FAC Explorer

Audit 53998

FY End
2022-06-30
Total Expended
$1.33M
Findings
4
Programs
10
Organization: Carrollton Community Unit School District No 1 (IL)
Year: 2022 Accepted: 2022-11-09
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58151 2022-002 - - L
58152 2022-002 - - L
634593 2022-002 - - L
634594 2022-002 - - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $313,378 Yes 1
84.027 Special Education_grants to States $210,393 - 0
10.555 National School Lunch Program $158,733 - 0
84.010 Title I Grants to Local Educational Agencies $121,250 - 0
10.553 School Breakfast Program $107,079 - 0
93.778 Medical Assistance Program $15,875 - 0
84.358 Rural Education $7,216 - 0
84.048 Career and Technical Education -- Basic Grants to States $5,981 - 0
84.173 Special Education_preschool Grants $3,279 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
EJAFFC7PRWJ6 Mark Halwachs Auditee
2179425314 Danny Phipps Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Federal awards are accounted for using the modified cash basis of accounting. The Schedule reflects the modified cash basis of accounting in which revenues are recognized when received and expenditures are recognized when spent. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) summarizes the expenditures of Carrollton Community Unit School District No. 1 under programs of the federal government for the fiscal year ended June 30 2022. Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in fund balance, revenues and expenditures of the District.For purposes of the Schedule, federal awards include all grants, contracts and similar agreements entered into directly between the District and agencies and departments of the federal government and all sub-awards to the District by nonfederal organizations pursuant to federal grants, contracts and similar agreements. The schedule presents expenditures by federal agency for the Districts major and nonmajor programs in accordance with the provisions of the U.S. Office of Management and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: SUBRECIPIENTS Accounting Policies: Federal awards are accounted for using the modified cash basis of accounting. The Schedule reflects the modified cash basis of accounting in which revenues are recognized when received and expenditures are recognized when spent. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. NONE.
Title: NONMONETARY DISTRIBUTIONS Accounting Policies: Federal awards are accounted for using the modified cash basis of accounting. The Schedule reflects the modified cash basis of accounting in which revenues are recognized when received and expenditures are recognized when spent. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. During the year ended June 30, 2022, the District received $27,773 in non-cash funding through the Illinois State Board of Educations Child Nutrition program.
Title: INSURANCE Accounting Policies: Federal awards are accounted for using the modified cash basis of accounting. The Schedule reflects the modified cash basis of accounting in which revenues are recognized when received and expenditures are recognized when spent. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The District had no insurance as it relates to federal programs in effect for the year ended June 30, 2022.
Title: LOAN AND LOAN GUARANTEES Accounting Policies: Federal awards are accounted for using the modified cash basis of accounting. The Schedule reflects the modified cash basis of accounting in which revenues are recognized when received and expenditures are recognized when spent. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The District had no outstanding loans or loan guarantees from federal sources as of June 30, 2022.
Title: DONATED PERSONAL PROTECTIVE EQUIPMENT Accounting Policies: Federal awards are accounted for using the modified cash basis of accounting. The Schedule reflects the modified cash basis of accounting in which revenues are recognized when received and expenditures are recognized when spent. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The District did not receive any donated personal protective equipment from federal sources as of June 30, 2022.

Finding Details

Finding 2022-002
CRITERIA OR SPECIFIC REQUIREMENT-Reporting CONDITION-The District's general ledger expense total did not agree to the total reported to the Illinois State Board of Education on the quarterly expense report for the period ended June 30, 2022. In addition, this report was filed untimely. QUESTIONED COSTS-None CONTEXT-The June 30, 2022 expenditure report filed with the Illinois State Board of Education had a discrepancy between the general ledger expense total (more) and the total claimed on the expenditure report (less). All expenses incurred were in the proper period and there were no questioned costs. In addition, the aforementioned expenditure report was also filed untimely with the Illinois State Board of Education. EFFECT-The District's general ledger accounts did not reconcile the June 30, 2022 expenditure report filed with the Illinois State Board of Education. In addition, the report was not filed in a timely manner. CAUSE-This was an oversight by management personnel in the District. RECOMMENDATION-The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. The District should also ensure all expenditure reports are filed in a timely manner. MANAGEMENT'S RESPONSE-The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education and ensure all reports are filed in a timely manner.
Finding 2022-002
CRITERIA OR SPECIFIC REQUIREMENT-Reporting CONDITION-The District's general ledger expense total did not agree to the total reported to the Illinois State Board of Education on the quarterly expense report for the period ended June 30, 2022. In addition, this report was filed untimely. QUESTIONED COSTS-None CONTEXT-The June 30, 2022 expenditure report filed with the Illinois State Board of Education had a discrepancy between the general ledger expense total (more) and the total claimed on the expenditure report (less). All expenses incurred were in the proper period and there were no questioned costs. In addition, the aforementioned expenditure report was also filed untimely with the Illinois State Board of Education. EFFECT-The District's general ledger accounts did not reconcile the June 30, 2022 expenditure report filed with the Illinois State Board of Education. In addition, the report was not filed in a timely manner. CAUSE-This was an oversight by management personnel in the District. RECOMMENDATION-The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. The District should also ensure all expenditure reports are filed in a timely manner. MANAGEMENT'S RESPONSE-The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education and ensure all reports are filed in a timely manner.
Finding 2022-002
CRITERIA OR SPECIFIC REQUIREMENT-Reporting CONDITION-The District's general ledger expense total did not agree to the total reported to the Illinois State Board of Education on the quarterly expense report for the period ended June 30, 2022. In addition, this report was filed untimely. QUESTIONED COSTS-None CONTEXT-The June 30, 2022 expenditure report filed with the Illinois State Board of Education had a discrepancy between the general ledger expense total (more) and the total claimed on the expenditure report (less). All expenses incurred were in the proper period and there were no questioned costs. In addition, the aforementioned expenditure report was also filed untimely with the Illinois State Board of Education. EFFECT-The District's general ledger accounts did not reconcile the June 30, 2022 expenditure report filed with the Illinois State Board of Education. In addition, the report was not filed in a timely manner. CAUSE-This was an oversight by management personnel in the District. RECOMMENDATION-The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. The District should also ensure all expenditure reports are filed in a timely manner. MANAGEMENT'S RESPONSE-The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education and ensure all reports are filed in a timely manner.
Finding 2022-002
CRITERIA OR SPECIFIC REQUIREMENT-Reporting CONDITION-The District's general ledger expense total did not agree to the total reported to the Illinois State Board of Education on the quarterly expense report for the period ended June 30, 2022. In addition, this report was filed untimely. QUESTIONED COSTS-None CONTEXT-The June 30, 2022 expenditure report filed with the Illinois State Board of Education had a discrepancy between the general ledger expense total (more) and the total claimed on the expenditure report (less). All expenses incurred were in the proper period and there were no questioned costs. In addition, the aforementioned expenditure report was also filed untimely with the Illinois State Board of Education. EFFECT-The District's general ledger accounts did not reconcile the June 30, 2022 expenditure report filed with the Illinois State Board of Education. In addition, the report was not filed in a timely manner. CAUSE-This was an oversight by management personnel in the District. RECOMMENDATION-The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. The District should also ensure all expenditure reports are filed in a timely manner. MANAGEMENT'S RESPONSE-The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education and ensure all reports are filed in a timely manner.