FAC Explorer

Audit 398412

FY End
2025-06-30
Total Expended
$4.60M
Findings
3
Programs
12
Organization: Streator Esd No. 44 (IL)
Year: 2025 Accepted: 2026-04-10
Auditor: NEWKIRK & ASSOCIATES INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1206423 2025-001 Material Weakness Yes L
1206424 2025-002 Material Weakness Yes A
1206425 2025-003 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $806,647 Yes 2
84.027 SPECIAL EDUCATION GRANTS TO STATES $734,918 Yes 0
84.425 EDUCATION STABILIZATION FUND $546,994 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $333,002 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $210,773 Yes 0
93.778 GRANTS TO STATES FOR MEDICAID $110,669 Yes 0
84.358 RURAL EDUCATION $84,006 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $42,440 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $40,747 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $38,896 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $5,024 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $4,995 Yes 0

Contacts

Name Title Type
FUG5GEWYZU85 Jeffrey Alstadt Auditee
8156722926 William Newkirk Auditor
No contacts on file

Finding Details

Finding 2025-001
In accordance with prescribed definitions in AU-C 265, it is a strong indication of a material weakness in internal control if an entity lacks sufficient controls over the period-end financial reporting process. AU-C 265 provides guidance regarding the extent to which the auditor may be involved in drafting an entity's financial statements.
Finding 2025-002
29 CFR 5.5(a)(3)(iI)(B) states: “Information required. The certified payrolls submitted must set out accurately and completely all of the information required to be maintained under paragraph (a)(3)(i)(B) of this section.”
Finding 2025-003
7 Code of Federal Regulations (CFR) 210.19(a)(2) states “In the event that net cash resources exceed 3 months’ average expenditures for the school food authority’s nonprofit school food service or such other amount as may be approved in accordance with this paragraph, the State agency may require the school food authority to reduce the price children are charged for lunches, improve food quality or take other action designed to improve the nonprofit school food service. In the absence of any such action, the State agency shall make adjustments in the rate of reimbursement under the Program.