FAC Explorer

Audit 379980

FY End
2025-06-30
Total Expended
$1.12M
Findings
4
Programs
12
Organization: Winnebago Cusd #323 (IL)
Year: 2025 Accepted: 2026-01-07
Auditor: BENNING GROUP LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1168191 2025-001 Material Weakness Yes P
1168192 2025-002 Material Weakness Yes L
1168193 2025-003 Material Weakness Yes L
1168194 2025-004 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $344,731 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $319,582 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $218,884 Yes 1
93.778 MEDICAL ASSISTANCE PROGRAM $43,981 Yes 0
84.425 EDUCATION STABILIZATION FUND $43,571 Yes 0
10.555 NON CASH COMMODITIES $35,557 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $33,289 Yes 2
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $28,731 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $23,656 Yes 0
10.555 FRESH FRUITS & VEGETABLES $14,691 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $8,211 Yes 0
10.555 CHILD NUTURTION SUPPLY CHAIN $1,962 Yes 0

Contacts

Name Title Type
DUM2FW67LR78 John Schwuchow Auditee
8153352456 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 the 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 the 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 IDEA Flow Through, IDEA Pre-k and ESSER 4 expenditure reports were not filed within the required time frame.
Finding 2025-003
Expenditure reports are required to be submitted to ISBE on a timely basis. The IDEA Pre-School Flow Through expenditure report for September 30, 2024 was not filed within the required time frame.
Finding 2025-004
Expenditure reports are required to be submitted to ISBE on a timely basis. The IDEA Flow Through expenditure report for September 30, 2024 was not filed within the required time frame.