ABC UNIFIED SCHOOL DISTRICT: Single Audit Reports and Findings
ABC UNIFIED SCHOOL DISTRICT filed 10 single audits between 2016 and 2025; the most recently observed auditor is CWDL, Certified Public Accountants (2025), and the 2025 report lists 0 findings. 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; ABC UNIFIED SCHOOL DISTRICT is recorded in CERRITOS, California under EIN 952380644, 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 | $23,089,699 | $750,000 | CWDL, Certified Public Accountants | 0 | — | 2025-06-GSAFAC-0000389001 |
| 2024 | 2024-06-30 | $44,729,539 | $750,000 | NIGRO & NIGRO, PC | 1 | — | 2024-06-GSAFAC-0000350145 |
| 2023 | 2023-06-30 | $33,394,735 | $750,000 | NIGRO & NIGRO, PC | 1 | SD | 2023-06-GSAFAC-0000017956 |
| 2022 | 2022-06-30 | $37,207,481 | $750,000 | NIGRO & NIGRO, PC | 0 | — | 2022-06-CENSUS-0000133911 |
| 2021 | 2021-06-30 | $27,787,053 | $750,000 | NIGRO & NIGRO, PC | 0 | — | 2021-06-CENSUS-0000133911 |
| 2020 | 2020-06-30 | $21,059,653 | $750,000 | NIGRO & NIGRO, PC | 0 | — | 2020-06-CENSUS-0000133911 |
| 2019 | 2019-06-30 | $22,550,505 | $750,000 | NIGRO & NIGRO, PC | 0 | — | 2019-06-CENSUS-0000133911 |
| 2018 | 2018-06-30 | $18,440,823 | $750,000 | VAVRINEK, TRINE, DAY & CO., LLP | 4 | SD | 2018-06-CENSUS-0000133911 |
| 2017 | 2017-06-30 | $18,500,240 | $750,000 | VAVRINEK, TRINE, DAY & CO., LLP | 1 | SD | 2017-06-CENSUS-0000133911 |
| 2016 | 2016-06-30 | $18,272,719 | $750,000 | VAVRINEK, TRINE, DAY & CO., LLP | 0 | — | 2016-06-CENSUS-0000133911 |
When is the next single audit due?
If ABC UNIFIED SCHOOL DISTRICT 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.
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 | $5,163,316 | No |
| 93.600 | Head Start Basic | $3,647,231 | Yes |
| 84.027 | IDEA Basic Local Assistance Entitlement, Part B, Section 611 | $3,451,292 | No |
| 84.010 | Title I, Part A, Basic Grants Low-Income and Neglected | $3,328,880 | No |
| 10.553 | School Breakfast Needy | $1,422,259 | No |
| 84.011 | Title I, Part C, Migrant Education (Regular and Summer Program) | $1,414,174 | Yes |
| 84.027 | IDEA Local Assistance, Part B, Sec 611, Early Intervening Services | $749,685 | No |
| 10.555 | National School Lunch Program Noncash Commodities | $616,126 | No |
| 84.367 | Title II, Part A, Supporting Effective Instruction | $422,729 | No |
| 10.555 | National School Lunch Program - Meal Supplements | $371,998 | No |
| 84.424 | Title IV, Part A, Student Support and Academic Enrichment Grants | $340,865 | No |
| 84.027 | IDEA Mental Health Allocation Plan, Part B, Sec 611 | $255,788 | No |
| 84.011 | Title I, Part C, Migrant Education Summer Program | $219,697 | Yes |
| 84.365 | Title III, English Learner Student Program | $207,683 | No |
| 93.600 | Head Start Extended Duration/Dosage | $162,271 | Yes |
| 84.002 | Adult Secondary Education | $160,918 | No |
| 10.553 | School Breakfast Program | $159,802 | No |
| 84.010 | ESSA School Improvement (CSI) Funding for LEAs | $147,011 | No |
| 84.048 | Carl D. Perkins Career and Technical Education: Secondary, Section 131 | $130,224 | No |
| 93.596 | Child Care and Mandatory Matching Funds of Child Care and Development Fund | $123,306 | No |
| 84.048 | Carl D. Perkins Career and Technical Education: Adult, Section 132 | $106,212 | No |
| 84.002 | Adult Basic Education & ELA | $95,257 | No |
| 10.558 | Child Nutrition: CACFP Claims - Centers and Family Day Care | $82,250 | No |
| 84.002 | Integrated English Literacy and Civics Education | $81,152 | No |
| 84.425 | Elementary and Secondary School Relief II (ESSER II) Fund | $55,800 | 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.
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 ABC UNIFIED SCHOOL DISTRICT 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. “Abc Unified School District, California Single Audits 2016–2025.” https://getauditradar.com/single-audits/ca/abc-unified-school-district-952380644/. Data as of 2026-11-06.