FAC Explorer

Finding 1176885 (2025-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-08
Audit: 390734
Organization: Pleasant Valley School District No. 62 (IL)
Auditor: BENNING GROUP LLC

AI Summary

  • Core Issue: Expenditure reports submitted to ISBE were inaccurate for specific funding categories.
  • Impacted Requirements: Reports for IDEA Flow Through, Title I Low Income, Title I School Improvement & Accountability, Title II, and Title IV did not correctly reflect activities for the required dates.
  • Recommended Follow-Up: Review and correct the expenditure reports to ensure compliance with ISBE requirements.

Finding Text

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.

Corrective Action Plan

The district will review expenditures to make sure activities June 30 or prior and July 1 through August 31 are accurately accounted for on the expenditure report that requests this split.

Categories

Student Financial Aid

Other Findings in this Audit

  • 1176882 2025-001
    Material Weakness Repeat
  • 1176883 2025-002
    Material Weakness Repeat
  • 1176884 2025-003
    Material Weakness Repeat
  • 1176886 2025-005
    Material Weakness Repeat
  • 1176887 2025-006
    Material Weakness Repeat
  • 1176888 2025-007
    Material Weakness Repeat
  • 1176889 2025-008
    Material Weakness Repeat

Programs in Audit

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