FAC Explorer

Audit 587

FY End
2023-06-30
Total Expended
$1.05M
Findings
2
Programs
10
Organization: Heyworth Community Unit School District No. 4 (IL)
Year: 2023 Accepted: 2023-10-03
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
312 2023-002 Significant Deficiency - F
576754 2023-002 Significant Deficiency - F

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $242,922 - 0
84.010 Title I Grants to Local Educational Agencies $105,231 - 0
84.027 Special Education_grants to States $35,301 - 0
84.425 Education Stabilization Fund $23,999 Yes 0
93.778 Medical Assistance Program $18,935 - 0
84.367 Improving Teacher Quality State Grants $16,100 - 0
84.424 Student Support and Academic Enrichment Program $6,194 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0
84.173 Special Education_preschool Grants $585 - 0
10.553 School Breakfast Program $113 - 0

Contacts

Name Title Type
YAJ7KSSNQKQ3 Kristen Patrick Auditee
3094733727 Adam Pulley Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Heyworth Community Unit School District No. 4 (the District) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). 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 or changes in net position of the District.
Title: NONCASH ASSISTANCE Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. There was no noncash assistance in the current year.
Title: INSURANCE Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Nonmonetary assistance is reported in the Schedule at the fair value of the nonmonetary assistance received and disbursed. The District received nonmonetary assistance under Assistance Listing number 10.555 as noted in the accompanying schedule of expenditures of federal awards.

Finding Details

Finding 2023-002
Federal Agency: U.S. Department of Education Federal Program Name: Elementary and Secondary School Emergency Relief (ESSER) Fund Assistance Listing Number: 84.425U Federal Award Identification Number and Year: S425D210041 - 2022 Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 22-4998-E3 Award Period: July 1, 2021 through June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or Specific Requirement: Equipment and property exceeding $500 purchased with federal grant funding are required to be tracked in an inventory listing. Condition: During our testing of equipment and property, we noted 13 items which were not tracked in an inventory listing. Questioned Costs: $9,364 Context: This finding was noted by reconciling the inventory listing with capital outlay purchases. Cause: This finding was an oversight by management. Effect: Noncompliance with grant requirements could lead to loss of federal grant funding. Repeat Finding: This finding is not a repeat finding from the immediately prior year. Recommendation: We recommend the District implement internal controls necessary to ensure all equipment and property purchases exceeding $500 purchased with federal grant funding are appropriately tracked. Views of Responsible Officials: There is no disagreement with the audit finding. The District’s Grants Manager will collaborate to ensure all program equipment and property purchases exceeding $500 involving federal monies are appropriately tracked.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Program Name: Elementary and Secondary School Emergency Relief (ESSER) Fund Assistance Listing Number: 84.425U Federal Award Identification Number and Year: S425D210041 - 2022 Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 22-4998-E3 Award Period: July 1, 2021 through June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or Specific Requirement: Equipment and property exceeding $500 purchased with federal grant funding are required to be tracked in an inventory listing. Condition: During our testing of equipment and property, we noted 13 items which were not tracked in an inventory listing. Questioned Costs: $9,364 Context: This finding was noted by reconciling the inventory listing with capital outlay purchases. Cause: This finding was an oversight by management. Effect: Noncompliance with grant requirements could lead to loss of federal grant funding. Repeat Finding: This finding is not a repeat finding from the immediately prior year. Recommendation: We recommend the District implement internal controls necessary to ensure all equipment and property purchases exceeding $500 purchased with federal grant funding are appropriately tracked. Views of Responsible Officials: There is no disagreement with the audit finding. The District’s Grants Manager will collaborate to ensure all program equipment and property purchases exceeding $500 involving federal monies are appropriately tracked.