Audit 54904

FY End
2022-06-30
Total Expended
$2.35M
Findings
20
Programs
16
Year: 2022 Accepted: 2023-03-03

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
59123 2022-003 - Yes L
59124 2022-005 - Yes L
59125 2022-004 - Yes L
59126 2022-008 - - L
59127 2022-007 - - L
59128 2022-009 - - L
59129 2022-001 - Yes P
59130 2022-002 Material Weakness Yes P
59131 2022-006 - - L
59132 2022-010 - - B
635565 2022-003 - Yes L
635566 2022-005 - Yes L
635567 2022-004 - Yes L
635568 2022-008 - - L
635569 2022-007 - - L
635570 2022-009 - - L
635571 2022-001 - Yes P
635572 2022-002 Material Weakness Yes P
635573 2022-006 - - L
635574 2022-010 - - B

Programs

ALN Program Spent Major Findings
32.009 Emergency Connectivity Fund Program $536,250 Yes 0
10.555 National School Lunch Program $460,736 - 0
84.027 Special Education_grants to States $321,053 - 1
84.010 Title I Grants to Local Educational Agencies $264,426 - 1
84.425 Education Stabilization Fund Esser II $180,922 Yes 0
10.553 School Breakfast Program $101,739 - 0
84.425 Education Stabilization Fund Esser II Jumpstart $78,785 Yes 1
84.367 Improving Teacher Quality State Grants $50,840 - 1
84.425 Education Stabilization Fund Esser I $46,567 Yes 0
10.555 Non-Cash Food Commodity $42,982 - 0
93.778 Medical Assistance Program $30,398 - 0
10.555 Fresh Fruits and Vegetables $25,406 - 0
84.425 Education Stabilization Fund Esser De $24,758 Yes 0
84.424 Student Support and Academic Enrichment Program $12,961 - 1
84.173 Special Education_preschool Grants $7,261 - 1
84.425 Education Stabilization Fund $1,008 Yes 0

Contacts

Name Title Type
GC8AMBAES5N6 Pj Caposey Auditee
8156452230 Jenny Blocker Auditor
No contacts on file

Notes to SEFA

Title: Noncash assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Meridian School District No. 223 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 table in Notes to SEFA for information regarding non cash assistance.

Finding Details

Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 3/31/22 expenditure report for the Title I - Low Income program (CFDA 84.010A) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 3/31/22 expenditure report for the Title II - Teacher Quality program (CFDA 64.367A) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 3/31/22 expenditure report for the Title IV - Student Support & Academic Enrichment Program (CFDA 84.424A) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 3/31/22 expenditure report for the IDEA Flow Through Program (CFDA 84.027A) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 3/31/22 expenditure report for the IDEA Pre-School Flow Through program (CFDA 84.173) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 3/31/22 expenditure report for the ESSER II - Jumpstart Kindergarten and First Grade program was not submitted within the required timeframe.
One or more custodians of funds failed to comply with the bonding requirements of the Illinois School Code. The treasurer's bond in force was not sufficient to meet the bonding requirement for one month during fiscal year 2022. Illinois School Code requires the district treasurer to be bonded for at least 25% of the total funds in his/her custody.
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).
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 12/31/21 and 3/31/22 expenditure reports for the Agriculture Education program were not submitted within the required timeframe.
The District is required to file an accurate expenditure report. The 6/30/22 ESSER II expenditure report reflects expenditures that were not supported by the District's documentation of the program for fiscal year 2022.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 3/31/22 expenditure report for the Title I - Low Income program (CFDA 84.010A) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 3/31/22 expenditure report for the Title II - Teacher Quality program (CFDA 64.367A) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 3/31/22 expenditure report for the Title IV - Student Support & Academic Enrichment Program (CFDA 84.424A) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 3/31/22 expenditure report for the IDEA Flow Through Program (CFDA 84.027A) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 3/31/22 expenditure report for the IDEA Pre-School Flow Through program (CFDA 84.173) was not submitted within the required timeframe.
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 3/31/22 expenditure report for the ESSER II - Jumpstart Kindergarten and First Grade program was not submitted within the required timeframe.
One or more custodians of funds failed to comply with the bonding requirements of the Illinois School Code. The treasurer's bond in force was not sufficient to meet the bonding requirement for one month during fiscal year 2022. Illinois School Code requires the district treasurer to be bonded for at least 25% of the total funds in his/her custody.
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).
Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 12/31/21 and 3/31/22 expenditure reports for the Agriculture Education program were not submitted within the required timeframe.
The District is required to file an accurate expenditure report. The 6/30/22 ESSER II expenditure report reflects expenditures that were not supported by the District's documentation of the program for fiscal year 2022.