WINNEBAGO CUSD #323: Single Audit Reports and Findings
WINNEBAGO CUSD #323 filed 5 single audits between 2021 and 2025; the most recently observed auditor is Benning Group, LLC (2025), and the 2025 report lists 4 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; WINNEBAGO CUSD #323 is recorded in WINNEBAGO, Illinois under EIN 366008691, 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 | $1,116,846 | $750,000 | Benning Group, LLC | 4 | — | 2025-06-GSAFAC-0000394003 |
| 2024 | 2024-06-30 | $2,783,085 | $750,000 | Benning Group, LLC | 3 | — | 2024-06-GSAFAC-0000061512 |
| 2023 | 2023-06-30 | $2,240,827 | $750,000 | Benning Group, LLC | 6 | — | 2023-06-GSAFAC-0000018999 |
| 2022 | 2022-06-30 | $3,838,257 | $750,000 | Benning Group, LLC | 7 | — | 2022-06-CENSUS-0000204234 |
| 2021 | 2021-06-30 | $1,601,678 | $750,000 | Benning Group, LLC | 1 | — | 2021-06-CENSUS-0000204234 |
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 |
|---|---|---|---|
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $344,731 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $319,582 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $218,884 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $43,981 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $43,571 | No |
| 10.555 | NON CASH COMMODITIES | $35,557 | Yes |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $33,289 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $28,731 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $23,656 | Yes |
| 10.555 | FRESH FRUITS & VEGETABLES | $14,691 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $8,211 | No |
| 10.555 | CHILD NUTURTION SUPPLY CHAIN | $1,962 | 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 |
|---|---|---|---|
| 2025-001 | P | Material weakness | Yes |
| 2025-002 | L | Other | No |
| 2025-003 | L | Other | No |
| 2025-004 | L | Other | No |
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 WINNEBAGO CUSD #323 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. “WINNEBAGO CUSD #323 Single Audits and Findings (IL).” https://getauditradar.com/single-audits/il/winnebago-cusd-323-366008691/. Data as of 2026-09-18.