Eastland C.U.S.D #308

EIN: 366007392

UEI: K1JGJK7LRNR8

Data as of August 20, 2026

4
Audit Years
10
Total Findings
1
Repeat Findings

FY 2025-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 5, 2026. 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 July 5, 2026, which was (47 days ago).

What is a management decision? →
2025-001
Reporting
Condition

The District is responsible for 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 provisions of the Illinois School Code and the Illinois Program Accounting Manual (IPAM).

Corrective Action Plan

District worked with the audit team to make changes to code things properly.

About Reporting →
2025-002
Other
Condition

Expenditure reports are required to be submitted to ISBE on a timely basis. The September 30, 2024 expenditure report for IDEA Preschool was not filed within the required time frame.

Corrective Action Plan

Timing was off on the reporting period and has already been corrected.

About Other →
2025-003
Other
Condition

Expenditure reports are required to be submitted to ISBE on a timely basis. The September 30, 2024 expenditure report for IDEA Preschool was not filed within the required time frame.

Corrective Action Plan

Timing was off on the reporting period and has already been corrected.

About Other →

FY 2023-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 26, 2024. 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 September 26, 2024, which was (694 days ago).

What is a management decision? →
2023-001
Other
REPEAT
Condition

The District is responsible for preparation of accurate financial statements. Material audit adjustments were identified during the fiscal year 2023 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

District worked with audit team to have a lease payment spreadsheet and verify bus entry for FY24. District also created a grant spreadsheet to use each quarter and ensure expenditures are coded correctly. See full Corrective Action Plan on district letterhead.

Prior Finding References

2022-001

About Other →
2023-002
Reporting
Condition

Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The Sept 30, 2022 and Dec 31, 2022 expenditure reports for ARP IDEA - IDEA ARP Funding Flow Through and ARP IDEA - IDEA Preschool Funding Flow Through were not filed within the required time frame.

Corrective Action Plan

Timing was off on the reporting period and has already been corrected. District added a calendar listing of reporting periods and dates dues in the grant folder. See full Corrective Action Plan on district letterhead.

About Reporting →
2023-003
Reporting
Condition

Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The Sept 30, 2022 and Dec 31, 2022 expenditure reports for ARP IDEA - IDEA ARP Funding Flow Through were not filed within the required time frame.

Corrective Action Plan

Timing was off on the reporting period and has already been corrected. District added a calendar listing of reporting periods and dates dues in the grant folder. See full Corrective Action Plan on district letterhead.

About Reporting →
2023-004
Reporting
Condition

Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The Sept 30, 2022 and Dec 31, 2022 expenditure reports for ARP IDEA - IDEA Preschool Funding Flow Through were not filed within the required time frame.

Corrective Action Plan

Timing was off on the reporting period and has already been corrected. District added a calendar listing of reporting periods and dates dues in the grant folder. See full Corrective Action Plan on district letterhead.

About Reporting →

FY 2022-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on April 5, 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 5, 2023, which was (1051 days ago).

What is a management decision? →
2022-001
Other
Condition

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

Change the FY23 bus lease entries/payments to match new coding requirements. See the full Corrective Action Plan included with the reporting package.

About Other →
2022-002
Reporting
Condition

Expenditure reports are required to be submitted to ISBE on a timely basis each quarter. The 6/30/2022 expenditure report for the Agriculture Education (20) program was not filed within 20 days of the end of the quarter.

Corrective Action Plan

Create a quarterly expenditure report checklist to ensure all reports are completed. See full Corrective Action Plan on the district letterhead.

About Reporting →

FY 2021-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on December 21, 2021. 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 June 21, 2022, which was (1522 days ago).

What is a management decision? →
2021-001
Other
Condition

The Illinois General Assembly, pursuant to the Illinois Government Ethics Act (5 ILCS 420/4A-101), requires certain individuals, including District board members, certified school business officials, and administrators, to annually file a statement of economic interest with the county clerk's office. The District had one individual who did not file the statement of economic interest by the May 1st deadline.

Corrective Action Plan

The District will follow up with each required individual annually to ensure the proper statements are being filed in a timely manner. See the full Corrective Action Plan included with the reporting package.

About Other →

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.

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