FAC Explorer

Audit 390734

FY End
2025-06-30
Total Expended
$1.20M
Findings
8
Programs
13
Organization: Pleasant Valley School District No. 62 (IL)
Year: 2025 Accepted: 2026-03-08
Auditor: BENNING GROUP LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1176882 2025-001 Material Weakness Yes P
1176883 2025-002 Material Weakness Yes P
1176884 2025-003 Material Weakness Yes L
1176885 2025-004 Material Weakness Yes L
1176886 2025-005 Material Weakness Yes B
1176887 2025-006 Material Weakness Yes L
1176888 2025-007 Material Weakness Yes L
1176889 2025-008 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
10.553 SCHOOL BREAKFAST PROGRAM $136,027 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $103,805 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $102,349 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $80,778 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $78,512 Yes 0
84.425 EDUCATION STABILIZATION FUND $73,977 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $40,976 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $35,272 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $29,945 Yes 0
10.555 NON-CASH COMMODITIES $10,358 Yes 0
10.555 FRESH FRUITS & VEGETABLES FAVORS $7,392 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $5,396 Yes 0
10.555 ARP CHILD NUTRITION EMERGENCY FUNDING $662 Yes 0

Contacts

Name Title Type
V18SGFEFKK66 Tracy Forck Auditee
3096790634 Jenny Blocker Auditor
No contacts on file

Notes to SEFA

See table in the Notes to SEFA for information.

Finding Details

Finding 2025-001
The District is required to complete accurate and timely bank reconciliations. The District lacks adequate procedures for monthly bank reconciliations within their general ledger system and between the bookkeeper's cash reports and the treasurer's reports.
Finding 2025-002
The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2054 financial audit. Several adjustments were needed in order to properly report certain items of revenue and expense in accordance with the provisions of the Illinois School Code and Illinois Program Accounting Manual (IPAM).
Finding 2025-003
Expenditure reports are required to be submitted to ISBE on a timely basis. The December 31, 2024 Other State Program 3999-VP, Title I Low Income, Title II, Title IV, IDEA FT, IDEA PS and March 31, 2025 Title I Low Income, Title I School Improvement, IDEA FT, IDEA PS and Title II expenditure reports were not filed within the required time frame.
Finding 2025-004
Accurate expenditure reports are required to be submitted to ISBE. The August 31, 2024 IDEA Flow Through, Title I Low Income, Title I School Improvement & Accountability, Title II, Title IV did not accurately report the "activities June 30 or prior" and "activities July 1 through 8/31/24" on the final expenditure report.
Finding 2025-005
The District is required to file an accurate expenditure report. The August 31, 2024 Title I Low Income expenditure report reflects expenditures that were not supported by the District's documentation of the program for fiscal year 2025.
Finding 2025-006
Expenditure reports are required to be submitted to ISBE on a timely basis. The Title I - Low Income expenditure reports for December 31, 2024 and March 31, 2025 were not filed within the required time frame.
Finding 2025-007
Expenditure reports are required to be submitted to ISBE on a timely basis. The Title I - School Improvement & Accountability expenditure report for March 31, 2025 was not filed within the required time frame
Finding 2025-008
Cash disbursements should follow the District's written procedures. Two tested transactions were not approved in the board minutes. The Board was not given a complete list of expenditures to be approved for payment.