Community Consolidated School District No 328: Single Audit Reports and Findings
Community Consolidated School District No 328 filed 4 single audits between 2021 and 2024; the most recently observed auditor is DENNIS G KOCH & ASSOCIATES LLC, CPAS (2024), and the 2024 report lists 0 findings. Data as of 2026-09-18.
Data as of Sep 18, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Community Consolidated School District No 328 is recorded in HAMILTON, Illinois under EIN 376013188, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $1,455,159 | $750,000 | DENNIS G KOCH & ASSOCIATES LLC, CPAS | 0 | — | 2024-06-GSAFAC-0000058417 |
| 2023 | 2023-06-30 | $1,323,356 | $750,000 | DENNIS G KOCH & ASSOCIATES LLC, CPAS | 0 | — | 2023-06-GSAFAC-0000005195 |
| 2022 | 2022-06-30 | $1,352,910 | $750,000 | DENNIS G KOCH & ASSOCIATES LLC, CPAS | 0 | — | 2022-06-CENSUS-0000228715 |
| 2021 | 2021-06-30 | $861,507 | $750,000 | DENNIS G KOCH & ASSOCIATES LLC, CPAS | 0 | — | 2021-06-CENSUS-0000228715 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $703,602 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $322,265 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $147,195 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $120,096 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $32,072 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $27,485 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $26,000 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $18,899 | No |
| 10.565 | COMMODITY SUPPLEMENTAL FOOD PROGRAM | $18,175 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $9,323 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $9,186 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $7,000 | Yes |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $6,880 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $6,868 | No |
| 10.556 | SPECIAL MILK PROGRAM FOR CHILDREN | $93 | No |
| 10.556 | SPECIAL MILK PROGRAM FOR CHILDREN | $20 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $0 | No |
| 10.649 | PANDEMIC EBT ADMINISTRATIVE COSTS | $0 | Yes |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
The most recent report lists no finding.
Read next
- CPA firms that audit Illinois nonprofits
- Illinois single audit statistics
- Illinois nonprofit audit requirements
How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Community Consolidated School District No 328 now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Community Consolidated School District N Single Audits.” https://getauditradar.com/single-audits/il/community-consolidated-school-district-no-328-376013188/. Data as of 2026-09-18.