Bay County District School Board: Single Audit Reports and Findings
Bay County District School Board filed 10 single audits between 2016 and 2025; the most recently observed auditor is CARR, RIGGS & INGRAM, LLC (2025), and the 2025 report lists 3 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; Bay County District School Board is recorded in PANAMA CITY, Florida under EIN 596000511, 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 | $45,735,998 | $1,372,080 | CARR, RIGGS & INGRAM, LLC | 3 | MW / SD | 2025-06-GSAFAC-0000412663 |
| 2024 | 2024-06-30 | $66,662,387 | $1,999,872 | CARR, RIGGS & INGRAM, LLC | 4 | MW / SD | 2024-06-GSAFAC-0000360812 |
| 2023 | 2023-06-30 | $62,652,849 | $1,879,585 | STATE OF FLORIDA AUDITOR GENERAL | 0 | — | 2023-06-GSAFAC-0000033412 |
| 2022 | 2022-06-30 | $75,651,632 | $2,269,549 | CARR, RIGGS & INGRAM, LLC | 3 | SD | 2022-06-CENSUS-0000136718 |
| 2021 | 2021-06-30 | $97,534,420 | $2,926,033 | CARR, RIGGS & INGRAM, LLC | 1 | SD | 2021-06-CENSUS-0000136718 |
| 2020 | 2020-06-30 | $63,213,483 | $1,896,404 | STATE OF FLORIDA AUDITOR GENERAL | 0 | SD | 2020-06-CENSUS-0000136718 |
| 2019 | 2019-06-30 | $48,835,800 | $1,465,074 | CARR, RIGGS & INGRAM, LLC | 0 | SD | 2019-06-CENSUS-0000136718 |
| 2018 | 2018-06-30 | $26,838,215 | $805,146 | CARR, RIGGS & INGRAM, LLC | 0 | — | 2018-06-CENSUS-0000136718 |
| 2017 | 2017-06-30 | $25,687,676 | $770,630 | STATE OF FLORIDA AUDITOR GENERAL | 7 | SD | 2017-06-CENSUS-0000136718 |
| 2016 | 2016-06-30 | $26,259,759 | $787,793 | CARR, RIGGS & INGRAM, LLC | 0 | — | 2016-06-CENSUS-0000136718 |
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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $9,296,556 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $9,151,936 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $7,311,632 | Yes |
| 84.425U | COVID-19 EDUCATION STABILIZATION FUND | $6,495,864 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $2,402,865 | No |
| 84.184 | SCHOOL SAFELY NATIONAL ACTIVITIES | $2,207,320 | Yes |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $1,551,695 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $1,314,154 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $1,111,860 | No |
| 97.039 | HAZARD MITIGATION GRANT | $764,190 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $664,503 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $546,356 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $521,854 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $403,764 | No |
| 84.002 | ADULT EDUCATION - BASIC GRANTS TO STATES | $317,675 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $288,099 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $233,770 | Yes |
| 84.041 | IMPACT AID | $221,350 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $183,751 | No |
| 12.U01 | AIR FORCE JUNIOR RESERVE OFFICERS TRAINING CORPS | $146,713 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $137,500 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $120,416 | No |
| 84.425W | COVID-19 EDUCATION STABILIZATION FUND | $114,697 | No |
| 12.U03 | MARINE CORPS JUNIOR RESERVICE OFFICERS TRAIN | $73,653 | No |
| 12.U02 | ARMY JUNIOR RESERVE OFFICERS TRAINING CORPS | $65,984 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-101 | N | Material weakness | No |
| 2025-102 | N | Significant deficiency | No |
| 2025-103 | N | Material weakness | No |
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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 Bay County District School Board 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. “Bay County District School Board Single Audits and Findings (FL).” https://getauditradar.com/single-audits/fl/bay-county-district-school-board-596000511/. Data as of 2026-09-18.