FAC Explorer

Audit 289482

FY End
2023-06-30
Total Expended
$62.82M
Findings
8
Programs
18
Organization: Board of Education of the City of Peoria (IL)
Year: 2023 Accepted: 2024-02-08
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
366605 2023-003 Significant Deficiency - L
366606 2023-003 Significant Deficiency - L
366607 2023-003 Significant Deficiency - L
366608 2023-003 Significant Deficiency - L
943047 2023-003 Significant Deficiency - L
943048 2023-003 Significant Deficiency - L
943049 2023-003 Significant Deficiency - L
943050 2023-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $12.28M - 0
10.555 National School Lunch Program $6.83M Yes 1
84.027 Special Education_grants to States $3.91M Yes 0
10.553 School Breakfast Program $3.05M Yes 1
84.367 Improving Teacher Quality State Grants $1.01M - 0
84.287 Twenty-First Century Community Learning Centers $1.00M - 0
84.184 Safe and Drug-Free Schools and Communities_national Programs $764,005 - 0
93.778 Medical Assistance Program $698,043 - 0
84.424 Student Support and Academic Enrichment Program $542,213 - 0
84.215 Fund for the Improvement of Education $409,922 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $257,488 - 0
10.558 Child and Adult Care Food Program $240,384 Yes 1
10.559 Summer Food Service Program for Children $187,498 Yes 1
84.173 Special Education_preschool Grants $163,004 Yes 0
84.365 English Language Acquisition State Grants $152,070 - 0
17.258 Wia Adult Program $102,634 - 0
84.425 Education Stabilization Fund $64,534 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $9,672 - 0

Contacts

Name Title Type
C83FD7GDF7B1 Mick Willis Auditee
3096726735 Adam Pulley Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual 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 not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Board of Education of the City of Peoria, District No. 150 (the 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 net position or changes in net position of the District.
Title: NONMONETARY ASSISTANCE Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual 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 not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Nonmonetary assistance is reported in the Schedule at the fair market value of the nonmonetary assistance received and disbursed. The District received nonmonetary assistance under Assistance Listing Number 10.555 as noted in the Schedule.

