FAC Explorer

Audit 7732

FY End
2023-06-30
Total Expended
$5.25M
Findings
12
Programs
12
Organization: Lansing Elementary School District No. 158 (IL)
Year: 2023 Accepted: 2023-12-20
Auditor: John Kasperek CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
5718 2023-001 - - L
5719 2023-001 - - L
5720 2023-001 - - L
5721 2023-001 - - L
5722 2023-001 - - L
5723 2023-001 - - L
582160 2023-001 - - L
582161 2023-001 - - L
582162 2023-001 - - L
582163 2023-001 - - L
582164 2023-001 - - L
582165 2023-001 - - L

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $325,812 - 0
93.778 Medical Assistance Program $235,688 - 0
84.367 Improving Teacher Quality State Grants $167,969 - 0
84.424 Student Support and Academic Enrichment Program $127,405 - 0
84.425 Education Stabilization Fund $99,934 Yes 0
10.555 National School Lunch Program $43,248 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $35,625 - 0
84.365 English Language Acquisition State Grants $8,500 - 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0
84.010 Title I Grants to Local Educational Agencies $2,514 Yes 0
84.027 Special Education_grants to States $0 - 1
84.173 Special Education_preschool Grants $0 - 1

Contacts

Name Title Type
HN71B9BM54W1 Nathan Schilling Auditee
7084746700 Stephanie Blanco Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Lansing Elementary School District No. 158 (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, changes in net position or cash flows of the District.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the modified 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.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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% de minimis indirect cost rate allowed under the Uniform Guidance. The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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% de minimis indirect cost rate allowed under the Uniform Guidance. There are no amounts provided to subrecipients from each federal program listed on the accompanying Schedule of Expenditures of Federal Awards.
Title: Non-Cash Assistance Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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% de minimis indirect cost rate allowed under the Uniform Guidance. The District expended $43,248 in the form of non-cash assistance and has been included in the Schedule of Expenditures of Federal Awards.
Title: Other Information Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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% de minimis indirect cost rate allowed under the Uniform Guidance. The District did not have any federal insurance in effect during the year ended June 30, 2023. The District did not have any loans or loan guarantees outstanding as of June 30, 2023. The District had no federal grants requiring matching expenditures.
Title: Major Program Determination Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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% de minimis indirect cost rate allowed under the Uniform Guidance. In accordance with the requirements of the Office of Management and Budget Uniform Requirements, Cost Principles, and Audit Requirements for Federal Awards, major programs for the District are individual programs or a cluster of programs determined using a risk-based analysis. The threshold for distinguishing Type A and Type B programs was $750,000.

