Raccoon Consolidated School District 1: Single Audit Reports and Findings
Raccoon Consolidated School District 1 filed 1 single audit between 2023 and 2023; the most recently observed auditor is Leymone Hardcastle & Co., Ltd. (2023), and the 2023 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; Raccoon Consolidated School District 1 is recorded in CENTRALIA, Illinois under EIN 376003825, 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 |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-06-30 | $987,554 | $750,000 | Leymone Hardcastle & Co., Ltd. | 1 | MW | 2023-06-GSAFAC-0000000645 |
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 | $526,605 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $122,284 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $74,973 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $67,928 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $62,398 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $32,993 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $22,211 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $18,407 | No |
| 84.358 | RURAL EDUCATION | $17,265 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $12,122 | No |
| 84.367 | IMPROVING TEACHER QUALITY STATE GRANTS | $8,454 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $8,045 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $7,097 | No |
| 84.173 | SPECIAL EDUCATION_PRESCHOOL GRANTS | $3,673 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $3,099 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2023-004 | P | Material weakness | 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 Raccoon Consolidated School District 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. “Raccoon Consolidated School District 1 Single Audits.” https://getauditradar.com/single-audits/il/raccoon-consolidated-school-district-1-376003825/. Data as of 2026-09-18.