FAC Explorer

Audit 7041

FY End
2023-06-30
Total Expended
$917,944
Findings
8
Programs
10
Organization: Freeburg Community Consolidated School District No. 70 (IL)
Year: 2023 Accepted: 2023-12-16
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
4878 2023-002 Significant Deficiency Yes L
4879 2023-003 Significant Deficiency - L
4880 2023-002 Significant Deficiency Yes L
4881 2023-002 Significant Deficiency - L
581320 2023-002 Significant Deficiency Yes L
581321 2023-003 Significant Deficiency - L
581322 2023-002 Significant Deficiency Yes L
581323 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $92,520 - 0
84.027 Special Education_grants to States $40,471 Yes 0
10.555 National School Lunch Program $40,022 - 0
84.425 Education Stabilization Fund $38,192 Yes 0
10.553 School Breakfast Program $23,395 - 0
93.778 Medical Assistance Program $7,997 - 0
84.173 Special Education_preschool Grants $4,006 Yes 2
84.424 Student Support and Academic Enrichment Program $2,455 - 0
84.367 Improving Teacher Quality State Grants $2,152 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
LB1JPAVU7XA9 Mark Janssen Auditee
6185393188 Brian Otten Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Freebury Community Consolidated District NO. 70 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 Uniforom 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: They do not use the deminimis. No payments to subrecipients
Title: Non Cash Assistance Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Freebury Community Consolidated District NO. 70 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 Uniforom 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: They do not use the deminimis. Non cash commodities for USDA is $40,022.
Title: Insurance Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Freebury Community Consolidated District NO. 70 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 Uniforom 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: They do not use the deminimis. No Insurance paid from federal awards.
Title: Loans Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Freebury Community Consolidated District NO. 70 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 Uniforom 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: They do not use the deminimis. No loans or loan guarantees
Title: Matching Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Freebury Community Consolidated District NO. 70 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 Uniforom 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: They do not use the deminimis. No matching requirements

