FAC Explorer

Audit 398157

FY End
2025-06-30
Total Expended
$1.25M
Findings
3
Programs
10
Organization: Lasalle-Peru Township Hsd No. 120 (IL)
Year: 2025 Accepted: 2026-04-08
Auditor: NEWKIRK & ASSOCIATES INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1206158 2025-001 Material Weakness Yes B
1206159 2025-002 Material Weakness Yes E
1206160 2025-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $336,628 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $294,868 Yes 2
84.027 SPECIAL EDUCATION GRANTS TO STATES $225,381 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $56,311 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $43,314 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $29,132 Yes 0
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $18,725 Yes 0
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $13,365 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $8,295 Yes 0
84.425 EDUCATION STABILIZATION FUND $1,005 Yes 0

Contacts

Name Title Type
M3R5XPKQMSP9 Ingrid Cushing Auditee
8152231721 William Newkirk Auditor
No contacts on file

Finding Details

Finding 2025-001
2 CFR section 200.302(b)(3-4) states “The financial management system of each non-Federal entity must provide for the following… (3) Records that identify adequately the source and application of funds for federally-funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. (4) Effective control over, and accountability for, all funds, property, and other assets. The non-Federal entity must adequately safeguard all assets and assure that they are used solely for authorized purposes.”
Finding 2025-002
7 CFR Part 245.10(a)(2) states “An assurance that for children who are not categorically eligible for free and reduced price benefits the local educational agency will determine eligibility for free and reduced price meals or free milk in accordance with the current Income Eligibility Guidelines.”
Finding 2025-003
7 CFR Part 210.8(a)(s) states, “Prior to the submission of a monthly Claim for Reimbursement, each school food authority shall review the lunch count data for each school under its jurisdiction to ensure the accuracy of the monthly Claim for Reimbursement. The objective of this review is to ensure that monthly claims include only the number of free, reduced price and paid lunches served on any day of operation to children currently eligible for such lunches.”