FAC Explorer

Audit 379054

FY End
2025-06-30
Total Expended
$783,212
Findings
3
Programs
14
Organization: Eastland C.u.s.d. #308 (IL)
Year: 2025 Accepted: 2026-01-05
Auditor: BENNING GROUP LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1167766 2025-001 Material Weakness Yes L
1167767 2025-002 Material Weakness Yes P
1167768 2025-003 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $202,561 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $196,226 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $179,818 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $49,006 Yes 0
10.555 NON CASH COMMODITIES $31,366 Yes 0
10.555 FRESH FRUITS & VEGETABLES $28,474 Yes 1
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $27,221 Yes 0
84.425 EDUCATION STABILIZATION FUND $21,800 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $17,812 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $14,851 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $5,656 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $5,097 Yes 2
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $2,225 Yes 0
10.555 CHILD NUTRITION SUPPLY CHAIN ASSISTANCE $1,099 Yes 0

Contacts

Name Title Type
K1JGJK7LRNR8 Alex Kashner Auditee
8154936301 Jenny Blocker Auditor
No contacts on file

Notes to SEFA

See the Notes to the SEFA for information regarding non cash assisstance.

Finding Details

Finding 2025-001
The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2025 financial audit. Adjustments were needed in order to properly report certain items of revenue and expense in accordance with provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).
Finding 2025-002
Expenditure reports are required to be submitted to ISBE on a timely basis. The September 30, 2024 expenditure report for IDEA Preschool was not filed within the required time frame.
Finding 2025-003
Expenditure reports are required to be submitted to ISBE on a timely basis. The September 30, 2024 expenditure report for IDEA Preschool was not filed within the required time frame.