Finding Details

Finding 2023-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. 9. Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due dates set by ISBE. A total of 6 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file period and quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 12/12/22 for grant 84.365. The reports for the period ending 11/30/22, due 12/20/22, were submitted on 1/19/23 for grants 84.173 and 84.027. The reports for the quarter ending 12/31/22 due 1/20/23, were submitted on 2/8/23 for grants 84.425W, 84.027X and 84.173. 12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. 9. Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due dates set by ISBE. A total of 6 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file period and quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 12/12/22 for grant 84.365. The reports for the period ending 11/30/22, due 12/20/22, were submitted on 1/19/23 for grants 84.173 and 84.027. The reports for the quarter ending 12/31/22 due 1/20/23, were submitted on 2/8/23 for grants 84.425W, 84.027X and 84.173. 12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. 9. Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due dates set by ISBE. A total of 6 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file period and quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 12/12/22 for grant 84.365. The reports for the period ending 11/30/22, due 12/20/22, were submitted on 1/19/23 for grants 84.173 and 84.027. The reports for the quarter ending 12/31/22 due 1/20/23, were submitted on 2/8/23 for grants 84.425W, 84.027X and 84.173. 12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. 9. Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due dates set by ISBE. A total of 6 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file period and quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 12/12/22 for grant 84.365. The reports for the period ending 11/30/22, due 12/20/22, were submitted on 1/19/23 for grants 84.173 and 84.027. The reports for the quarter ending 12/31/22 due 1/20/23, were submitted on 2/8/23 for grants 84.425W, 84.027X and 84.173. 12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. 9. Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due dates set by ISBE. A total of 6 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file period and quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 12/12/22 for grant 84.365. The reports for the period ending 11/30/22, due 12/20/22, were submitted on 1/19/23 for grants 84.173 and 84.027. The reports for the quarter ending 12/31/22 due 1/20/23, were submitted on 2/8/23 for grants 84.425W, 84.027X and 84.173. 12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. 9. Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due dates set by ISBE. A total of 6 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file period and quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 12/12/22 for grant 84.365. The reports for the period ending 11/30/22, due 12/20/22, were submitted on 1/19/23 for grants 84.173 and 84.027. The reports for the quarter ending 12/31/22 due 1/20/23, were submitted on 2/8/23 for grants 84.425W, 84.027X and 84.173. 12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. 9. Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due dates set by ISBE. A total of 6 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file period and quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 12/12/22 for grant 84.365. The reports for the period ending 11/30/22, due 12/20/22, were submitted on 1/19/23 for grants 84.173 and 84.027. The reports for the quarter ending 12/31/22 due 1/20/23, were submitted on 2/8/23 for grants 84.425W, 84.027X and 84.173. 12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. 9. Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due dates set by ISBE. A total of 6 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file period and quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 12/12/22 for grant 84.365. The reports for the period ending 11/30/22, due 12/20/22, were submitted on 1/19/23 for grants 84.173 and 84.027. The reports for the quarter ending 12/31/22 due 1/20/23, were submitted on 2/8/23 for grants 84.425W, 84.027X and 84.173. 12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. 9. Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due dates set by ISBE. A total of 6 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file period and quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 12/12/22 for grant 84.365. The reports for the period ending 11/30/22, due 12/20/22, were submitted on 1/19/23 for grants 84.173 and 84.027. The reports for the quarter ending 12/31/22 due 1/20/23, were submitted on 2/8/23 for grants 84.425W, 84.027X and 84.173. 12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. 9. Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due dates set by ISBE. A total of 6 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file period and quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 12/12/22 for grant 84.365. The reports for the period ending 11/30/22, due 12/20/22, were submitted on 1/19/23 for grants 84.173 and 84.027. The reports for the quarter ending 12/31/22 due 1/20/23, were submitted on 2/8/23 for grants 84.425W, 84.027X and 84.173. 12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. 9. Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due dates set by ISBE. A total of 6 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file period and quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 12/12/22 for grant 84.365. The reports for the period ending 11/30/22, due 12/20/22, were submitted on 1/19/23 for grants 84.173 and 84.027. The reports for the quarter ending 12/31/22 due 1/20/23, were submitted on 2/8/23 for grants 84.425W, 84.027X and 84.173. 12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Finding 2023-001
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting" generally requires that LEA's report financial information to the pass-through entity and that those reports are accurate and supported by the underlying accounting records. 9. Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due dates set by ISBE. A total of 6 reports were filed late. 10. Questioned Costs: N/A. 11. Context: The School District did not timely file period and quarterly expenditure reports for multiple grants. The report for the quarter ending 9/30/22, due 10/20/22, was submitted on 12/12/22 for grant 84.365. The reports for the period ending 11/30/22, due 12/20/22, were submitted on 1/19/23 for grants 84.173 and 84.027. The reports for the quarter ending 12/31/22 due 1/20/23, were submitted on 2/8/23 for grants 84.425W, 84.027X and 84.173. 12. Effect: The District was not compliant with reporting requirements. Due to the late filing of reports, ISBE could freeze the School District's federal funds. 13. Cause: Policies and procedures are in place that provide reasonable assurance that reports of federal awards submitted to ISBE are filed in a timely manner by the due dates provided by ISBE. The School District did not follow this process. 14. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 15. Management's response: The District has agreed with the findings and recommendations as presented. The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.