FAC Explorer

Audit 297606

FY End
2023-06-30
Total Expended
$973,564
Findings
2
Programs
20
Organization: Pearl City C.u.s.d. #200 (IL)
Year: 2023 Accepted: 2024-03-26
Auditor: Benning Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384492 2023-001 - Yes P
960934 2023-001 - Yes P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund Esser III $422,218 Yes 1
10.555 National School Lunch Program $135,370 - 0
84.027 Special Education_grants to States $119,534 - 0
84.010 Title I Grants to Local Educational Agencies $104,113 - 0
84.358 Rural Education $35,435 - 0
10.555 Arp Child Nutrition Supply Chain Assistance $29,760 - 0
32.009 Emergency Connectivity Fund Program $25,627 - 0
84.027 Special Education_grants to States Arp Idea Ft $21,052 - 0
84.425 Education Stabilization Fund D3 $16,796 Yes 0
10.555 Non-Cash Food Commodity Program $16,502 - 0
84.173 Special Education_preschool Grants $13,210 - 0
10.555 School Breakfast Program $10,150 - 0
93.778 Medical Assistance Program $9,464 - 0
10.555 Fresh Fruits and Vegetables Program $4,970 - 0
10.553 School Breakfast Program $4,061 - 0
84.425 Education Stabilization Fund Arp McKinney- Vento Homeless $2,977 Yes 0
10.555 Special Milk Program $1,029 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0
84.048 Career and Technical Education -- Basic Grants to States $395 - 0
10.556 Special Milk Program $273 - 0

Contacts

Name Title Type
LUDVS2KKT7X9 Mike Schiffman Auditee
8154432715 Jenny Blocker Auditor
No contacts on file

Notes to SEFA

Title: Non cash assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Pearl City School District No. 200 and is presented on the cash basis of accounting. The information in this schedule is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirement, 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 use the de minimis cost rate. See table in the Notes to SEFA for information

Finding Details

Finding 2023-001
The District is responsible for preparation of accurate financial statements. A material audit adjustment was identified during the fiscal year 2023 financial audit. Several adjustments were needed in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and Illinois Program Accounting Manual (IPAM).
Finding 2023-001
The District is responsible for preparation of accurate financial statements. A material audit adjustment was identified during the fiscal year 2023 financial audit. Several adjustments were needed in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and Illinois Program Accounting Manual (IPAM).