FAC Explorer

Audit 60954

FY End
2022-06-30
Total Expended
$4.65M
Findings
16
Programs
15
Organization: Madison Commuity Unit School District #12 (IL)
Year: 2022 Accepted: 2023-03-19
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
60537 2022-005 Significant Deficiency Yes L
60538 2022-006 Significant Deficiency - F
60539 2022-005 Significant Deficiency Yes L
60540 2022-006 Significant Deficiency - F
60541 2022-005 Significant Deficiency Yes L
60542 2022-005 Significant Deficiency Yes L
60543 2022-005 Significant Deficiency Yes L
60544 2022-005 Significant Deficiency Yes L
636979 2022-005 Significant Deficiency Yes L
636980 2022-006 Significant Deficiency - F
636981 2022-005 Significant Deficiency Yes L
636982 2022-006 Significant Deficiency - F
636983 2022-005 Significant Deficiency Yes L
636984 2022-005 Significant Deficiency Yes L
636985 2022-005 Significant Deficiency Yes L
636986 2022-005 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $778,830 - 0
32.009 Emergency Connectivity Fund Program $292,496 - 0
84.287 Twenty-First Century Community Learning Centers $218,411 - 0
10.553 School Breakfast Program $87,859 - 0
84.424 Student Support and Academic Enrichment Program $87,136 - 0
84.367 Improving Teacher Quality State Grants $61,511 - 0
84.425 Education Stabilization Fund $44,167 Yes 1
84.027 Special Education_grants to States $29,875 - 0
10.559 Summer Food Service Program for Children $9,792 - 0
84.123 Perkins Grant $7,065 - 0
84.196 Education for Homeless Children and Youth $4,051 - 0
10.555 National School Lunch Program $2,333 - 0
84.173 Special Education_preschool Grants $1,547 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0
93.778 Medical Assistance Program $186 - 0

Contacts

Name Title Type
GEK7HEJPCWK3 Andrew Reinking Auditee
6188771712 Dale Holtmann 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 Madison Community Unit School District No. 12 and is presented on the regulatory basis of accounting as prescribed by ISBE. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Costs 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 AUDITEE DID NOT HAVE ANY SUBRECIPIENTS
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Madison Community Unit School District No. 12 and is presented on the regulatory basis of accounting as prescribed by ISBE. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Costs 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 District received $23,298 in Noncash Commodities from the Department of Agriculture and $2,333 in fresh fruits and vegetables from the Dept of Defense.
Title: INSURANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Madison Community Unit School District No. 12 and is presented on the regulatory basis of accounting as prescribed by ISBE. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Costs 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 District purchased insurance through MISSVIC to cover all risks. The District does not have any insurance provided by federal funds.
Title: Loans and Loan Gaurantees Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Madison Community Unit School District No. 12 and is presented on the regulatory basis of accounting as prescribed by ISBE. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Costs 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 District has no loans or loan guarantee agreements from federal sources.

