FAC Explorer

Audit 801

FY End
2023-06-30
Total Expended
$1.54M
Findings
2
Programs
14
Organization: Marseilles Elementary School District No. 150 (IL)
Year: 2023 Accepted: 2023-10-18
Auditor: Newkirk & Associates INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
377 2023-001 Material Weakness Yes L
576819 2023-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.425 Elementary and Secondary School Emergency Relief Grant $688,520 Yes 1
10.555 National School Lunch Program $251,169 - 0
84.010 Title I- Low Income $217,499 - 0
84.027 Fed. Sp. Ed.- Idea- Through $155,170 - 0
10.553 School Breakfast Program $70,160 - 0
93.778 Medical Assistance Program $47,027 - 0
84.367 Improving Teacher Quality State Grants $23,104 - 0
84.010 Title I- School Improvement $20,000 - 0
84.424 Student Support and Academic Enrichment Program $17,550 - 0
10.555 Commodities $13,538 - 0
84.173 Fed. Sp. Ed.- Preschool Flow-Through $13,422 - 0
84.358 Rural Education $13,357 - 0
10.555 Dept. of Defense- Fresh Fruits and Vegetables $9,081 - 0
10.649 National School Lunch Program $14 - 0

Contacts

Name Title Type
WAMQUQ5N4HK6 Brenda Donahue Auditee
8157952428 William Newkirk Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of MARSEILLES ESD NO. 150 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, 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 General-Purpose financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not elect to use the 10% de minimis cost rate

Finding Details

Finding 2023-001
Criteria or specific requirement: The District must have functioning controls over financial reporting. Condition: The District does not have all of the controls described above, and relies upon the auditor for this expertise. Context: It was determined that District personnel do not have the expertise necessary to prepare external financial reports without assistance from the auditor.
Finding 2023-001
Criteria or specific requirement: The District must have functioning controls over financial reporting. Condition: The District does not have all of the controls described above, and relies upon the auditor for this expertise. Context: It was determined that District personnel do not have the expertise necessary to prepare external financial reports without assistance from the auditor.