FAC Explorer

Audit 45838

FY End
2022-06-30
Total Expended
$2.04M
Findings
10
Programs
11
Organization: Williamsville Cusd 15 (IL)
Year: 2022 Accepted: 2023-02-01
Auditor: Mose Yockey Brown & Kull LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
40038 2022-005 - - N
40039 2022-005 - - N
40040 2022-005 - - N
40041 2022-005 - - N
40042 2022-005 - - N
616480 2022-005 - - N
616481 2022-005 - - N
616482 2022-005 - - N
616483 2022-005 - - N
616484 2022-005 - - N

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $758,228 Yes 1
84.027 Special Education_grants to States $336,830 - 0
84.010 Title I Grants to Local Educational Agencies $110,407 - 0
10.553 School Breakfast Program $89,774 Yes 1
84.424 Student Support and Academic Enrichment Program $13,725 - 0
84.367 Improving Teacher Quality State Grants $9,494 - 0
84.048 Career and Technical Education -- Basic Grants to States $9,240 - 0
84.173 Special Education_preschool Grants $6,655 - 0
93.778 Medical Assistance Program $5,480 - 0
84.425 Education Stabilization Fund $2,595 - 0
10.556 Special Milk Program for Children $396 Yes 1

Contacts

Name Title Type
Y5S1J42U5CT1 Tip Reedy Auditee
2175662014 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 Williamsville Community Unit School District 15 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, Williamsville Community Unit School District 15 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 Williamsville Community Unit School District 15 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 Williamsville Community Unit School District 15 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (CFDA 10.555): $43,349 OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES $36,744 Total Non-Cash $80,093
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Williamsville Community Unit School District 15 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 2022-005
1. Finding Number: 2022-005 2. This Finding is: New 3. Federal Program Name and Year: Child Nutrition Cluster- 2022 & 2021 4. Project No.: 4210, 4215, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553, 10.555 & 10.556 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.14 requires each school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service. 9. Condition The District's lunch program net cash resources exceeded 3 months average expenditures for its nonprofit school food service. 10. Questioned Costs None 11. Context At June 30, 2022, the District's net cash resources materially exceeded 3 months average expenditures for its nonprofit school food service during the fiscal year ended June 30, 2022. 12. Effect The District is not in compliance with 7 CFR 210.14. 13. Cause The District is not using their calculation of net cash resources of the nonprofit school food service in determining their necessary food service expenditures or their food service prices. 14. Recommendation Formal calculation of the net cash resources of the nonprofit school food service should be periodically prepared to ensure compliance with 7 CFR 210.14. In the event of noncompliance, the District should incur allowable expenditures or reduce their food service prices as necessary. 15. Management's response Management will implement the auditor's recommendation for the fiscal year ending June 30, 2023.
Finding 2022-005
1. Finding Number: 2022-005 2. This Finding is: New 3. Federal Program Name and Year: Child Nutrition Cluster- 2022 & 2021 4. Project No.: 4210, 4215, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553, 10.555 & 10.556 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.14 requires each school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service. 9. Condition The District's lunch program net cash resources exceeded 3 months average expenditures for its nonprofit school food service. 10. Questioned Costs None 11. Context At June 30, 2022, the District's net cash resources materially exceeded 3 months average expenditures for its nonprofit school food service during the fiscal year ended June 30, 2022. 12. Effect The District is not in compliance with 7 CFR 210.14. 13. Cause The District is not using their calculation of net cash resources of the nonprofit school food service in determining their necessary food service expenditures or their food service prices. 14. Recommendation Formal calculation of the net cash resources of the nonprofit school food service should be periodically prepared to ensure compliance with 7 CFR 210.14. In the event of noncompliance, the District should incur allowable expenditures or reduce their food service prices as necessary. 15. Management's response Management will implement the auditor's recommendation for the fiscal year ending June 30, 2023.
Finding 2022-005
