FAC Explorer

Audit 48018

FY End
2022-06-30
Total Expended
$1.39M
Findings
4
Programs
16
Organization: Eastland C.u.s.d. #308 (IL)
Year: 2022 Accepted: 2023-04-05
Auditor: Benning Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
52237 2022-001 - - P
52238 2022-002 - - L
628679 2022-001 - - P
628680 2022-002 - - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund Esser III $564,405 Yes 2
10.555 National School Lunch Program $317,462 Yes 0
84.027 Special Education_grants to States $145,595 - 0
84.010 Title I Grants to Local Educational Agencies $117,085 - 0
10.553 School Breakfast Program $83,868 Yes 0
84.358 Rural Education $32,356 - 0
10.555 Fresh Fruits and Vegetables $29,618 Yes 0
10.555 Non-Cash Food Commodity $26,669 Yes 0
84.367 Improving Teacher Quality State Grants $19,185 - 0
10.560 State Administrative Expenses for Child Nutrition $17,133 - 0
93.778 Medical Assistance Program $13,435 - 0
84.424 Student Support and Academic Enrichment Program $10,653 - 0
84.173 Special Education_preschool Grants $6,217 - 0
10.558 Child and Adult Care Food Program $2,680 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0
10.558 Emergency Cost Funding for Cacfp Centers & Homes $332 - 0

Contacts

Name Title Type
K1JGJK7LRNR8 Alex Kashner Auditee
8154936301 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 Eastland Community Unit School District No. 308 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 the Notes to the SEFA for information regarding non cash assistance.

Finding Details

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
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/2022 expenditure report for the Agriculture Education (20) program was not filed within 20 days of the end of the quarter.
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
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/2022 expenditure report for the Agriculture Education (20) program was not filed within 20 days of the end of the quarter.