FAC Explorer

Audit 57180

FY End
2022-06-30
Total Expended
$1.74M
Findings
2
Programs
12
Organization: Arthur Cusd #305 (IL)
Year: 2022 Accepted: 2023-03-27
Auditor: Mose Yockey Brown & Kull LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61632 2022-004 - - F
638074 2022-004 - - F

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $423,860 - 0
84.027 Special Education_grants to States $332,661 - 0
32.009 Emergency Connectivity Fund Program $124,480 - 0
10.553 School Breakfast Program $74,263 Yes 0
84.367 Improving Teacher Quality State Grants $45,372 - 0
84.424 Student Support and Academic Enrichment Program $25,209 - 0
93.778 Medical Assistance Program $19,314 - 0
84.173 Special Education_preschool Grants $12,719 - 0
84.425 Education Stabilization Fund $6,330 Yes 0
10.555 National School Lunch Program $5,559 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $1,144 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
K8LER2K5EHP5 Shannon Cheek Auditee
2175432511 Robin Yockey Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Arthur Community Unit School District 305 and is presented on the modified 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 Basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Of the federal expenditures presented in the schedule, Arthur Community Unit School District 305 provided no federal awards to subrecipients.
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Arthur Community Unit School District 305 and is presented on the modified 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 Basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The following amounts were expended in the form of non-cash assistance by Arthur Community Unit School District 305 and should be included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (CFDA 10.555): $33,005 OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES $5,559 Total Non-Cash $38,564
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Arthur Community Unit School District 305 and is presented on the modified 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 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: Property- No; Auto- No; General Liability- No; Workers Compensation- No; Loans/Loan Guarantees Outstanding at June 30- No; District had Federal grants requiring matching expenditures- No

Finding Details

Finding 2022-004
1. FINDING NUMBER: 2022- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: COVID 19: Education Stabilization Fund (2021 & 2022) 4. Project No.: 4998-ER & E2 5. CFDA No.: 84.425D-COVID 19 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Equipment and Real Property Management compliance requirements require that property records be maintained that include a description of the property, a serial number or other identification number, the source of funding of the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and the sales price of the property. (2 CFR section 200.313(d)(1)) 9. Condition The District's property records did not include serial numbers for equipment purchased with Education Stabilization Funding. 10. Questioned Costs None 11. Context The inventory of equipment is material to the program. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District was not aware that serial numbers needed to be included in the property records. 14. Recommendation The District should assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing meets the requirements of 2 CFR section 200.313(d)(1). 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.
Finding 2022-004
1. FINDING NUMBER: 2022- 004 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: COVID 19: Education Stabilization Fund (2021 & 2022) 4. Project No.: 4998-ER & E2 5. CFDA No.: 84.425D-COVID 19 6. Passed Through: Illinois State Board of Education 7. Federal Agency: Department of Education 8. Criteria or specific requirement (including statutory, regulatory, or other citation) Equipment and Real Property Management compliance requirements require that property records be maintained that include a description of the property, a serial number or other identification number, the source of funding of the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and the sales price of the property. (2 CFR section 200.313(d)(1)) 9. Condition The District's property records did not include serial numbers for equipment purchased with Education Stabilization Funding. 10. Questioned Costs None 11. Context The inventory of equipment is material to the program. 12. Effect The District is not in compliance with Equipment and Real Property Management compliance requirements. 13. Cause The District was not aware that serial numbers needed to be included in the property records. 14. Recommendation The District should assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing meets the requirements of 2 CFR section 200.313(d)(1). 15. Management's response Management will implement the auditor's recommendation for the year ended June 30, 2023.