Unity Point Community Consolidated School District #140: Single Audit Reports and Findings
Unity Point Community Consolidated School District #140 filed 5 single audits between 2021 and 2025; the most recently observed auditor is KEMPER CPA GROUP LLP (2025), and the 2025 report lists 1 finding, including 1 material weakness. 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; Unity Point Community Consolidated School District #140 is recorded in CARBONDALE, Illinois under EIN 376016431, 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 | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $1,211,655 | $750,000 | KEMPER CPA GROUP LLP | 1 | MW / SD | 2025-06-GSAFAC-0000391339 |
| 2024 | 2024-06-30 | $1,092,189 | $750,000 | KEMPER CPA GROUP LLP | 1 | MW / SD | 2024-06-GSAFAC-0000346900 |
| 2023 | 2023-06-30 | $1,140,142 | $750,000 | KUJAWA & BATTEAU, P.C. | 0 | — | 2023-06-GSAFAC-0000043109 |
| 2022 | 2022-06-30 | $2,793,814 | $750,000 | KUJAWA & BATTEAU, P.C. | 0 | — | 2022-06-CENSUS-0000210095 |
| 2021 | 2021-06-30 | $1,217,388 | $750,000 | KUJAWA & BATTEAU, P.C. | 0 | — | 2021-06-CENSUS-0000210095 |
When is the next single audit due?
If Unity Point Community Consolidated School District #140 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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $234,467 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $208,989 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $202,200 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $187,090 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $85,564 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $78,006 | Yes |
| 10.555 | COMMODITIES (NON-CASH) | $33,869 | Yes |
| 84.358 | RURAL EDUCATION | $30,450 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $29,566 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $27,113 | Yes |
| 10.555 | FRESH FRUIT AND VEGETABLE PROGRAM | $25,070 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $24,030 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $15,670 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $7,987 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $6,257 | Yes |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $5,683 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $5,198 | No |
| 10.185 | LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM | $3,189 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,053 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $157 | No |
| 10.665 | SCHOOLS AND ROADS - GRANTS TO STATES | $47 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-002 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Significant deficiency | No |
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 Unity Point Community Consolidated School District #140 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. “Unity Point Community Consolidated School Single Audits (IL).” https://getauditradar.com/single-audits/il/unity-point-community-consolidated-school-district-140-376016431/. Data as of 2026-11-06.