Momence Community Schools Unit District No. 1: Single Audit Reports and Findings
Momence Community Schools Unit District No. 1 filed 10 single audits between 2016 and 2025; the most recently observed auditor is SMITH, KOELLING, DYKSTRA, & OHM, P.C. (2025), and the 2025 report lists 1 finding, including 1 material weakness. 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; Momence Community Schools Unit District No. 1 is recorded in MOMENCE, Illinois under EIN 366004761, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $1,870,338 | $750,000 | SMITH, KOELLING, DYKSTRA, & OHM, P.C. | 1 | MW | 2025-06-GSAFAC-0000392841 |
| 2024 | 2024-06-30 | $3,238,534 | $750,000 | SMITH, KOELLING, DYKSTRA, & OHM, P.C. | 1 | SD | 2024-06-GSAFAC-0000344789 |
| 2023 | 2023-06-30 | $1,553,818 | $750,000 | SMITH, KOELLING, DYKSTRA, & OHM, P.C. | 1 | MW | 2023-06-GSAFAC-0000014906 |
| 2022 | 2022-06-30 | $2,131,696 | $750,000 | SMITH, KOELLING, DYKSTRA, & OHM, P.C. | 1 | MW | 2022-06-CENSUS-0000209558 |
| 2021 | 2021-06-30 | $1,411,187 | $750,000 | SMITH, KOELLING, DYKSTRA, & OHM, P.C. | 0 | — | 2021-06-CENSUS-0000209558 |
| 2020 | 2020-06-30 | $1,294,684 | $750,000 | SMITH, KOELLING, DYKSTRA, & OHM, P.C. | 0 | — | 2020-06-CENSUS-0000209558 |
| 2019 | 2019-06-30 | $1,345,741 | $750,000 | SMITH, KOELLING, DYKSTRA, & OHM, P.C. | 0 | — | 2019-06-CENSUS-0000209558 |
| 2018 | 2018-06-30 | $1,274,651 | $750,000 | SMITH, KOELLING, DYKSTRA, & OHM, P.C. | 0 | SD | 2018-06-CENSUS-0000209558 |
| 2017 | 2017-06-30 | $1,373,898 | $750,000 | SMITH, KOELLING, DYKSTRA, & OHM, P.C. | 0 | — | 2017-06-CENSUS-0000209558 |
| 2016 | 2016-06-30 | $1,203,087 | $750,000 | SMITH, KOELLING, DYKSTRA, & OHM, P.C. | 0 | — | 2016-06-CENSUS-0000209558 |
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 | $664,216 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $490,817 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $284,269 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $168,395 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $119,813 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $43,772 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $36,181 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $20,347 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $18,844 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $6,522 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $4,527 | Yes |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $3,651 | Yes |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $3,583 | Yes |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $2,846 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,477 | Yes |
| 10.185 | LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM | $1,078 | 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 |
|---|---|---|---|
| 2025-003 | B | Material weakness / Questioned costs | 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 Momence Community Schools Unit District No. 1 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. “Momence Community Schools Unit District Single Audits.” https://getauditradar.com/single-audits/il/momence-community-schools-unit-district-no-1-366004761/. Data as of 2026-09-18.