FAC Explorer

Audit 297179

FY End
2023-06-30
Total Expended
$1.90M
Findings
6
Programs
13
Organization: Peoria Heights Community Unit School District No. 325 (IL)
Year: 2023 Accepted: 2024-03-25
Auditor: Gorenz and Associates LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384071 2023-002 Significant Deficiency - L
384072 2023-002 Significant Deficiency - L
384073 2023-002 Significant Deficiency - L
960513 2023-002 Significant Deficiency - L
960514 2023-002 Significant Deficiency - L
960515 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $285,565 Yes 0
10.553 School Breakfast Program $87,073 - 0
84.027 Covid-19 - Special Education_grants to States $56,880 Yes 0
93.778 Medical Assistance Program $25,850 - 0
84.010 Title I Grants to Local Educational Agencies $18,998 - 0
10.555 National School Lunch Program $8,403 - 0
84.173 Special Education_preschool Grants $6,932 Yes 0
84.173 Covid-19 - Special Education_preschool Grants $5,957 Yes 0
84.425 Covid-19 - Education Stabilization Fund $5,161 Yes 1
84.367 Improving Teacher Quality State Grants $4,819 - 0
10.556 Special Milk Program for Children $810 - 0
84.424 Student Support and Academic Enrichment Program $800 - 0
10.649 Covid-19 - Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
C196L3C32VP4 Dr. Eric M Heath Auditee
3096868800 Russell J Rumbold Ii, CPA Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of 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 financial position or changes in net position of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of 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 financial position or changes in net position of the District.
Title: Note 2: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of 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 financial position or changes in net position of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. Expenditures reported on the schedule of expenditures of federal awards 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: Note 3: Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of 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 financial position or changes in net position of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. The District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance.
Title: Note 4: Non‐Cash Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of 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 financial position or changes in net position of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. Non‐cash assistance is reported in the schedule of federal awards at the fair market value of the nonmonetary assistance received and disbursed as follows. The District received nonmonetary assistance under Assistance Listing number 10.555 as noted in the accompanying schedule of expenditures of federal awards.
Title: Note 5: Other Information Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of 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 financial position or changes in net position of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. No federal funds were used to purchase insurance coverage during the fiscal year ended June 30, 2023. There were no loans or loan guarantees outstanding as of June 30, 2023. The District had no federal grants which required matching federal expenditures.

Finding Details

Finding 2023-002
Criteria or specific requirement - (including statutory, regulatory, or other citation) - The Code of Federal Regulations (CFR) Title 2, Part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $27,366 paid in September 2023. These amounts were not reported as committed or obligated. Questioned Costs - NONE. Contexts - The District received federal reimbursement before expenditures were paid. Effect - The June 30, 2023 expenditure report was filed overstating expenditures by $27,366. Cause - Grant expenditures reported on the final June 30, 2023 expenditure report included $27,366 of expenditures that that were not paid by the District until the following fiscal year. Recommendation - Grant expenditure reports should only include expenditures that have been paid during the grant report expenditure period. Managment's response - There is no disagreement with this finding and management will monitor all future federal reimbursement requests.
Finding 2023-002
Criteria or specific requirement - (including statutory, regulatory, or other citation) - The Code of Federal Regulations (CFR) Title 2, Part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $27,366 paid in September 2023. These amounts were not reported as committed or obligated. Questioned Costs - NONE. Contexts - The District received federal reimbursement before expenditures were paid. Effect - The June 30, 2023 expenditure report was filed overstating expenditures by $27,366. Cause - Grant expenditures reported on the final June 30, 2023 expenditure report included $27,366 of expenditures that that were not paid by the District until the following fiscal year. Recommendation - Grant expenditure reports should only include expenditures that have been paid during the grant report expenditure period. Managment's response - There is no disagreement with this finding and management will monitor all future federal reimbursement requests.
Finding 2023-002
Criteria or specific requirement - (including statutory, regulatory, or other citation) - The Code of Federal Regulations (CFR) Title 2, Part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $27,366 paid in September 2023. These amounts were not reported as committed or obligated. Questioned Costs - NONE. Contexts - The District received federal reimbursement before expenditures were paid. Effect - The June 30, 2023 expenditure report was filed overstating expenditures by $27,366. Cause - Grant expenditures reported on the final June 30, 2023 expenditure report included $27,366 of expenditures that that were not paid by the District until the following fiscal year. Recommendation - Grant expenditure reports should only include expenditures that have been paid during the grant report expenditure period. Managment's response - There is no disagreement with this finding and management will monitor all future federal reimbursement requests.
Finding 2023-002
Criteria or specific requirement - (including statutory, regulatory, or other citation) - The Code of Federal Regulations (CFR) Title 2, Part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $27,366 paid in September 2023. These amounts were not reported as committed or obligated. Questioned Costs - NONE. Contexts - The District received federal reimbursement before expenditures were paid. Effect - The June 30, 2023 expenditure report was filed overstating expenditures by $27,366. Cause - Grant expenditures reported on the final June 30, 2023 expenditure report included $27,366 of expenditures that that were not paid by the District until the following fiscal year. Recommendation - Grant expenditure reports should only include expenditures that have been paid during the grant report expenditure period. Managment's response - There is no disagreement with this finding and management will monitor all future federal reimbursement requests.
Finding 2023-002
Criteria or specific requirement - (including statutory, regulatory, or other citation) - The Code of Federal Regulations (CFR) Title 2, Part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $27,366 paid in September 2023. These amounts were not reported as committed or obligated. Questioned Costs - NONE. Contexts - The District received federal reimbursement before expenditures were paid. Effect - The June 30, 2023 expenditure report was filed overstating expenditures by $27,366. Cause - Grant expenditures reported on the final June 30, 2023 expenditure report included $27,366 of expenditures that that were not paid by the District until the following fiscal year. Recommendation - Grant expenditure reports should only include expenditures that have been paid during the grant report expenditure period. Managment's response - There is no disagreement with this finding and management will monitor all future federal reimbursement requests.
Finding 2023-002
Criteria or specific requirement - (including statutory, regulatory, or other citation) - The Code of Federal Regulations (CFR) Title 2, Part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $27,366 paid in September 2023. These amounts were not reported as committed or obligated. Questioned Costs - NONE. Contexts - The District received federal reimbursement before expenditures were paid. Effect - The June 30, 2023 expenditure report was filed overstating expenditures by $27,366. Cause - Grant expenditures reported on the final June 30, 2023 expenditure report included $27,366 of expenditures that that were not paid by the District until the following fiscal year. Recommendation - Grant expenditure reports should only include expenditures that have been paid during the grant report expenditure period. Managment's response - There is no disagreement with this finding and management will monitor all future federal reimbursement requests.