FAC Explorer

Audit 9995

FY End
2023-06-30
Total Expended
$9.30M
Findings
6
Programs
13
Organization: Cook County School District 130 (IL)
Year: 2023 Accepted: 2024-01-06
Auditor: John Kasperek CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7618 2023-001 - Yes L
7619 2023-001 - Yes L
7620 2023-001 - Yes L
584060 2023-001 - Yes L
584061 2023-001 - Yes L
584062 2023-001 - Yes L

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $518,175 - 0
84.425 Education Stabilization Fund $420,025 Yes 0
93.778 Medical Assistance Program $216,606 - 0
84.424 Student Support and Academic Enrichment Program $152,013 - 1
84.010 Title I Grants to Local Educational Agencies $144,750 - 0
10.555 National School Lunch Program $94,819 - 0
84.377 School Improvement Grants $41,308 - 0
84.027 Special Education_grants to States $25,800 Yes 0
84.367 Improving Teacher Quality State Grants $23,949 - 1
10.558 Child and Adult Care Food Program $20,910 - 0
84.173 Special Education_preschool Grants $8,964 Yes 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0
84.365 English Language Acquisition State Grants $1,600 - 1

Contacts

Name Title Type
VLRHWMGLPSS8 Colleen McKay Auditee
7083856800 Stephanie Blanco Auditor
No contacts on file

Notes to SEFA

Title: Note 4: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Cook County School District 130 (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. 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 auditee did not use the de minimis cost rate. There are no amounts provided to subrecipients from each federal program listed on the accompanying Schedule of Expenditures of Federal Awards.
Title: Note 5: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Cook County School District 130 (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. 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 auditee did not use the de minimis cost rate. The District expended $0 in the form of non-cash assistance and has been included in the Schedule of Expenditures of Federal Awards.
Title: Note 6: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Cook County School District 130 (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. 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 auditee did not use the de minimis cost rate. 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: Note 7: Major Program Determination Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Cook County School District 130 (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. 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 auditee did not use the de minimis cost rate. 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
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "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. Condition: The School District did not comply with the requirements of filing period reports by the due dates set by ISBE. A total of 3 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period expenditure reports. The report for the period ending 08/31/2022 due 09/20/2022, was submitted on 09/24/22 for grant 84.365. The reports for the period ending 08/31/2022 due 09/20/2022, were submitted on 09/29/22 for grants 84.424 and 84.367. 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. 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. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 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 on a timely manner by the due dates.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "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. Condition: The School District did not comply with the requirements of filing period reports by the due dates set by ISBE. A total of 3 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period expenditure reports. The report for the period ending 08/31/2022 due 09/20/2022, was submitted on 09/24/22 for grant 84.365. The reports for the period ending 08/31/2022 due 09/20/2022, were submitted on 09/29/22 for grants 84.424 and 84.367. 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. 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. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 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 on a timely manner by the due dates.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "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. Condition: The School District did not comply with the requirements of filing period reports by the due dates set by ISBE. A total of 3 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period expenditure reports. The report for the period ending 08/31/2022 due 09/20/2022, was submitted on 09/24/22 for grant 84.365. The reports for the period ending 08/31/2022 due 09/20/2022, were submitted on 09/29/22 for grants 84.424 and 84.367. 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. 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. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 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 on a timely manner by the due dates.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "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. Condition: The School District did not comply with the requirements of filing period reports by the due dates set by ISBE. A total of 3 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period expenditure reports. The report for the period ending 08/31/2022 due 09/20/2022, was submitted on 09/24/22 for grant 84.365. The reports for the period ending 08/31/2022 due 09/20/2022, were submitted on 09/29/22 for grants 84.424 and 84.367. 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. 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. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 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 on a timely manner by the due dates.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "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. Condition: The School District did not comply with the requirements of filing period reports by the due dates set by ISBE. A total of 3 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period expenditure reports. The report for the period ending 08/31/2022 due 09/20/2022, was submitted on 09/24/22 for grant 84.365. The reports for the period ending 08/31/2022 due 09/20/2022, were submitted on 09/29/22 for grants 84.424 and 84.367. 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. 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. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 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 on a timely manner by the due dates.
Finding 2023-001
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "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. Condition: The School District did not comply with the requirements of filing period reports by the due dates set by ISBE. A total of 3 reports were filed late. Questioned Costs: N/A. Context: The School District did not timely file multiple period expenditure reports. The report for the period ending 08/31/2022 due 09/20/2022, was submitted on 09/24/22 for grant 84.365. The reports for the period ending 08/31/2022 due 09/20/2022, were submitted on 09/29/22 for grants 84.424 and 84.367. 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. 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. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. 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 on a timely manner by the due dates.