FAC Explorer

Audit 401597

FY End
2025-06-30
Total Expended
$3.63M
Findings
2
Programs
12
Organization: Ottawa Elementary School District 141 (IL)
Year: 2025 Accepted: 2026-05-18
Auditor: NEWKIRK & ASSOCIATES INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1214870 2025-002 Material Weakness Yes C
1214871 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $809,081 Yes 1
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $380,181 Yes 1
84.425 EDUCATION STABILIZATION FUND $291,328 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $195,812 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $119,325 Yes 0
93.778 GRANTS TO STATES FOR MEDICAID $94,380 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $58,498 Yes 0
84.358 RURAL EDUCATION $58,173 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $33,753 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $27,647 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $2,820 Yes 0
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $1,416 Yes 0

Contacts

Name Title Type
L32ERMNSA8M9 Marissa Darlington Auditee
8154331133 William Newkirk Auditor
No contacts on file

Finding Details

Finding 2025-002
7 Code of Federal Regulations (CFR) 210.19(a)(2) states “In the event that net cash resources exceed 3 months’ average expenditures for the school food authority’s nonprofit school food service or such other amount as may be approved in accordance with this paragraph, the State agency may require the school food authority to reduce the price children are charged for lunches, improve food quality or take other action designed to improve the nonprofit school food service. In the absence of any such action, the State agency shall make adjustments in the rate of reimbursement under the Program."
Finding 2025-001
In accordance with prescribed definitions in AU-C 265, it is a strong indication of a material weakness in internal control if an entity lacks sufficient controls over the period-end financial reporting process. AU-C 265 provides guidance regarding the extent to which the auditor may be involved in drafting an entity's financial statements.