FAC Explorer

Audit 333640

FY End
2024-06-30
Total Expended
$1.18M
Findings
4
Programs
9
Organization: Peru Community School District 124 (IL)
Year: 2024 Accepted: 2024-12-19
Auditor: Newkirk & Associates INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
515789 2024-001 Significant Deficiency - E
515790 2024-001 Significant Deficiency - E
1092231 2024-001 Significant Deficiency - E
1092232 2024-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $288,753 - 0
84.010 Title I Grants to Local Educational Agencies $269,285 Yes 0
10.555 National School Lunch Program $260,438 Yes 1
84.027 Special Education_grants to States $231,428 - 0
10.553 School Breakfast Program $68,699 Yes 1
93.778 Medical Assistance Program $45,716 - 0
84.173 Special Education_preschool Grants $10,317 - 0
84.424 Student Support and Academic Enrichment Program $964 - 0
10.649 Pandemic Ebt Administrative Costs $653 - 0

Contacts

Name Title Type
DLYYYPMNKVN7 Jamie Craven Auditee
8152230486 William Newkirk Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of PERU ESD NO. 124 and is presented on the 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: No indirect costs were used There were no subrecipients
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of PERU ESD NO. 124 and is presented on the 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: No indirect costs were used There were expenditures of $31,502 in the form of non-cash assistance
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of PERU ESD NO. 124 and is presented on the 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: No indirect costs were used No insurance coverage in effect paid with Federal funds during the fiscal year

Finding Details

Finding 2024-001
CFR § 245.6a(7) states: Sources of information. For the purposes of this section, sources of information for verification may include written evidence, collateral contacts, and systems of records as follows: Written evidence shall be used as the primary source of information for verification. Written evidence includes written confirmation of a household's circumstances, such as wage stubs, award letters, and letters from employers. Whenever written evidence is insufficient to confirm income information on the application or current eligibility, the local educational agency may require collateral contacts. The District’s staff did not properly verify information when direct verification was not available. Adequate sources of information were not obtained for verification. Only one verification was required, so it was 1 of 1 that was not properly verified.
Finding 2024-001
CFR § 245.6a(7) states: Sources of information. For the purposes of this section, sources of information for verification may include written evidence, collateral contacts, and systems of records as follows: Written evidence shall be used as the primary source of information for verification. Written evidence includes written confirmation of a household's circumstances, such as wage stubs, award letters, and letters from employers. Whenever written evidence is insufficient to confirm income information on the application or current eligibility, the local educational agency may require collateral contacts. The District’s staff did not properly verify information when direct verification was not available. Adequate sources of information were not obtained for verification. Only one verification was required, so it was 1 of 1 that was not properly verified.
Finding 2024-001
CFR § 245.6a(7) states: Sources of information. For the purposes of this section, sources of information for verification may include written evidence, collateral contacts, and systems of records as follows: Written evidence shall be used as the primary source of information for verification. Written evidence includes written confirmation of a household's circumstances, such as wage stubs, award letters, and letters from employers. Whenever written evidence is insufficient to confirm income information on the application or current eligibility, the local educational agency may require collateral contacts. The District’s staff did not properly verify information when direct verification was not available. Adequate sources of information were not obtained for verification. Only one verification was required, so it was 1 of 1 that was not properly verified.
Finding 2024-001
CFR § 245.6a(7) states: Sources of information. For the purposes of this section, sources of information for verification may include written evidence, collateral contacts, and systems of records as follows: Written evidence shall be used as the primary source of information for verification. Written evidence includes written confirmation of a household's circumstances, such as wage stubs, award letters, and letters from employers. Whenever written evidence is insufficient to confirm income information on the application or current eligibility, the local educational agency may require collateral contacts. The District’s staff did not properly verify information when direct verification was not available. Adequate sources of information were not obtained for verification. Only one verification was required, so it was 1 of 1 that was not properly verified.