FAC Explorer

Audit 384861

FY End
2025-06-30
Total Expended
$2.13M
Findings
7
Programs
14
Organization: Meridian Community Unit School District No. 101 (IL)
Year: 2025 Accepted: 2026-02-02
Auditor: BEUSSINK HEY ROE & STRODER LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1171875 2025-001 Material Weakness Yes L
1171876 2025-001 Material Weakness Yes L
1171877 2025-001 Material Weakness Yes L
1171878 2025-001 Material Weakness Yes L
1171879 2025-001 Material Weakness Yes L
1171880 2025-001 Material Weakness Yes L
1171881 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION_GRANTS TO STATES $230,528 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $134,972 Yes 0
84.425 EDUCATION STABILIZATION FUND $129,718 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $99,556 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $37,144 Yes 1
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $36,821 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $36,678 Yes 0
84.367 IMPROVING TEACHER QUALITY STATE GRANTS $31,312 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $16,127 Yes 0
84.358 RURAL EDUCATION $15,982 Yes 0
84.173 SPECIAL EDUCATION_PRESCHOOL GRANTS $14,499 Yes 0
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $8,728 Yes 0
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $7,851 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $6,874 Yes 1

Contacts

Name Title Type
ZFT4ER3DLP65 Dr. Lisa Thomas Auditee
6183436401 Jeffrey C. Stroder, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Meridian CUSD 101 and is presented on the modified 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 Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts basic financial statements.
The auditee elected not to use the 10% de minimis cost rate.
Of the federal expenditures presented in the schedule, Meridian CUSD 101 provided no federal awards to subrecipients.
The following amounts were expended in the form of non-cash assistance by Meridian CUSD 101 and should be included in the Schedule of Expenditures of Federal Awards: Non-Cash Commodities (AL 10.555) $18,249; Other Non-Cash Assistance - Dept. of Defense Fruits & Vegetables $18,895; Total Non-Cash $37,144.

Finding Details

Finding 2025-001
Criteria: For internal controls over reporting, the daily meal counts submitted to the Illinois State Board of Education should be reviewed by a responsible official for accuracy prior to submission. Condition: Meal counts are submitted to the Illinois State Board of Education without review for accuracy by a responsible official. Questioned Costs: None. Context: Expenditures from the Child Nutrition Cluster totaled $410,219 during the fiscal year ended June 30, 2025. Effect: Increased risk that inaccurate counts could be submitted to the Illinois State Board of Education, leading to inaccurate grant funds received. Cause: The Food Service Director was unaware that a responsible official should be reviewing the meal count reports before submission to ensure accuracy. Recommendtion: We recommend the District expand their internal controls to require a responsible official to review the daily meal count reports for accuracy prior to submission of the reports to the Illinois State Board of Education. Management's Response: Daily meal counts will be reviewed by administration on a monthly basis.