FAC Explorer

Audit 380432

FY End
2025-06-30
Total Expended
$951,544
Findings
1
Programs
12
Organization: Rockton School District No. 140 (IL)
Year: 2025 Accepted: 2026-01-09
Auditor: BENNING GROUP LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1168545 2025-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $330,871 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $280,058 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $165,855 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $37,636 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $35,377 Yes 0
10.555 FRESH FRUITS & VEGETABLES $28,038 Yes 1
10.553 SCHOOL BREAKFAST PROGRAM $22,072 Yes 0
10.555 NON CASH COMMODITIES $19,653 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $16,566 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $12,225 Yes 0
10.555 CHILD NUTURITION SUPPLY CHAIN ASSISSTANCE $2,547 Yes 0
10.556 SPECIAL MILK PROGRAM FOR CHILDREN $646 Yes 0

Contacts

Name Title Type
LWP6NA744GG5 Dan Phelps Auditee
8156247143 Jenny Blocker Auditor
No contacts on file

Notes to SEFA

See table in Notes to SEFA for information

Finding Details

Finding 2025-001
The function of the District treasurer is to review the accounting functions and provide a measure of oversight over daily procedures. The District bookkeeper also serves as the District treasurer. Segregation of duties essential for proper internal control over financial transactions is compromised when the same person functions in the capacity of both the person responsible for recording transactions and the person responsible for oversight of the financial procedures.