Finding Details

Finding 2023-003
Federal Agency: U.S. Department of Education Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.555, 10-553, 10.559. Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 22-4210-000, 23-4210-00, 22-4220-00, 23-4220-00, 23-4225-00 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance - Other Matter Criteria or Specific Requirement: The District is required to have an internal control over compliance of reporting. Condition: During our testing of reports for the Child Nutrition Cluster, we noted the reports were not reviewed by someone within the District that is separate from the preparer. The District does not have an internal control system over the submission of reports related to this program. Questioned Costs: None Context: We noted this condition in 6 out of 6 financial reports tested. Cause: The District does not have proper internal controls in place regarding submission of reports. Effect: The District may not detect errors in grant reporting in which it is responsible for. Repeat Finding: This finding was not reported in the prior year. Recommendation: We recommend the District implement an internal control to review the work performed by the individual preparing the reports before submission. Views of Responsible Officials and Planned Corrective Actions: The District now reviews the work performed by the individual preparing the reports before submission.
Finding 2023-003
Federal Agency: U.S. Department of Education Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.555, 10-553, 10.559. Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 22-4210-000, 23-4210-00, 22-4220-00, 23-4220-00, 23-4225-00 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance - Other Matter Criteria or Specific Requirement: The District is required to have an internal control over compliance of reporting. Condition: During our testing of reports for the Child Nutrition Cluster, we noted the reports were not reviewed by someone within the District that is separate from the preparer. The District does not have an internal control system over the submission of reports related to this program. Questioned Costs: None Context: We noted this condition in 6 out of 6 financial reports tested. Cause: The District does not have proper internal controls in place regarding submission of reports. Effect: The District may not detect errors in grant reporting in which it is responsible for. Repeat Finding: This finding was not reported in the prior year. Recommendation: We recommend the District implement an internal control to review the work performed by the individual preparing the reports before submission. Views of Responsible Officials and Planned Corrective Actions: The District now reviews the work performed by the individual preparing the reports before submission.
Finding 2023-003
Federal Agency: U.S. Department of Education Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.555, 10-553, 10.559. Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 22-4210-000, 23-4210-00, 22-4220-00, 23-4220-00, 23-4225-00 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance - Other Matter Criteria or Specific Requirement: The District is required to have an internal control over compliance of reporting. Condition: During our testing of reports for the Child Nutrition Cluster, we noted the reports were not reviewed by someone within the District that is separate from the preparer. The District does not have an internal control system over the submission of reports related to this program. Questioned Costs: None Context: We noted this condition in 6 out of 6 financial reports tested. Cause: The District does not have proper internal controls in place regarding submission of reports. Effect: The District may not detect errors in grant reporting in which it is responsible for. Repeat Finding: This finding was not reported in the prior year. Recommendation: We recommend the District implement an internal control to review the work performed by the individual preparing the reports before submission. Views of Responsible Officials and Planned Corrective Actions: The District now reviews the work performed by the individual preparing the reports before submission.
Finding 2023-003
Federal Agency: U.S. Department of Education Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.555, 10-553, 10.559. Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 22-4210-000, 23-4210-00, 22-4220-00, 23-4220-00, 23-4225-00 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance - Other Matter Criteria or Specific Requirement: The District is required to have an internal control over compliance of reporting. Condition: During our testing of reports for the Child Nutrition Cluster, we noted the reports were not reviewed by someone within the District that is separate from the preparer. The District does not have an internal control system over the submission of reports related to this program. Questioned Costs: None Context: We noted this condition in 6 out of 6 financial reports tested. Cause: The District does not have proper internal controls in place regarding submission of reports. Effect: The District may not detect errors in grant reporting in which it is responsible for. Repeat Finding: This finding was not reported in the prior year. Recommendation: We recommend the District implement an internal control to review the work performed by the individual preparing the reports before submission. Views of Responsible Officials and Planned Corrective Actions: The District now reviews the work performed by the individual preparing the reports before submission.
Finding 2023-003
Federal Agency: U.S. Department of Education Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.555, 10-553, 10.559. Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 22-4210-000, 23-4210-00, 22-4220-00, 23-4220-00, 23-4225-00 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance - Other Matter Criteria or Specific Requirement: The District is required to have an internal control over compliance of reporting. Condition: During our testing of reports for the Child Nutrition Cluster, we noted the reports were not reviewed by someone within the District that is separate from the preparer. The District does not have an internal control system over the submission of reports related to this program. Questioned Costs: None Context: We noted this condition in 6 out of 6 financial reports tested. Cause: The District does not have proper internal controls in place regarding submission of reports. Effect: The District may not detect errors in grant reporting in which it is responsible for. Repeat Finding: This finding was not reported in the prior year. Recommendation: We recommend the District implement an internal control to review the work performed by the individual preparing the reports before submission. Views of Responsible Officials and Planned Corrective Actions: The District now reviews the work performed by the individual preparing the reports before submission.
Finding 2023-003
Federal Agency: U.S. Department of Education Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.555, 10-553, 10.559. Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 22-4210-000, 23-4210-00, 22-4220-00, 23-4220-00, 23-4225-00 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance - Other Matter Criteria or Specific Requirement: The District is required to have an internal control over compliance of reporting. Condition: During our testing of reports for the Child Nutrition Cluster, we noted the reports were not reviewed by someone within the District that is separate from the preparer. The District does not have an internal control system over the submission of reports related to this program. Questioned Costs: None Context: We noted this condition in 6 out of 6 financial reports tested. Cause: The District does not have proper internal controls in place regarding submission of reports. Effect: The District may not detect errors in grant reporting in which it is responsible for. Repeat Finding: This finding was not reported in the prior year. Recommendation: We recommend the District implement an internal control to review the work performed by the individual preparing the reports before submission. Views of Responsible Officials and Planned Corrective Actions: The District now reviews the work performed by the individual preparing the reports before submission.
Finding 2023-003
Federal Agency: U.S. Department of Education Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.555, 10-553, 10.559. Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 22-4210-000, 23-4210-00, 22-4220-00, 23-4220-00, 23-4225-00 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance - Other Matter Criteria or Specific Requirement: The District is required to have an internal control over compliance of reporting. Condition: During our testing of reports for the Child Nutrition Cluster, we noted the reports were not reviewed by someone within the District that is separate from the preparer. The District does not have an internal control system over the submission of reports related to this program. Questioned Costs: None Context: We noted this condition in 6 out of 6 financial reports tested. Cause: The District does not have proper internal controls in place regarding submission of reports. Effect: The District may not detect errors in grant reporting in which it is responsible for. Repeat Finding: This finding was not reported in the prior year. Recommendation: We recommend the District implement an internal control to review the work performed by the individual preparing the reports before submission. Views of Responsible Officials and Planned Corrective Actions: The District now reviews the work performed by the individual preparing the reports before submission.
Finding 2023-003
Federal Agency: U.S. Department of Education Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.555, 10-553, 10.559. Pass-Through Agency: Illinois State Board of Education (ISBE) Pass-Through Number(s): 22-4210-000, 23-4210-00, 22-4220-00, 23-4220-00, 23-4225-00 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance - Other Matter Criteria or Specific Requirement: The District is required to have an internal control over compliance of reporting. Condition: During our testing of reports for the Child Nutrition Cluster, we noted the reports were not reviewed by someone within the District that is separate from the preparer. The District does not have an internal control system over the submission of reports related to this program. Questioned Costs: None Context: We noted this condition in 6 out of 6 financial reports tested. Cause: The District does not have proper internal controls in place regarding submission of reports. Effect: The District may not detect errors in grant reporting in which it is responsible for. Repeat Finding: This finding was not reported in the prior year. Recommendation: We recommend the District implement an internal control to review the work performed by the individual preparing the reports before submission. Views of Responsible Officials and Planned Corrective Actions: The District now reviews the work performed by the individual preparing the reports before submission.