FAC Explorer

Audit 387572

FY End
2025-06-30
Total Expended
$3.67M
Findings
5
Programs
13
Organization: Harvard Community Unit School District No. 50 (IL)
Year: 2025 Accepted: 2026-02-17
Auditor: SIKICH CPA LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1173965 2025-002 Material Weakness Yes N
1173966 2025-002 Material Weakness Yes N
1173967 2025-002 Material Weakness Yes N
1173968 2025-002 Material Weakness Yes N
1173969 2025-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION_GRANTS TO STATES $678,507 Yes 0
84.425 COVID-19; EDUCATION STABILIZATION FUND $595,515 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $309,910 Yes 1
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $109,827 Yes 0
84.126 REHABILITATION SERVICES_VOCATIONAL REHABILITATION GRANTS TO STATES $103,650 Yes 0
84.367 IMPROVING TEACHER QUALITY STATE GRANTS $72,318 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $52,183 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $49,704 Yes 1
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $45,498 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $45,050 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $43,182 Yes 0
84.173 SPECIAL EDUCATION_PRESCHOOL GRANTS $16,466 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $12,404 Yes 1

Contacts

Name Title Type
F34WA3JRBLP4 Melissa Geyman Sell Auditee
8159434022 Lindsey Fish Auditor
No contacts on file

Notes to SEFA

Of the federal expenditures presented in the schedule, Harvard Cusd #50 provided federal awards to subrecipients as follows:
The following amounts were expended in the form of non-cash assistance by Harvard Community Unit School District #50 and should be included in the Schedule of Expenditures of Federal Awards:
Insurance coverage in effect paid with Federal funds during the fiscal year:

Finding Details

Finding 2025-002
2025-002 Child Nutrition Cluster 2025 Criteria: Per 7 CFR 210.14, a National School Lunch Program sponsor shall limit its net cash reserves to an amount that does not exceed three months' average expenditures for its nonprofit school food service. Condition: At June 30, 2025, the District maintained fund balance in excess of three months' average expenditures. This is considered an instance of noncompliance. Questioned Costs: None Context: The District has been operating the National School Lunch Program with revenues in excess of expenditures for several years. While the District is working towards spending down the fund balance, at June 30, 2025 the District maintained fund balance in excess of three months' average expenditures. Effect: The District has a fund balance in excess of three months' average expenditures for the Food Service Program. Cause: The District had been operating the food service program with revenues in excess of expenditures for several years. Recommendation: We recommend the District work on decreasing the fund balance to below the three months' average expenditures. Management's Reponse: See corrective action plan