FAC Explorer

Audit 54251

FY End
2022-06-30
Total Expended
$1.42M
Findings
4
Programs
15
Organization: East Dubuque Unit School District #119 (IL)
Year: 2022 Accepted: 2023-03-08
Auditor: Benning Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46860 2022-001 Significant Deficiency Yes LP
46861 2022-002 - - B
623302 2022-001 Significant Deficiency Yes LP
623303 2022-002 - - B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund Esser III $643,731 Yes 1
10.555 National School Lunch Program $196,732 - 0
84.027 Special Education_grants to States $174,870 - 0
84.425 Education Stabilization Fund Esser II $123,057 Yes 1
84.010 Title I Grants to Local Educational Agencies $87,384 - 0
32.009 Emergency Connectivity Fund Program $60,426 - 0
10.553 School Breakfast Program $44,917 - 0
10.555 Non-Cash Food Commodity $18,368 - 0
84.367 Improving Teacher Quality State Grants $18,082 - 0
10.555 Fresh Fruits and Vegetables $16,845 - 0
93.778 Medical Assistance Program $13,533 - 0
84.173 Special Education_preschool Grants $12,922 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
10.555 National School Lunch Program Crrsa Child Nutrition $3,275 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
J9LJKCG4K131 Tj Potts Auditee
8157472111 Jenny Blocker Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of East Dubuque Unit School District #119 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.

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. Adjustments were needed in order to properly report certain items of revenue and expense in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Finding 2022-002
The District is responsible for preparation of accurate expenditure reports. The District claimed expenditures which were not supported by proper documentation for the program. Expenditures claimed in excess of documented program expenditures total $2,168.
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. Adjustments were needed in order to properly report certain items of revenue and expense in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Finding 2022-002
The District is responsible for preparation of accurate expenditure reports. The District claimed expenditures which were not supported by proper documentation for the program. Expenditures claimed in excess of documented program expenditures total $2,168.