Herscher School District No. 2: Single Audit Reports and Findings
Herscher School District No. 2 filed 10 single audits between 2016 and 2025; the most recently observed auditor is WERMER, ROGERS, DORAN & RUZON, LLC (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; Herscher School District No. 2 is recorded in HERSCHER, Illinois under EIN 366004763, 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 | $1,436,418 | $750,000 | WERMER, ROGERS, DORAN & RUZON, LLC | 0 | MW | 2025-06-GSAFAC-0000390369 |
| 2024 | 2024-06-30 | $11,750,346 | $750,000 | WERMER, ROGERS, DORAN & RUZON, LLC | 0 | MW | 2024-06-GSAFAC-0000354296 |
| 2023 | 2023-06-30 | $1,394,113 | $750,000 | WERMER, ROGERS, DORAN & RUZON, LLC | 0 | MW | 2023-06-GSAFAC-0000028383 |
| 2022 | 2022-06-30 | $2,460,857 | $750,000 | WERMER, ROGERS, DORAN & RUZON, LLC | 0 | — | 2022-06-CENSUS-0000195722 |
| 2021 | 2021-06-30 | $1,954,961 | $750,000 | WERMER, ROGERS, DORAN & RUZON, LLC | 0 | SD | 2021-06-CENSUS-0000195722 |
| 2020 | 2020-06-30 | $950,268 | $750,000 | WERMER, ROGERS, DORAN & RUZON, LLC | 0 | SD | 2020-06-CENSUS-0000195722 |
| 2019 | 2019-06-30 | $941,411 | $750,000 | WERMER, ROGERS, DORAN & RUZON, LLC | 0 | SD | 2019-06-CENSUS-0000195722 |
| 2018 | 2018-06-30 | $1,045,928 | $750,000 | WERMER, ROGERS, DORAN & RUZON, LLC | 0 | SD | 2018-06-CENSUS-0000195722 |
| 2017 | 2017-06-30 | $1,083,013 | $750,000 | WERMER, ROGERS, DORAN & RUZON, LLC | 0 | SD | 2017-06-CENSUS-0000195722 |
| 2016 | 2016-06-30 | $833,039 | $750,000 | WERMER, ROGERS, DORAN & RUZON, LLC | 0 | SD | 2016-06-CENSUS-0000195722 |
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 |
|---|---|---|---|
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $499,306 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $286,546 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $162,054 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $105,995 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $79,123 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $62,376 | No |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $49,082 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $33,757 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $32,487 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $32,142 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $31,697 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $18,860 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $15,595 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $12,548 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $9,586 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $3,538 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $1,726 | 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
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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 Herscher School District No. 2 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. “Herscher School District No. 2 Single Audits and Findings (IL).” https://getauditradar.com/single-audits/il/herscher-school-district-no-2-366004763/. Data as of 2026-09-18.