LeRoy Community Unit School District 2: Single Audit Reports and Findings
LeRoy Community Unit School District 2 filed 4 single audits between 2021 and 2024; the most recently observed auditor is Phillips and Associates, CPAs PC (2024), and the 2024 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; LeRoy Community Unit School District 2 is recorded in LEROY, Illinois under EIN 376004008, 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 |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $1,107,409 | $750,000 | Phillips and Associates, CPAs PC | 0 | SD | 2024-06-GSAFAC-0000064943 |
| 2023 | 2023-06-30 | $1,107,409 | $750,000 | Phillips and Associates, CPAs PC | 0 | SD | 2023-06-GSAFAC-0000008297 |
| 2022 | 2022-06-30 | $948,624 | $750,000 | Phillips and Associates, CPAs PC | 0 | — | 2022-06-CENSUS-0000141750 |
| 2021 | 2021-06-30 | $868,422 | $750,000 | Phillips and Associates, CPAs PC | 0 | — | 2021-06-CENSUS-0000141750 |
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 |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $308,456 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $184,307 | Yes |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $148,300 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $102,000 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $83,844 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $81,448 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $22,925 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $22,113 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $18,647 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $18,440 | No |
| 84.367 | IMPROVING TEACHER QUALITY STATE GRANTS | $14,270 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $13,871 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $13,812 | No |
| 84.173 | SPECIAL EDUCATION_PRESCHOOL GRANTS | $13,811 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $10,164 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $10,162 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $10,000 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $9,944 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $8,270 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $6,249 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $3,453 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $2,295 | No |
| 10.649 | PANDEMIC EBT ADMINISTRATIVE COSTS | $628 | 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 LeRoy Community Unit School District 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. “LeRoy Community Unit School District 2 Single Audits.” https://getauditradar.com/single-audits/il/leroy-community-unit-school-district-2-376004008/. Data as of 2026-09-18.