FAC Explorer

Audit 53473

FY End
2022-06-30
Total Expended
$3.00M
Findings
2
Programs
12
Organization: Palos Community Consolidated School District No. 118 (IL)
Year: 2022 Accepted: 2022-11-20
Auditor: Mueller & CO LLP Dba Pkf Mueller

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
50776 2022-001 Material Weakness - L
627218 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $201,108 - 0
10.553 School Breakfast Program $160,315 - 0
10.559 Summer Food Service Program for Children $115,657 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $109,764 - 0
84.027 Special Education_grants to States $102,560 - 0
84.367 Improving Teacher Quality State Grants $37,451 - 0
93.778 Medical Assistance Program $28,689 - 0
10.555 National School Lunch Program $17,231 - 0
84.365 English Language Acquisition State Grants $15,000 - 0
84.042 Trio_student Support Services $11,582 - 0
84.173 Special Education_preschool Grants $10,142 - 0
84.425 Education Stabilization Fund $3,236 Yes 0

Contacts

Name Title Type
L2P6BNF9SJ33 Justin Veihman Auditee
7084484800 John Fedus Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3. NONCASH ASSISTANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Palos Community Consolidated School District 118 and is presented on the Modified Accrual 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. Noncash assistance expended by the District was $14,915 for commodities passed through the Illinois State Board of Education and $17,231 for commodities passed through the Department of Defense.
Title: NOTE 4. OTHER INFORMATION Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Palos Community Consolidated School District 118 and is presented on the Modified Accrual 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 amounted to zero. Loans/loan guarantees outstanding at June 30, 2022 amounted to zero. The District had no federal grants requiring matching expenditures during the year ended June 30, 2022.

Finding Details

Finding 2022-001
Palos Community Consolidated School District No. 118 07-016-1180-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2022 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: COVID-19 Elementary and Secondary School Emergency Relief Fund 4. Project No.: 21-4998-E2 5. CFDA No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. 9. Condition The reports tested were not submitted to ISBE by the report due dates. 10. Questioned Costs None. 11. Context The reports tested were between 11 and 27 days late. 12. Effect The compliance requirement for reporting was not met. 13. Cause The District did not have controls in place to monitor that filings were being done on a timely basis. 14. Recommendation We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. 15. Management's response The District management agrees with the finding and recommendation.
Finding 2022-001
Palos Community Consolidated School District No. 118 07-016-1180-04 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2022 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER: 2022 - 001 2. THIS FINDING IS: New 3. Federal Program Name and Year: COVID-19 Elementary and Secondary School Emergency Relief Fund 4. Project No.: 21-4998-E2 5. CFDA No.: 84.425D 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S. Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Per the Illinois State Board of Education (ISBE) guidelines for Electronic Expenditure Reporting, quarterly expenditure reports must be submitted to ISBE within 20 calendar days of the reporting period end date. 9. Condition The reports tested were not submitted to ISBE by the report due dates. 10. Questioned Costs None. 11. Context The reports tested were between 11 and 27 days late. 12. Effect The compliance requirement for reporting was not met. 13. Cause The District did not have controls in place to monitor that filings were being done on a timely basis. 14. Recommendation We recommend that procedures are put in place to ensure that the quarterly expenditure reports are submitted by the due dates set by ISBE. 15. Management's response The District management agrees with the finding and recommendation.