FAC Explorer

Audit 380351

FY End
2025-06-30
Total Expended
$1.50M
Findings
2
Programs
14
Organization: Meridian Community Unit School District #223 (IL)
Year: 2025 Accepted: 2026-01-08
Auditor: BENNING GROUP LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1168525 2025-001 Material Weakness Yes P
1168526 2025-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $500,000 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $326,339 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $254,557 Yes 2
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $198,943 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $66,227 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $32,576 Yes 0
10.555 NON-CASH COMMODITIES $31,818 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $23,990 Yes 0
10.555 FRESH FRUITS & VEGETABLES $23,107 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $13,710 Yes 0
20.200 HIGHWAY RESEARCH AND DEVELOPMENT PROGRAM $13,140 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $8,770 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $3,576 Yes 0
10.555 NATIONAL SCHOOL LUNCH - ARP CHILD NUTRITION SUPPLY CHAIN $2,374 Yes 0

Contacts

Name Title Type
GC8AMBAES5N6 Michael Plourde Auditee
8156452230 Jenny Blocker Auditor
No contacts on file

Notes to SEFA

See the table in Notes to SEFA for information regarding non cash assistance

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
The District should be performing reconciliations of payroll liablity accounts and should have a District Treasurer oversee thea ccounting functions. Payroll liability accounts reconciliations were not performed in a timely manner during the year.