1. Finding Number: 2022-005 2. This Finding is: New 3. Federal Program Name and Year: Child Nutrition Cluster- 2022 & 2021 4. Project No.: 4210, 4215, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553, 10.555 & 10.556 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.14 requires each school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service. 9. Condition The District's lunch program net cash resources exceeded 3 months average expenditures for its nonprofit school food service. 10. Questioned Costs None 11. Context At June 30, 2022, the District's net cash resources materially exceeded 3 months average expenditures for its nonprofit school food service during the fiscal year ended June 30, 2022. 12. Effect The District is not in compliance with 7 CFR 210.14. 13. Cause The District is not using their calculation of net cash resources of the nonprofit school food service in determining their necessary food service expenditures or their food service prices. 14. Recommendation Formal calculation of the net cash resources of the nonprofit school food service should be periodically prepared to ensure compliance with 7 CFR 210.14. In the event of noncompliance, the District should incur allowable expenditures or reduce their food service prices as necessary. 15. Management's response Management will implement the auditor's recommendation for the fiscal year ending June 30, 2023.
Finding 2022-005
1. Finding Number: 2022-005 2. This Finding is: New 3. Federal Program Name and Year: Child Nutrition Cluster- 2022 & 2021 4. Project No.: 4210, 4215, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553, 10.555 & 10.556 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.14 requires each school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service. 9. Condition The District's lunch program net cash resources exceeded 3 months average expenditures for its nonprofit school food service. 10. Questioned Costs None 11. Context At June 30, 2022, the District's net cash resources materially exceeded 3 months average expenditures for its nonprofit school food service during the fiscal year ended June 30, 2022. 12. Effect The District is not in compliance with 7 CFR 210.14. 13. Cause The District is not using their calculation of net cash resources of the nonprofit school food service in determining their necessary food service expenditures or their food service prices. 14. Recommendation Formal calculation of the net cash resources of the nonprofit school food service should be periodically prepared to ensure compliance with 7 CFR 210.14. In the event of noncompliance, the District should incur allowable expenditures or reduce their food service prices as necessary. 15. Management's response Management will implement the auditor's recommendation for the fiscal year ending June 30, 2023.
Finding 2022-005
1. Finding Number: 2022-005 2. This Finding is: New 3. Federal Program Name and Year: Child Nutrition Cluster- 2022 & 2021 4. Project No.: 4210, 4215, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553, 10.555 & 10.556 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.14 requires each school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service. 9. Condition The District's lunch program net cash resources exceeded 3 months average expenditures for its nonprofit school food service. 10. Questioned Costs None 11. Context At June 30, 2022, the District's net cash resources materially exceeded 3 months average expenditures for its nonprofit school food service during the fiscal year ended June 30, 2022. 12. Effect The District is not in compliance with 7 CFR 210.14. 13. Cause The District is not using their calculation of net cash resources of the nonprofit school food service in determining their necessary food service expenditures or their food service prices. 14. Recommendation Formal calculation of the net cash resources of the nonprofit school food service should be periodically prepared to ensure compliance with 7 CFR 210.14. In the event of noncompliance, the District should incur allowable expenditures or reduce their food service prices as necessary. 15. Management's response Management will implement the auditor's recommendation for the fiscal year ending June 30, 2023.
Finding 2022-005
1. Finding Number: 2022-005 2. This Finding is: New 3. Federal Program Name and Year: Child Nutrition Cluster- 2022 & 2021 4. Project No.: 4210, 4215, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553, 10.555 & 10.556 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.14 requires each school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service. 9. Condition The District's lunch program net cash resources exceeded 3 months average expenditures for its nonprofit school food service. 10. Questioned Costs None 11. Context At June 30, 2022, the District's net cash resources materially exceeded 3 months average expenditures for its nonprofit school food service during the fiscal year ended June 30, 2022. 12. Effect The District is not in compliance with 7 CFR 210.14. 13. Cause The District is not using their calculation of net cash resources of the nonprofit school food service in determining their necessary food service expenditures or their food service prices. 14. Recommendation Formal calculation of the net cash resources of the nonprofit school food service should be periodically prepared to ensure compliance with 7 CFR 210.14. In the event of noncompliance, the District should incur allowable expenditures or reduce their food service prices as necessary. 15. Management's response Management will implement the auditor's recommendation for the fiscal year ending June 30, 2023.
Finding 2022-005
