WAYNE CITY COMMUNITY UNIT SCHOOL DISTRICT NO 100: Single Audit Reports and Findings
WAYNE CITY COMMUNITY UNIT SCHOOL DISTRICT NO 100 filed 5 single audits between 2021 and 2025; the most recently observed auditor is DENNIS ROSE & ASSOCIATES, P.C. (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; WAYNE CITY COMMUNITY UNIT SCHOOL DISTRICT NO 100 is recorded in WAYNE CITY, Illinois under EIN 370971704, 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 | $1,069,470 | $750,000 | DENNIS ROSE & ASSOCIATES, P.C. | 0 | — | 2025-06-GSAFAC-0000397292 |
| 2024 | 2024-06-30 | $1,046,445 | $750,000 | DENNIS ROSE & ASSOCIATES, P.C. | 0 | — | 2024-06-GSAFAC-0000348626 |
| 2023 | 2023-06-30 | $1,222,954 | $750,000 | DENNIS ROSE & ASSOCIATES, P.C. | 0 | — | 2023-06-GSAFAC-0000017351 |
| 2022 | 2022-06-30 | $1,917,040 | $750,000 | Leymone Hardcastle & Co., Ltd. | 0 | SD | 2022-06-CENSUS-0000209710 |
| 2021 | 2021-06-30 | $854,550 | $750,000 | Leymone Hardcastle & Co., Ltd. | 0 | SD | 2021-06-CENSUS-0000209710 |
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 | $426,156 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $216,181 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $142,986 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $137,912 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $53,558 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $37,817 | No |
| 84.358 | RURAL EDUCATION | $14,295 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $10,687 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $7,647 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $7,221 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $6,174 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $3,569 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $2,820 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $1,451 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $996 | 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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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 WAYNE CITY COMMUNITY UNIT SCHOOL DISTRICT NO 100 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. “WAYNE CITY COMMUNITY UNIT SCHOOL DISTRIC Single Audits.” https://getauditradar.com/single-audits/il/wayne-city-community-unit-school-district-no-100-370971704/. Data as of 2026-09-18.