FAC Explorer

Audit 394024

FY End
2025-06-30
Total Expended
$1.18M
Findings
1
Programs
9
Organization: Ridgeview Community Unit District No. 19 (IL)
Year: 2025 Accepted: 2026-03-25
Auditor: PHILLIPS & ASSOCIATES CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1182568 2025-006 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $197,552 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $139,099 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $101,797 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $41,033 Yes 0
84.425 EDUCATION STABILIZATION FUND $28,823 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $10,255 Yes 0
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $9,975 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $6,689 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $6,012 Yes 0

Contacts

Name Title Type
MLN4NVKAUY78 Erik Young Auditee
3097235111 Richard W Phillips Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Ridgeview Community Unit School District No. 19 and is presented on the 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 presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
The District has elected not to use the 10% de minimis cost rate as allowed under Uniform Guidance.
Non-cash assistance is included in the schedule of federal awards at the fair market value of the non-monetary assistance received and disbursed. The District received $19,122 and $10,255 in non-cash commodities and Department of Defense fruits and vegetables, respectively during the fiscal year.
No federal funds of the District were provided to subrecipients during the year.
No federal funds were used to purchase insurance during the fiscal year.

Finding Details

Finding 2025-006
§ 200.512 - The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The required submissions were not submitted within the due dates for the fiscal years ended June 30, 2023 and June 30, 2024. The basic audit for the year ended June 30, 2024 was issued in June 17, 2025,and the audit submissions were not completed and accepted until February 2026.