Illinois Valley Central Unit School District No. 321: Single Audit Reports and Findings
Illinois Valley Central Unit School District No. 321 filed 10 single audits between 2016 and 2025; the most recently observed auditor is PHILLIPS, SALMI + ASSOCIATES, LLC (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; Illinois Valley Central Unit School District No. 321 is recorded in CHILLICOTHE, Illinois under EIN 370906622, 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 | $1,821,439 | $750,000 | PHILLIPS, SALMI + ASSOCIATES, LLC | 0 | — | 2025-06-GSAFAC-0000395717 |
| 2024 | 2024-06-30 | $2,116,401 | $750,000 | PHILLIPS, SALMI + ASSOCIATES, LLC | 0 | — | 2024-06-GSAFAC-0000069704 |
| 2023 | 2023-06-30 | $2,517,224 | $750,000 | PHILLIPS, SALMI + ASSOCIATES, LLC | 0 | — | 2023-06-GSAFAC-0000011551 |
| 2022 | 2022-06-30 | $3,820,032 | $750,000 | PHILLIPS, SALMI + ASSOCIATES, LLC | 0 | — | 2022-06-CENSUS-0000141856 |
| 2021 | 2021-06-30 | $3,023,630 | $750,000 | PHILLIPS, SALMI + ASSOCIATES, LLC | 0 | — | 2021-06-CENSUS-0000141856 |
| 2020 | 2020-06-30 | $1,537,221 | $750,000 | PHILLIPS, SALMI + ASSOCIATES, LLC | 0 | — | 2020-06-CENSUS-0000141856 |
| 2019 | 2019-06-30 | $972,947 | $750,000 | PHILLIPS, SALMI + ASSOCIATES, LLC | 1 | — | 2019-06-CENSUS-0000141856 |
| 2018 | 2018-06-30 | $1,224,215 | $750,000 | PHILLIPS, SALMI + ASSOCIATES, LLC | 0 | — | 2018-06-CENSUS-0000141856 |
| 2017 | 2017-06-30 | $950,698 | $750,000 | PHILLIPS, SALMI + ASSOCIATES, LLC | 0 | — | 2017-06-CENSUS-0000141856 |
| 2016 | 2016-06-30 | $876,112 | $750,000 | PHILLIPS, SALMI + ASSOCIATES, LLC | 0 | — | 2016-06-CENSUS-0000141856 |
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 | $487,188 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $375,746 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $289,989 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $102,150 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $91,592 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $76,617 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $53,596 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $53,192 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $51,138 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $48,955 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $40,910 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $35,348 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $25,038 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $21,680 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $19,867 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $13,326 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $9,890 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $9,513 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $8,938 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $3,491 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $3,081 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $194 | 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.
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- 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 Illinois Valley Central Unit School District No. 321 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. “Illinois Valley Central Unit School Dist Single Audits.” https://getauditradar.com/single-audits/il/illinois-valley-central-unit-school-district-no-321-370906622/. Data as of 2026-09-18.