Calhoun Community Unit School District 40: Single Audit Reports and Findings
Calhoun Community Unit School District 40 filed 4 single audits between 2021 and 2024; the most recently observed auditor is Zumbahlen, Eyth, Surratt, Foote & Flynn, Ltd. (2024), and the 2024 report lists 3 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; Calhoun Community Unit School District 40 is recorded in HARDIN, Illinois under EIN 376006681, 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 | $935,284 | $750,000 | Zumbahlen, Eyth, Surratt, Foote & Flynn, Ltd. | 3 | MW | 2024-06-GSAFAC-0000068457 |
| 2023 | 2023-06-30 | $1,134,053 | $750,000 | Zumbahlen, Eyth, Surratt, Foote & Flynn, Ltd. | 1 | MW | 2023-06-GSAFAC-0000010183 |
| 2022 | 2022-06-30 | $1,159,622 | $750,000 | Zumbahlen, Eyth, Surratt, Foote & Flynn, Ltd. | 8 | MW | 2022-06-CENSUS-0000141146 |
| 2021 | 2021-06-30 | $957,930 | $750,000 | Zumbahlen, Eyth, Surratt, Foote & Flynn, Ltd. | 8 | MW | 2021-06-CENSUS-0000141146 |
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 | $369,098 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $164,784 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $148,561 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $122,016 | No |
| 84.358 | RURAL EDUCATION | $48,061 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $40,187 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $14,355 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $13,015 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $8,326 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $4,985 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $1,243 | No |
| 10.649 | PANDEMIC EBT ADMINISTRATIVE COSTS | $653 | 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 |
|---|---|---|---|
| 2024-006 | P | Material weakness | Yes |
| 2024-007 | P | Material weakness | No |
Read next
- CPA firms that audit Illinois nonprofits
- Illinois single audit statistics
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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 Calhoun Community Unit School District 40 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. “Calhoun Community Unit School District 4 Single Audits.” https://getauditradar.com/single-audits/il/calhoun-community-unit-school-district-40-376006681/. Data as of 2026-09-18.