WILL COUNTY SCHOOL DISTRICT 92: Single Audit Reports and Findings
WILL COUNTY SCHOOL DISTRICT 92 filed 10 single audits between 2016 and 2025; the most recently observed auditor is GASSENSMITH & MICHALESKO, LTD. (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; WILL COUNTY SCHOOL DISTRICT 92 is recorded in LOCKPORT, Illinois under EIN 366005634, 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 | $1,158,298 | $750,000 | GASSENSMITH & MICHALESKO, LTD. | 0 | — | 2025-06-GSAFAC-0000388863 |
| 2024 | 2024-06-30 | $1,137,959 | $750,000 | GASSENSMITH & MICHALESKO, LTD. | 0 | — | 2024-06-GSAFAC-0000065749 |
| 2023 | 2023-06-30 | $2,039,462 | $750,000 | GASSENSMITH & MICHALESKO, LTD. | 0 | — | 2023-06-GSAFAC-0000005189 |
| 2022 | 2022-06-30 | $1,235,072 | $750,000 | GASSENSMITH & MICHALESKO, LTD. | 0 | — | 2022-06-CENSUS-0000220588 |
| 2021 | 2021-06-30 | $926,452 | $750,000 | GASSENSMITH & MICHALESKO, LTD. | 0 | — | 2021-06-CENSUS-0000220588 |
| 2020 | 2020-06-30 | $799,439 | $750,000 | GASSENSMITH & MICHALESKO, LTD. | 0 | — | 2020-06-CENSUS-0000220588 |
| 2019 | 2019-06-30 | $770,815 | $750,000 | GASSENSMITH & MICHALESKO, LTD. | 0 | — | 2019-06-CENSUS-0000220588 |
| 2018 | 2018-06-30 | $829,036 | $750,000 | GASSENSMITH & MICHALESKO, LTD. | 0 | — | 2018-06-CENSUS-0000220588 |
| 2017 | 2017-06-30 | $910,194 | $750,000 | GASSENSMITH & MICHALESKO, LTD. | 0 | — | 2017-06-CENSUS-0000220588 |
| 2016 | 2016-06-30 | $823,741 | $750,000 | WERMER, ROGERS, DORAN & RUZON, LLC | 0 | — | 2016-06-CENSUS-0000220588 |
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 |
|---|---|---|---|
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $575,530 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $236,136 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $154,013 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $123,528 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $20,297 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $18,283 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $15,368 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $15,143 | 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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- 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 WILL COUNTY SCHOOL DISTRICT 92 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. “WILL COUNTY SCHOOL DISTRICT 92 Single Audits and Findings (IL).” https://getauditradar.com/single-audits/il/will-county-school-district-92-366005634/. Data as of 2026-09-18.