Pana CUSD #8: Single Audit Reports and Findings
Pana CUSD #8 filed 10 single audits between 2016 and 2025; the most recently observed auditor is LMHN, 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; Pana CUSD #8 is recorded in PANA, Illinois under EIN 376002590, 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 | $2,754,801 | $750,000 | LMHN, LTD | 0 | MW | 2025-06-GSAFAC-0000391102 |
| 2024 | 2024-06-30 | $4,650,687 | $750,000 | LMHN, LTD | 0 | MW | 2024-06-GSAFAC-0000066846 |
| 2023 | 2023-06-30 | $2,534,626 | $750,000 | Hottenrott & Associates, LLC | 3 | MW | 2023-06-GSAFAC-0000040764 |
| 2022 | 2022-06-30 | $3,755,557 | $750,000 | MOSE, YOCKEY, BROWN & KULL, LLC | 4 | MW | 2022-06-CENSUS-0000141175 |
| 2021 | 2021-06-30 | $2,155,071 | $750,000 | MOSE, YOCKEY, BROWN & KULL, LLC | 1 | SD | 2021-06-CENSUS-0000141175 |
| 2020 | 2020-06-30 | $1,515,688 | $750,000 | MOSE, YOCKEY, BROWN & KULL, LLC | 2 | MW | 2020-06-CENSUS-0000141175 |
| 2019 | 2019-06-30 | $1,191,405 | $750,000 | MOSE, YOCKEY, BROWN & KULL, LLC | 2 | SD | 2019-06-CENSUS-0000141175 |
| 2018 | 2018-06-30 | $1,259,789 | $750,000 | MOSE, YOCKEY, BROWN & KULL, LLC | 0 | — | 2018-06-CENSUS-0000141175 |
| 2017 | 2017-06-30 | $1,228,215 | $750,000 | MOSE, YOCKEY, BROWN & KULL, LLC | 0 | — | 2017-06-CENSUS-0000141175 |
| 2016 | 2016-06-30 | $1,132,201 | $750,000 | MOSE, YOCKEY, BROWN & KULL, LLC | 0 | — | 2016-06-CENSUS-0000141175 |
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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $657,092 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $611,283 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $441,701 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $291,310 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $237,223 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $137,255 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $96,665 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $64,941 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $43,131 | No |
| 84.358 | RURAL EDUCATION | $36,296 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $35,439 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $32,835 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $30,528 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $16,422 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $15,384 | No |
| 10.185 | LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM | $4,522 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,806 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $968 | Yes |
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
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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 Pana CUSD #8 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. “Pana CUSD #8 Single Audits and Findings (IL).” https://getauditradar.com/single-audits/il/pana-cusd-8-376002590/. Data as of 2026-09-18.