1. Finding Number: 2022-005 2. This Finding is: New 3. Federal Program Name and Year: Child Nutrition Cluster- 2022 & 2021 4. Project No.: 4210, 4215, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553, 10.555 & 10.556 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.14 requires each school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service. 9. Condition The District's lunch program net cash resources exceeded 3 months average expenditures for its nonprofit school food service. 10. Questioned Costs None 11. Context At June 30, 2022, the District's net cash resources materially exceeded 3 months average expenditures for its nonprofit school food service during the fiscal year ended June 30, 2022. 12. Effect The District is not in compliance with 7 CFR 210.14. 13. Cause The District is not using their calculation of net cash resources of the nonprofit school food service in determining their necessary food service expenditures or their food service prices. 14. Recommendation Formal calculation of the net cash resources of the nonprofit school food service should be periodically prepared to ensure compliance with 7 CFR 210.14. In the event of noncompliance, the District should incur allowable expenditures or reduce their food service prices as necessary. 15. Management's response Management will implement the auditor's recommendation for the fiscal year ending June 30, 2023.
Finding 2022-005
1. Finding Number: 2022-005 2. This Finding is: New 3. Federal Program Name and Year: Child Nutrition Cluster- 2022 & 2021 4. Project No.: 4210, 4215, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553, 10.555 & 10.556 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.14 requires each school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service. 9. Condition The District's lunch program net cash resources exceeded 3 months average expenditures for its nonprofit school food service. 10. Questioned Costs None 11. Context At June 30, 2022, the District's net cash resources materially exceeded 3 months average expenditures for its nonprofit school food service during the fiscal year ended June 30, 2022. 12. Effect The District is not in compliance with 7 CFR 210.14. 13. Cause The District is not using their calculation of net cash resources of the nonprofit school food service in determining their necessary food service expenditures or their food service prices. 14. Recommendation Formal calculation of the net cash resources of the nonprofit school food service should be periodically prepared to ensure compliance with 7 CFR 210.14. In the event of noncompliance, the District should incur allowable expenditures or reduce their food service prices as necessary. 15. Management's response Management will implement the auditor's recommendation for the fiscal year ending June 30, 2023.
Finding 2022-005
1. Finding Number: 2022-005 2. This Finding is: New 3. Federal Program Name and Year: Child Nutrition Cluster- 2022 & 2021 4. Project No.: 4210, 4215, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553, 10.555 & 10.556 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.14 requires each school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service. 9. Condition The District's lunch program net cash resources exceeded 3 months average expenditures for its nonprofit school food service. 10. Questioned Costs None 11. Context At June 30, 2022, the District's net cash resources materially exceeded 3 months average expenditures for its nonprofit school food service during the fiscal year ended June 30, 2022. 12. Effect The District is not in compliance with 7 CFR 210.14. 13. Cause The District is not using their calculation of net cash resources of the nonprofit school food service in determining their necessary food service expenditures or their food service prices. 14. Recommendation Formal calculation of the net cash resources of the nonprofit school food service should be periodically prepared to ensure compliance with 7 CFR 210.14. In the event of noncompliance, the District should incur allowable expenditures or reduce their food service prices as necessary. 15. Management's response Management will implement the auditor's recommendation for the fiscal year ending June 30, 2023.
Finding 2022-005
1. Finding Number: 2022-005 2. This Finding is: New 3. Federal Program Name and Year: Child Nutrition Cluster- 2022 & 2021 4. Project No.: 4210, 4215, 4220, Commodity Credit & Fresh Fruits and Vegetables 5. CFDA No.: 10.553, 10.555 & 10.556 6. Passed Through: Illinois State Board of Education & U.S. Department of Defense 7. Federal Agency: United States Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 CFR 210.14 requires each school food authority to limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service. 9. Condition The District's lunch program net cash resources exceeded 3 months average expenditures for its nonprofit school food service. 10. Questioned Costs None 11. Context At June 30, 2022, the District's net cash resources materially exceeded 3 months average expenditures for its nonprofit school food service during the fiscal year ended June 30, 2022. 12. Effect The District is not in compliance with 7 CFR 210.14. 13. Cause The District is not using their calculation of net cash resources of the nonprofit school food service in determining their necessary food service expenditures or their food service prices. 14. Recommendation Formal calculation of the net cash resources of the nonprofit school food service should be periodically prepared to ensure compliance with 7 CFR 210.14. In the event of noncompliance, the District should incur allowable expenditures or reduce their food service prices as necessary. 15. Management's response Management will implement the auditor's recommendation for the fiscal year ending June 30, 2023.