FAC Explorer

Audit 343048

FY End
2024-06-30
Total Expended
$54.60M
Findings
4
Programs
16
Organization: Board of Education of the City of Peoria (IL)
Year: 2024 Accepted: 2025-02-19
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
523657 2024-004 Significant Deficiency Yes L
523658 2024-004 Significant Deficiency Yes L
1100099 2024-004 Significant Deficiency Yes L
1100100 2024-004 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $9.82M - 0
10.555 National School Lunch Program $6.92M - 0
10.553 School Breakfast Program $2.57M - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $1.36M - 0
93.778 Medical Assistance Program $1.06M - 0
84.184 School Safely National Activities $838,343 - 0
84.287 Twenty-First Century Community Learning Centers $594,473 - 0
84.215 Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects $576,544 - 0
84.424 Student Support and Academic Enrichment Program $575,075 - 0
84.027 Special Education Grants to States $391,528 - 0
10.559 Summer Food Service Program for Children $225,564 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $177,037 - 0
10.558 Child and Adult Care Food Program $151,835 - 0
84.365 English Language Acquisition State Grants $55,718 - 0
84.425 Education Stabilization Fund $19,174 Yes 0
84.173 Special Education Preschool Grants $6,746 - 0

Contacts

Name Title Type
C83FD7GDF7B1 Mick Willis Auditee
3096726735 Jeffrey Peek 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 elected not 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, 2024. 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 elected not 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 2024-004
Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 – Elementary and Secondary School Emergency Relief Fund Assistance Listing Number: 84.425 Pass-Through Agency: Illinois State Board of Education Pass-Through Number(s): 24-4998-HL, 24-4998-E3 Award Period: July 1, 2023 – September 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The District is required to have an internal control over compliance specific to reporting. Condition: During our testing of performance reports, we noted that reports were not reviewed by someone within the District that is separate from the preparer. The District does not have an internal control over the submission of reports related to this program. Questioned Costs: None Context: We noted this condition in 2 of 2 performance 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 for which it is responsible. Repeat Finding: This finding is a repeat finding from the immediately prior year but for a different major federal program. The prior year finding number was 2023-003. 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 will review the work performed by the individual preparing the reports before submission.
Finding 2024-004
Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 – Elementary and Secondary School Emergency Relief Fund Assistance Listing Number: 84.425 Pass-Through Agency: Illinois State Board of Education Pass-Through Number(s): 24-4998-HL, 24-4998-E3 Award Period: July 1, 2023 – September 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The District is required to have an internal control over compliance specific to reporting. Condition: During our testing of performance reports, we noted that reports were not reviewed by someone within the District that is separate from the preparer. The District does not have an internal control over the submission of reports related to this program. Questioned Costs: None Context: We noted this condition in 2 of 2 performance 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 for which it is responsible. Repeat Finding: This finding is a repeat finding from the immediately prior year but for a different major federal program. The prior year finding number was 2023-003. 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 will review the work performed by the individual preparing the reports before submission.
Finding 2024-004
Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 – Elementary and Secondary School Emergency Relief Fund Assistance Listing Number: 84.425 Pass-Through Agency: Illinois State Board of Education Pass-Through Number(s): 24-4998-HL, 24-4998-E3 Award Period: July 1, 2023 – September 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The District is required to have an internal control over compliance specific to reporting. Condition: During our testing of performance reports, we noted that reports were not reviewed by someone within the District that is separate from the preparer. The District does not have an internal control over the submission of reports related to this program. Questioned Costs: None Context: We noted this condition in 2 of 2 performance 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 for which it is responsible. Repeat Finding: This finding is a repeat finding from the immediately prior year but for a different major federal program. The prior year finding number was 2023-003. 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 will review the work performed by the individual preparing the reports before submission.
Finding 2024-004
Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 – Elementary and Secondary School Emergency Relief Fund Assistance Listing Number: 84.425 Pass-Through Agency: Illinois State Board of Education Pass-Through Number(s): 24-4998-HL, 24-4998-E3 Award Period: July 1, 2023 – September 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The District is required to have an internal control over compliance specific to reporting. Condition: During our testing of performance reports, we noted that reports were not reviewed by someone within the District that is separate from the preparer. The District does not have an internal control over the submission of reports related to this program. Questioned Costs: None Context: We noted this condition in 2 of 2 performance 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 for which it is responsible. Repeat Finding: This finding is a repeat finding from the immediately prior year but for a different major federal program. The prior year finding number was 2023-003. 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 will review the work performed by the individual preparing the reports before submission.