CHADWICK-MILLEDGEVILLE C.U.S.D. #399

EIN: 362679913

UEI: MSUEMJYER6W3

Data as of August 25, 2026

CHADWICK-MILLEDGEVILLE C.U.S.D. #3991 audit years4 findings
1
Audit Years
4
Total Findings
0
Repeat Findings

FY 2022-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on April 12, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 12, 2023 (1049 days ago).

What is a management decision? →
2022-001
Other

The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2022 financial audit. Several 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).

Show full finding ▾
Full finding narrative

The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2022 financial audit. Several 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).

Corrective Action Plan

Meet with the auditors to make sure grants and other expenditures are classed to appropriate line items. See full Corrective Action Plan on the district letterhead.

About Other →
2022-002
Other

One or more custodians of funds failed to comply with the bonding requirements of the Illinois School Code. The treasurer's bond in force was not sufficient to meet the bonding requirement for one month during fiscal year 2022. Illinois School Codes requires the district treasurer to be bonded for at least 25% of the total funds in his/her custody.

Show full finding ▾
Full finding narrative

One or more custodians of funds failed to comply with the bonding requirements of the Illinois School Code. The treasurer's bond in force was not sufficient to meet the bonding requirement for one month during fiscal year 2022. Illinois School Codes requires the district treasurer to be bonded for at least 25% of the total funds in his/her custody.

Corrective Action Plan

The District has increased the treasurer's bond for fiscal year 2023. See full Corrective Action Plan on the District's letterhead.

About Other →
2022-003
Reporting

Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/22 IDEA ARP Flow Through (CFDA 84.027X) expenditure report was not submitted within the required timeframe.

Show full finding ▾
Full finding narrative

Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/22 IDEA ARP Flow Through (CFDA 84.027X) expenditure report was not submitted within the required timeframe.

Corrective Action Plan

The bookkeeper will add a monthly task reminder to the calendar to review and file expenditure reports. See full Corrective Action Plan on the district letterhead.

About Reporting →
2022-004
Reporting

Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/22 IDEA Pre-School Funding Flow Through (CFDA 84.173) expenditure report was not submitted within the required timeframe.

Show full finding ▾
Full finding narrative

Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/22 IDEA Pre-School Funding Flow Through (CFDA 84.173) expenditure report was not submitted within the required timeframe.

Corrective Action Plan

The bookkeeper will add a monthly task reminder to the calendar to review and file expenditure reports. See full Corrective Action Plan on the district letterhead.

About Reporting →

Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.

Are you this organization?

Track your findings and corrective action plans across audit cycles.

Start tracking findings →

Do you fund this organization?

Monitor subrecipient audit findings and compliance status.

Start monitoring →

Product

Resources

Legal

Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.

© 2026 Single Audit Intelligence. All data is public domain.