Manhattan School District 114: Single Audit Reports and Findings
Manhattan School District 114 filed 4 single audits between 2021 and 2024; the most recently observed auditor is LAUTERBACH & AMEN, LLP (2024), and the 2024 report lists 1 finding. 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; Manhattan School District 114 is recorded in MANHATTAN, Illinois under EIN 366005647, 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 | $1,091,663 | $750,000 | LAUTERBACH & AMEN, LLP | 1 | SD | 2024-06-GSAFAC-0000360903 |
| 2023 | 2023-06-30 | $923,640 | $750,000 | Hottenrott & Associates, LLC | 0 | — | 2023-06-GSAFAC-0000029719 |
| 2022 | 2022-06-30 | $1,226,766 | $750,000 | MOSE, YOCKEY, BROWN & KULL, LLC | 6 | MW | 2022-06-CENSUS-0000228920 |
| 2021 | 2021-06-30 | $858,740 | $750,000 | MOSE, YOCKEY, BROWN & KULL, LLC | 0 | — | 2021-06-CENSUS-0000228920 |
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 |
|---|---|---|---|
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $404,032 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $254,354 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $108,000 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $62,787 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $60,071 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $53,660 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $36,746 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $31,376 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $22,142 | Yes |
| 84.367 | IMPROVING TEACHER QUALITY STATE GRANTS | $18,798 | No |
| 84.173 | SPECIAL EDUCATION_PRESCHOOL GRANTS | $11,591 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $11,282 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $10,099 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $3,256 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $3,104 | Yes |
| 10.556 | SPECIAL MILK PROGRAM FOR CHILDREN | $365 | No |
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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2024-001 | AGHIJMN | Significant deficiency | No |
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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 Manhattan School District 114 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. “Manhattan School District 114 Single Audits and Findings (IL).” https://getauditradar.com/single-audits/il/manhattan-school-district-114-366005647/. Data as of 2026-09-18.