Brown County CUSD 1: Single Audit Reports and Findings
Brown County CUSD 1 filed 5 single audits between 2021 and 2025; the most recently observed auditor is GORENZ AND ASSOCIATES, LTD. (2025), and the 2025 report lists 8 findings, 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; Brown County CUSD 1 is recorded in MOUNT STERLING, Illinois under EIN 376002491, 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 | $940,158 | $750,000 | GORENZ AND ASSOCIATES, LTD. | 8 | MW / SD | 2025-06-GSAFAC-0000411577 |
| 2024 | 2024-06-30 | $873,195 | $750,000 | GORENZ AND ASSOCIATES, LTD. | 7 | MW / SD | 2024-06-GSAFAC-0000358560 |
| 2023 | 2023-06-30 | $886,731 | $750,000 | GORENZ AND ASSOCIATES, LTD. | 7 | MW / SD | 2023-06-GSAFAC-0000022606 |
| 2022 | 2022-06-30 | $1,876,864 | $750,000 | Zumbahlen, Eyth, Surratt, Foote & Flynn, Ltd. | 1 | MW | 2022-06-CENSUS-0000210151 |
| 2021 | 2021-06-30 | $1,390,136 | $750,000 | Zumbahlen, Eyth, Surratt, Foote & Flynn, Ltd. | 1 | MW | 2021-06-CENSUS-0000210151 |
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 | $199,011 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $175,905 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $172,300 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $138,321 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $62,182 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $37,376 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $37,035 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $26,863 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $24,597 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $23,531 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $15,747 | Yes |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $9,076 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $9,029 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $7,478 | Yes |
| 10.555 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $987 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $720 | 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 |
|---|---|---|---|
| 2025-002 | L | Significant deficiency | No |
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- CPA firms that audit Illinois nonprofits
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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 Brown County CUSD 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. “Brown County CUSD 1 Single Audits and Findings (IL).” https://getauditradar.com/single-audits/il/brown-county-cusd-1-376002491/. Data as of 2026-09-18.