Cook County School District 104: Single Audit Reports and Findings
Cook County School District 104 filed 10 single audits between 2016 and 2025; the most recently observed auditor is WIPFLI LLP (2025), and the 2025 report lists 0 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; Cook County School District 104 is recorded in SUMMIT, Illinois under EIN 366004325, 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 | $4,952,021 | $750,000 | WIPFLI LLP | 0 | — | 2025-06-GSAFAC-0000415477 |
| 2024 | 2024-06-30 | $7,619,148 | $187,500 | WIPFLI LLP | 7 | — | 2024-06-GSAFAC-0000385993 |
| 2023 | 2023-06-30 | $5,510,371 | $750,000 | WIPFLI LLP | 0 | — | 2023-06-GSAFAC-0000051357 |
| 2022 | 2022-06-30 | $5,568,105 | $750,000 | WIPFLI LLP | 9 | SD | 2022-06-CENSUS-0000141327 |
| 2021 | 2021-06-30 | $3,611,006 | $750,000 | WIPFLI LLP | 9 | SD | 2021-06-CENSUS-0000141327 |
| 2020 | 2020-06-30 | $3,258,164 | $750,000 | WIPFLI LLP | 0 | — | 2020-06-CENSUS-0000141327 |
| 2019 | 2019-06-30 | $3,104,956 | $750,000 | KLEIN HALL CPAS, LLC | 0 | — | 2019-06-CENSUS-0000141327 |
| 2018 | 2018-06-30 | $2,759,406 | $750,000 | KLEIN HALL CPAS, LLC | 0 | — | 2018-06-CENSUS-0000141327 |
| 2017 | 2017-06-30 | $2,423,773 | $750,000 | KLEIN HALL CPAS, LLC | 0 | — | 2017-06-CENSUS-0000141327 |
| 2016 | 2016-06-30 | $2,795,006 | $750,000 | KLEIN HALL CPAS, LLC | 0 | — | 2016-06-CENSUS-0000141327 |
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 |
|---|---|---|---|
| 84.215 | INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS | $1,324,278 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $955,937 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $644,984 | Yes |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $535,685 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $400,886 | No |
| 84.336 | TEACHER QUALITY PARTNERSHIP GRANTS | $239,471 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $150,810 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $135,539 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $100,264 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $98,220 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $91,751 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $71,260 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $63,063 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $59,157 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $54,467 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $24,451 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $10,673 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $6,899 | No |
| 10.556 | SPECIAL MILK PROGRAM FOR CHILDREN | $6,632 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $6,013 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $5,660 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $4,534 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $0 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $0 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $-38,613 | 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.
The most recent report lists no finding.
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 Cook County School District 104 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. “Cook County School District 104 Single Audits and Findings (IL).” https://getauditradar.com/single-audits/il/cook-county-school-district-104-366004325/. Data as of 2026-09-18.