Flora Community Unit School District #35: Single Audit Reports and Findings
Flora Community Unit School District #35 filed 10 single audits between 2016 and 2025; the most recently observed auditor is Leymone Hardcastle & Co., Ltd. (2025), and the 2025 report lists 0 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; Flora Community Unit School District #35 is recorded in FLORA, Illinois under EIN 370973775, 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 | $1,787,144 | $750,000 | Leymone Hardcastle & Co., Ltd. | 0 | MW | 2025-06-GSAFAC-0000396258 |
| 2024 | 2024-06-30 | $3,128,234 | $750,000 | Leymone Hardcastle & Co., Ltd. | 10 | MW | 2024-06-GSAFAC-0000057104 |
| 2023 | 2023-06-30 | $3,259,369 | $750,000 | Leymone Hardcastle & Co., Ltd. | 0 | MW | 2023-06-GSAFAC-0000000584 |
| 2022 | 2022-06-30 | $3,351,744 | $750,000 | Leymone Hardcastle & Co., Ltd. | 8 | MW | 2022-06-CENSUS-0000141184 |
| 2021 | 2021-06-30 | $1,897,917 | $750,000 | Leymone Hardcastle & Co., Ltd. | 0 | SD | 2021-06-CENSUS-0000141184 |
| 2020 | 2020-06-30 | $1,561,587 | $750,000 | Leymone Hardcastle & Co., Ltd. | 1 | — | 2020-06-CENSUS-0000141184 |
| 2019 | 2019-06-30 | $1,181,247 | $750,000 | Leymone Hardcastle & Co., Ltd. | 0 | SD | 2019-06-CENSUS-0000141184 |
| 2018 | 2018-06-30 | $867,446 | $750,000 | Leymone Hardcastle & Co., Ltd. | 0 | SD | 2018-06-CENSUS-0000141184 |
| 2017 | 2017-06-30 | $858,903 | $750,000 | Leymone Hardcastle & Co., Ltd. | 8 | SD | 2017-06-CENSUS-0000141184 |
| 2016 | 2016-06-30 | $851,902 | $750,000 | Leymone Hardcastle & Co., Ltd. | 0 | SD | 2016-06-CENSUS-0000141184 |
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 | $463,763 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $392,186 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $383,885 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $191,517 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $91,374 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $63,295 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $52,580 | No |
| 10.555 | NONCASH COMMODITIES | $39,583 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $29,500 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $23,915 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $20,441 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $16,456 | Yes |
| 10.555 | FRESH FRUITS AND VEGETABLES | $13,998 | No |
| 10.556 | SPECIAL MILK PROGRAM FOR CHILDREN | $4,651 | 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 Flora Community Unit School District #35 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. “Flora Community Unit School District #35 Single Audits.” https://getauditradar.com/single-audits/il/flora-community-unit-school-district-35-370973775/. Data as of 2026-09-18.