Finding Details

Finding 2022-005
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. Condition: We noted that 12 of the quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: 12 OF 24 quarterly expenditure reports for both programs were submitted between 5 and 85 days after the 20-day deadline. This was an oversight by management personnel in the District due to turnover in the District Office. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-006
Criteria: Equipment, property records must be maintained for equipment purchased with federal funds. Condition: Equipment records were not maintained for items purchased with federal funds. Questioned Costs: None Context: There were 19 fixed asset purchases for a total of $630,355 with these grant funds during the year and no equipment records were maintained. Effect: The District did not comply with the equipment compliance requirement. Cause: The District did not have policies in place to ensure that all compliance requirements were known by employees responsible for the grant funds. Recommendation: We recommend that the compliance supplement is obtained and read for all new grants to ensure that employees are knowledgable about compliance requirements.
Finding 2022-005
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. Condition: We noted that 12 of the quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: 12 OF 24 quarterly expenditure reports for both programs were submitted between 5 and 85 days after the 20-day deadline. This was an oversight by management personnel in the District due to turnover in the District Office. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-006
Criteria: Equipment, property records must be maintained for equipment purchased with federal funds. Condition: Equipment records were not maintained for items purchased with federal funds. Questioned Costs: None Context: There were 19 fixed asset purchases for a total of $630,355 with these grant funds during the year and no equipment records were maintained. Effect: The District did not comply with the equipment compliance requirement. Cause: The District did not have policies in place to ensure that all compliance requirements were known by employees responsible for the grant funds. Recommendation: We recommend that the compliance supplement is obtained and read for all new grants to ensure that employees are knowledgable about compliance requirements.
Finding 2022-005
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. Condition: We noted that 12 of the quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: 12 OF 24 quarterly expenditure reports for both programs were submitted between 5 and 85 days after the 20-day deadline. This was an oversight by management personnel in the District due to turnover in the District Office. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-005
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. Condition: We noted that 12 of the quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: 12 OF 24 quarterly expenditure reports for both programs were submitted between 5 and 85 days after the 20-day deadline. This was an oversight by management personnel in the District due to turnover in the District Office. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-005
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. Condition: We noted that 12 of the quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: 12 OF 24 quarterly expenditure reports for both programs were submitted between 5 and 85 days after the 20-day deadline. This was an oversight by management personnel in the District due to turnover in the District Office. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-005
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. Condition: We noted that 12 of the quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: 12 OF 24 quarterly expenditure reports for both programs were submitted between 5 and 85 days after the 20-day deadline. This was an oversight by management personnel in the District due to turnover in the District Office. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-005
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. Condition: We noted that 12 of the quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: 12 OF 24 quarterly expenditure reports for both programs were submitted between 5 and 85 days after the 20-day deadline. This was an oversight by management personnel in the District due to turnover in the District Office. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-006
Criteria: Equipment, property records must be maintained for equipment purchased with federal funds. Condition: Equipment records were not maintained for items purchased with federal funds. Questioned Costs: None Context: There were 19 fixed asset purchases for a total of $630,355 with these grant funds during the year and no equipment records were maintained. Effect: The District did not comply with the equipment compliance requirement. Cause: The District did not have policies in place to ensure that all compliance requirements were known by employees responsible for the grant funds. Recommendation: We recommend that the compliance supplement is obtained and read for all new grants to ensure that employees are knowledgable about compliance requirements.
Finding 2022-005
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. Condition: We noted that 12 of the quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: 12 OF 24 quarterly expenditure reports for both programs were submitted between 5 and 85 days after the 20-day deadline. This was an oversight by management personnel in the District due to turnover in the District Office. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-006
Criteria: Equipment, property records must be maintained for equipment purchased with federal funds. Condition: Equipment records were not maintained for items purchased with federal funds. Questioned Costs: None Context: There were 19 fixed asset purchases for a total of $630,355 with these grant funds during the year and no equipment records were maintained. Effect: The District did not comply with the equipment compliance requirement. Cause: The District did not have policies in place to ensure that all compliance requirements were known by employees responsible for the grant funds. Recommendation: We recommend that the compliance supplement is obtained and read for all new grants to ensure that employees are knowledgable about compliance requirements.
Finding 2022-005
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. Condition: We noted that 12 of the quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: 12 OF 24 quarterly expenditure reports for both programs were submitted between 5 and 85 days after the 20-day deadline. This was an oversight by management personnel in the District due to turnover in the District Office. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-005
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. Condition: We noted that 12 of the quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: 12 OF 24 quarterly expenditure reports for both programs were submitted between 5 and 85 days after the 20-day deadline. This was an oversight by management personnel in the District due to turnover in the District Office. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-005
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. Condition: We noted that 12 of the quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: 12 OF 24 quarterly expenditure reports for both programs were submitted between 5 and 85 days after the 20-day deadline. This was an oversight by management personnel in the District due to turnover in the District Office. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Finding 2022-005
Criteria: Reporting. All quarterly expenditure reports must be filed with the Illinois State Board of Education no later than 20 days after the end of the quarter. Condition: We noted that 12 of the quarterly expenditure reports were not filed in a timely manner. Questioned Costs: None. Context: 12 OF 24 quarterly expenditure reports for both programs were submitted between 5 and 85 days after the 20-day deadline. This was an oversight by management personnel in the District due to turnover in the District Office. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports were filed timely. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future.