Cumberland CUSD #77: Single Audit Reports and Findings
Cumberland CUSD #77 filed 5 single audits between 2021 and 2025; the most recently observed auditor is KEMPER CPA GROUP LLP (2025), and the 2025 report lists 7 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; Cumberland CUSD #77 is recorded in TTOLEDO, Illinois under EIN 376002704, 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 | $1,115,637 | $750,000 | KEMPER CPA GROUP LLP | 7 | SD | 2025-06-GSAFAC-0000400445 |
| 2024 | 2024-06-30 | $2,048,768 | $750,000 | Hottenrott & Associates, LLC | 0 | — | 2024-06-GSAFAC-0000369710 |
| 2023 | 2023-06-30 | $2,072,622 | $750,000 | Hottenrott & Associates, LLC | 0 | — | 2023-06-GSAFAC-0000029668 |
| 2022 | 2022-06-30 | $1,562,022 | $750,000 | MOSE, YOCKEY, BROWN & KULL, LLC | 4 | — | 2022-06-CENSUS-0000197313 |
| 2021 | 2021-06-30 | $1,317,640 | $750,000 | MOSE, YOCKEY, BROWN & KULL, LLC | 7 | MW | 2021-06-CENSUS-0000197313 |
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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $268,590 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $265,337 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $258,878 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $79,087 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $66,218 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $36,166 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $33,688 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $20,015 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $17,604 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $16,902 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $16,498 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $15,589 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $9,819 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $6,146 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $5,099 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $1 | 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 |
|---|---|---|---|
| 2025-005 | B | Significant deficiency | 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 Cumberland CUSD #77 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. “Cumberland CUSD #77 Single Audits and Findings (IL).” https://getauditradar.com/single-audits/il/cumberland-cusd-77-376002704/. Data as of 2026-09-18.