National School Lunch Program 22 $303,564 - 0
84.027 Special Education_grants to States 22 $206,356 - 0
84.010 Title I Grants to Local Educational Agencies $126,092 - 1
84.425 Education Stabilization Fund $60,624 Yes 0
10.555 National School Lunch Program 21 $45,822 - 0
84.027 Special Education_grants to States 21 $28,550 - 0
10.553 School Breakfast Program 22 $25,299 - 0
10.555 Non-Cash Food Commodity $24,098 - 0
84.425 Education Stabilization Fund Esser I $20,250 Yes 0
84.367 Improving Teacher Quality State Grants 22 $19,779 - 1
10.560 State Administrative Expenses for Child Nutrition $19,146 - 0
93.778 Medical Assistance Program $9,036 - 0
84.425 Education Stabilization Fund Esser II $7,712 Yes 0
84.173 Special Education_preschool Grants $6,705 - 0
10.555 Fresh Fruits and Vegetables $6,619 - 0
10.555 Crrsa Child Nutrition $5,090 - 0
10.553 School Breakfast Program 21 $3,851 - 0
84.367 Improving Teacher Quality State Grants 21 $2,824 - 0
84.424 Student Support and Academic Enrichment Program $2,678 Yes 1
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
GKKDNEFGVW71 Thomas Chiles Auditee
8153692525 Jenny Blocker Auditor
No contacts on file

Notes to SEFA

Title: Non cash assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Lena-Winslow Community Unit School District No. 202 and is presented on the cash basis of accounting. The information in this schedule is presented with the requirements of the Office of Management and Budget Uniform Administrative Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in 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 the Notes to the SEFA for information regarding non cash assistance.

Finding Details

Finding 2022-003
The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the 9/30/21 Title I - Low Income expenditure report late.
Finding 2022-002
The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the 9/30/21 Title II - Teacher Quality expenditure report late.
Finding 2022-004
The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the 9/30/21 Title IV - Student Support & Academic Enrichment report late.
Finding 2022-001
The District is responsible for preparation of accurate financial statements. A material audit adjustment was identified during the fiscal year 2022 financial audit. Several material audit adjustments were necessary to arrive at accurate financial statements in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Finding 2022-003
The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the 9/30/21 Title I - Low Income expenditure report late.
Finding 2022-002
The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the 9/30/21 Title II - Teacher Quality expenditure report late.
Finding 2022-004
The District is responsible for filing quarterly expenditure reports on time, within 20 days of the end of the quarter. The District filed the 9/30/21 Title IV - Student Support & Academic Enrichment report late.
Finding 2022-001
The District is responsible for preparation of accurate financial statements. A material audit adjustment was identified during the fiscal year 2022 financial audit. Several material audit adjustments were necessary to arrive at accurate financial statements in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).