Finding Details

Finding 2023-002
Criteria: Reporting. The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts when the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Questioned Costs: No questioned costs. Context: Tied out all the expenditure account numbers in the general ledger versus the 6/30/23 expenditure reports. Noted that the Preschool expenditures were recorded in 2210-300 in the general ledger but were reported in 4000-300 on the expenditure report; for IDEA expenditures recorded in 1220-300 in the general ledger were reported in 2130-300 on the expenditure report, that 1210-100 in the general ledger were reported as 3700-100 on the expenditure report, that 1210-200 in the general eldger were reported in 3700-200 on the expenditure report and that 2210-300 in the general ledger was reported in 4000-300 on the expenditure report; for ARP IDEA expenditure reports recorded in 1220-400 in the general ledger were reported as 3700-400 on the expenditure report and 2210-300 in the general ledger were reported as 4000-300 on the expenditure report. Effect: The expenditure e not recorded/reported consistently between the two reports. Cause: A coding error was made when entering the expenditures into the the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management's response: The District will review the general ledger to the expediture reports before submitting.
Finding 2023-003
Criteria: Reporting. The District budgeted a capital outlay item in a supply account. Condition: It was noted that an expense was budgeted and recorded in the 400 supplies account but should have been budgeted and recorded in the 500 capital outlay account. Questioned costs: $1,233 for a washer/dryer that was paid for out of the supply accounts but should have been budgeted and paid for out of a capital outlay account. Context: The District budgeted for supplies for the Early Childhood special education classroom in the 400 account for a total of $4,006. The District purchased a washer/dryer for $1,233 that should have been budgeted for out of the 500 account. Effect: The District did not properly budget for the expenses in the grant. Cause: A budgeting error was made when completing the budget. Recommendation: We recommend reviewing the budget and amending as ncessary. Management's response: The District will review the budget and amend as necessary during the year.
Finding 2023-002
Criteria: Reporting. The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts when the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Questioned Costs: No questioned costs. Context: Tied out all the expenditure account numbers in the general ledger versus the 6/30/23 expenditure reports. Noted that the Preschool expenditures were recorded in 2210-300 in the general ledger but were reported in 4000-300 on the expenditure report; for IDEA expenditures recorded in 1220-300 in the general ledger were reported in 2130-300 on the expenditure report, that 1210-100 in the general ledger were reported as 3700-100 on the expenditure report, that 1210-200 in the general eldger were reported in 3700-200 on the expenditure report and that 2210-300 in the general ledger was reported in 4000-300 on the expenditure report; for ARP IDEA expenditure reports recorded in 1220-400 in the general ledger were reported as 3700-400 on the expenditure report and 2210-300 in the general ledger were reported as 4000-300 on the expenditure report. Effect: The expenditure e not recorded/reported consistently between the two reports. Cause: A coding error was made when entering the expenditures into the the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management's response: The District will review the general ledger to the expediture reports before submitting.
Finding 2023-002
Criteria: Reporting. The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts when the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Questioned Costs: No questioned costs. Context: Tied out all the expenditure account numbers in the general ledger versus the 6/30/23 expenditure reports. Noted that the Preschool expenditures were recorded in 2210-300 in the general ledger but were reported in 4000-300 on the expenditure report; for IDEA expenditures recorded in 1220-300 in the general ledger were reported in 2130-300 on the expenditure report, that 1210-100 in the general ledger were reported as 3700-100 on the expenditure report, that 1210-200 in the general eldger were reported in 3700-200 on the expenditure report and that 2210-300 in the general ledger was reported in 4000-300 on the expenditure report; for ARP IDEA expenditure reports recorded in 1220-400 in the general ledger were reported as 3700-400 on the expenditure report and 2210-300 in the general ledger were reported as 4000-300 on the expenditure report. Effect: The expenditure e not recorded/reported consistently between the two reports. Cause: A coding error was made when entering the expenditures into the the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management's response: The District will review the general ledger to the expediture reports before submitting.
Finding 2023-002
Criteria: Reporting. The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts when the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Questioned Costs: No questioned costs. Context: Tied out all the expenditure account numbers in the general ledger versus the 6/30/23 expenditure reports. Noted that the Preschool expenditures were recorded in 2210-300 in the general ledger but were reported in 4000-300 on the expenditure report; for IDEA expenditures recorded in 1220-300 in the general ledger were reported in 2130-300 on the expenditure report, that 1210-100 in the general ledger were reported as 3700-100 on the expenditure report, that 1210-200 in the general eldger were reported in 3700-200 on the expenditure report and that 2210-300 in the general ledger was reported in 4000-300 on the expenditure report; for ARP IDEA expenditure reports recorded in 1220-400 in the general ledger were reported as 3700-400 on the expenditure report and 2210-300 in the general ledger were reported as 4000-300 on the expenditure report. Effect: The expenditure e not recorded/reported consistently between the two reports. Cause: A coding error was made when entering the expenditures into the the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management's response: The District will review the general ledger to the expediture reports before submitting.
Finding 2023-003
Criteria: Reporting. The District budgeted a capital outlay item in a supply account. Condition: It was noted that an expense was budgeted and recorded in the 400 supplies account but should have been budgeted and recorded in the 500 capital outlay account. Questioned costs: $1,233 for a washer/dryer that was paid for out of the supply accounts but should have been budgeted and paid for out of a capital outlay account. Context: The District budgeted for supplies for the Early Childhood special education classroom in the 400 account for a total of $4,006. The District purchased a washer/dryer for $1,233 that should have been budgeted for out of the 500 account. Effect: The District did not properly budget for the expenses in the grant. Cause: A budgeting error was made when completing the budget. Recommendation: We recommend reviewing the budget and amending as ncessary. Management's response: The District will review the budget and amend as necessary during the year.
Finding 2023-002
Criteria: Reporting. The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts when the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Questioned Costs: No questioned costs. Context: Tied out all the expenditure account numbers in the general ledger versus the 6/30/23 expenditure reports. Noted that the Preschool expenditures were recorded in 2210-300 in the general ledger but were reported in 4000-300 on the expenditure report; for IDEA expenditures recorded in 1220-300 in the general ledger were reported in 2130-300 on the expenditure report, that 1210-100 in the general ledger were reported as 3700-100 on the expenditure report, that 1210-200 in the general eldger were reported in 3700-200 on the expenditure report and that 2210-300 in the general ledger was reported in 4000-300 on the expenditure report; for ARP IDEA expenditure reports recorded in 1220-400 in the general ledger were reported as 3700-400 on the expenditure report and 2210-300 in the general ledger were reported as 4000-300 on the expenditure report. Effect: The expenditure e not recorded/reported consistently between the two reports. Cause: A coding error was made when entering the expenditures into the the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management's response: The District will review the general ledger to the expediture reports before submitting.
Finding 2023-002
Criteria: Reporting. The accounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts when the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Questioned Costs: No questioned costs. Context: Tied out all the expenditure account numbers in the general ledger versus the 6/30/23 expenditure reports. Noted that the Preschool expenditures were recorded in 2210-300 in the general ledger but were reported in 4000-300 on the expenditure report; for IDEA expenditures recorded in 1220-300 in the general ledger were reported in 2130-300 on the expenditure report, that 1210-100 in the general ledger were reported as 3700-100 on the expenditure report, that 1210-200 in the general eldger were reported in 3700-200 on the expenditure report and that 2210-300 in the general ledger was reported in 4000-300 on the expenditure report; for ARP IDEA expenditure reports recorded in 1220-400 in the general ledger were reported as 3700-400 on the expenditure report and 2210-300 in the general ledger were reported as 4000-300 on the expenditure report. Effect: The expenditure e not recorded/reported consistently between the two reports. Cause: A coding error was made when entering the expenditures into the the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management's response: The District will review the general ledger to the expediture reports before submitting.