Franklin-Johnson-Massac-Williamson Regional Office of Education #21: Single Audit Reports and Findings
Franklin-Johnson-Massac-Williamson Regional Office of Education #21's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted April 23, 2026; the auditor observed on that filing is Adelfia LLC. It reported no findings. 8 filings from 2016 to 2025 are on record. Data as of 2026-11-06.
Data as of Nov 6, 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; Franklin-Johnson-Massac-Williamson Regional Office of Education #21 is recorded in BENTON, Illinois under EIN 370997235, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $1,682,474 | $750,000 | Adelfia LLC | Not on a GAAP basis | 0 | — | 2025-06-GSAFAC-0000409215 |
| 2024 | 2024-06-30 | $2,623,647 | $750,000 | Adelfia LLC | Not on a GAAP basis | 0 | — | 2024-06-GSAFAC-0000368563 |
| 2023 | 2023-06-30 | $2,758,514 | $750,000 | Adelfia LLC | Not on a GAAP basis | 1 | MW | 2023-06-GSAFAC-0000360260 |
| 2022 | 2022-06-30 | $1,759,524 | $750,000 | Adelfia LLC | Not on a GAAP basis | 0 | — | 2022-06-CENSUS-0000184335 |
| 2021 | 2021-06-30 | $876,313 | $750,000 | Adelfia LLC | Not on a GAAP basis | 0 | — | 2021-06-CENSUS-0000184335 |
| 2018 | 2018-06-30 | $854,139 | $750,000 | Sikich CPA LLC | Unmodified | 0 | SD | 2018-06-CENSUS-0000184335 |
| 2017 | 2017-06-30 | $1,336,358 | $750,000 | Kemper CPA Group LLP | Unmodified | 0 | SD | 2017-06-CENSUS-0000184335 |
| 2016 | 2016-06-30 | $1,302,156 | $750,000 | Kemper CPA Group LLP | Qualified | 1 | SD | 2016-06-CENSUS-0000184335 |
When is the next single audit due?
If Franklin-Johnson-Massac-Williamson Regional Office of Education #21 is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Illinois also publishes audit reports of local governments: Illinois Office of Comptroller. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $771,136 | Yes |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $315,525 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $204,761 | No |
| 84.323 | SPECIAL EDUCATION - STATE PERSONNEL DEVELOPMENT | $140,000 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $136,262 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $43,949 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $35,494 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $15,720 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $12,013 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $6,173 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $3,013 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $1,871 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,635 | No |
| 15.226 | PAYMENTS IN LIEU OF TAXES | $816 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $148 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $-6,042 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
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 Franklin-Johnson-Massac-Williamson Regional Office of Education #21 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. “Franklin-Johnson-Massac-Williamson Single Audit FY2025 (IL).” https://getauditradar.com/single-audits/il/franklin-johnson-massac-williamson-regional-office-of-education-21-370997235/. Data as of 2026-11-06.