FAC Explorer

Audit 387209

FY End
2025-06-30
Total Expended
$1.63M
Findings
3
Programs
15
Organization: Trico Community Unit School District #176 (IL)
Year: 2025 Accepted: 2026-02-13
Auditor: KEMPER CPA GROUP LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1173471 2025-002 Material Weakness Yes AB
1173472 2025-002 Material Weakness Yes AB
1173473 2025-002 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $89,388 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $76,893 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $30,937 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $30,878 Yes 0
84.358 RURAL EDUCATION $25,640 Yes 0
10.555 COMMODITIES (NON-CASH) $24,209 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $18,766 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $9,355 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $7,287 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $7,065 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $6,968 Yes 0
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $6,082 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $2,290 Yes 0
84.425 EDUCATION STABILIZATION FUND $1,777 Yes 0
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $629 Yes 0

Contacts

Name Title Type
QMCEHSJ2FE43 Larry Lovel Auditee
6184261111 Kimberly Walker Auditor
No contacts on file

Notes to SEFA

There were no subrecipient for the year ended June 30, 2025.
The following amounts were expended in the form of non-cash assistance by Trico Community Unit School District #176 and should be included in the Schedule of Expenditures of Federal Awards: $42,975 - Non-cash commodities (10.555) of $24,209 and Non-cash assistance - Department of Defense Fruits & Vegetables (10.555) of $18,766.

Finding Details

Finding 2025-002
CRITERIA - The District employees are required to document their time and effort working on federal programs. Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires charges for salaries and benefits to be supported by proper documentation to ensure that charges are accurate, allowable, and properly allocated. CONDITION - During the testing of payroll charged to the Title I program, it was noted that time and effort certifications were not completed or did not contain the proper approvals. QUESTIONED COSTS - None CONTEXT - Exceptions were noted in two of the nine employees tested. EFFECT - Unallowable/unapproved expenditures could be charged to the program. CAUSE - Lack of oversight over the program. RECOMMENDATION - The District should take steps to ensure its internal control procedures are being followed at all times. MANAGEMENT'S RESPONSE - Management agrees with the finding.