Board Report October 2025

Compliance and Other Matters As part of obtaining reasonable assurance about whether Pontiac Township High School District No. 90's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. School District's Response to Findings The District has considered the impact of having the auditor participate in the preparation of its financial statements and, based on the basis of accounting used and prescribed format followed in the presentation, determined oversight by its personnel sufficiently reduces any risks of not complying with financial reporting matters. Government Auditing Standards requires the auditor to perform limited procedures on Pontiac Township High School District No. 90's response to the findings identified in our audit and described previously. The Pontiac Township High School District No. 90's response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response. Purpose of this Report This report is intended solely for the information and use of the Board of Education, management, and the Illinois State Board of Education, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties.

Normal, Illinois October 8, 2024

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