FAC Explorer

Audit 403773

FY End
2025-06-30
Total Expended
$2.74M
Findings
1
Programs
12
Organization: Calumet Public School District 132 (IL)
Year: 2025 Accepted: 2026-06-15
Auditor: LAUTERBACH & AMEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1217610 2025-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION_GRANTS TO STATES $252,986 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $181,466 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $170,437 Yes 0
84.367 IMPROVING TEACHER QUALITY STATE GRANTS $90,822 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $70,652 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $44,320 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $42,679 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $42,315 Yes 0
84.425 EDUCATION STABILIZATION FUND $16,799 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $15,997 Yes 0
84.173 SPECIAL EDUCATION_PRESCHOOL GRANTS $13,988 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $11,692 Yes 0

Contacts

Name Title Type
YENBQ5WN5HZ3 Sheryl Coleman Auditee
7737961787 Don Shaw Auditor
No contacts on file

Notes to SEFA

The District received $47,603 of Federal non-cash commodities passed through the Illinois State Board of Education.
The District did not remit any funds to subrecipients.

Finding Details

Finding 2025-001
Comment: The District’s management has not received a bank reconciliation from the Calumet Township Treasurer for pooled cash and investments. This represents a material weakness in the internal control over financial reporting. Recommendation: We recommend as a means of better control, that bank reconciliation’s be performed each month and any variances be investigated and adjusted immediately. As these are performed by the Township Treasurer, we recommend the District require the monthly bank reconciliations and supporting documents to ensure the correct balances as allocated to District. Management’s Response: The Superintendent, along with staff, will work with the Calumet Township Treasurer to ensure that monthly bank reconciliations and support documents are performed and received prior to or during audit fieldwork.