Western CUSD #12: Single Audit Reports and Findings
Western CUSD #12 filed 5 single audits between 2021 and 2025; the most recently observed auditor is Zumbahlen, Eyth, Surratt, Foote & Flynn, Ltd. (2025), and the 2025 report lists 6 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; Western CUSD #12 is recorded in BARRY, Illinois under EIN 770684748, 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 | $804,937 | $750,000 | Zumbahlen, Eyth, Surratt, Foote & Flynn, Ltd. | 6 | MW | 2025-06-GSAFAC-0000397853 |
| 2024 | 2024-06-30 | $840,233 | $750,000 | Zumbahlen, Eyth, Surratt, Foote & Flynn, Ltd. | 3 | MW | 2024-06-GSAFAC-0000069338 |
| 2023 | 2023-06-30 | $2,470,098 | $750,000 | Zumbahlen, Eyth, Surratt, Foote & Flynn, Ltd. | 1 | MW | 2023-06-GSAFAC-0000003672 |
| 2022 | 2022-06-30 | $1,882,070 | $750,000 | Zumbahlen, Eyth, Surratt, Foote & Flynn, Ltd. | 1 | MW | 2022-06-CENSUS-0000227225 |
| 2021 | 2021-06-30 | $1,129,846 | $750,000 | Zumbahlen, Eyth, Surratt, Foote & Flynn, Ltd. | 5 | MW | 2021-06-CENSUS-0000227225 |
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 |
|---|---|---|---|
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $173,355 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $171,758 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $162,477 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $121,543 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $71,015 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $28,288 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $24,667 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $24,077 | No |
| 84.358 | RURAL EDUCATION | $20,889 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $6,868 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-004 | P | Material weakness | Yes |
| 2025-005 | P | Material weakness | No |
| 2025-006 | L | Material weakness | No |
Read next
- 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 Western CUSD #12 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. “Western CUSD #12 Single Audits and Findings (IL).” https://getauditradar.com/single-audits/il/western-cusd-12-770684748/. Data as of 2026-09-18.