School Board of Polk County, Florida: Single Audit Reports and Findings
School Board of Polk County, Florida filed 10 single audits between 2016 and 2025; the most recently observed auditor is CLIFTONLARSONALLEN LLP (2025), and the 2025 report lists 9 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; School Board of Polk County, Florida is recorded in BARTOW, Florida under EIN 596000807, 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 | $252,515,130 | $3,000,000 | CLIFTONLARSONALLEN LLP | 9 | MW / SD | 2025-06-GSAFAC-0000412218 |
| 2024 | 2024-06-30 | $313,603,975 | $3,000,000 | STATE OF FLORIDA AUDITOR GENERAL | 0 | SD | 2024-06-GSAFAC-0000351598 |
| 2023 | 2023-06-30 | $280,942,181 | $3,000,000 | CLIFTONLARSONALLEN LLP | 0 | MW | 2023-06-GSAFAC-0000031276 |
| 2022 | 2022-06-30 | $302,062,318 | $3,000,000 | CLIFTONLARSONALLEN LLP | 6 | SD | 2022-06-CENSUS-0000136790 |
| 2021 | 2021-06-30 | $179,941,122 | $3,000,000 | STATE OF FLORIDA AUDITOR GENERAL | 4 | SD | 2021-06-CENSUS-0000136790 |
| 2020 | 2020-06-30 | $149,001,214 | $3,000,000 | CLIFTONLARSONALLEN LLP | 1 | SD | 2020-06-CENSUS-0000136790 |
| 2019 | 2019-06-30 | $143,425,280 | $3,000,000 | CHERRY BEKAERT LLP | 0 | — | 2019-06-CENSUS-0000136790 |
| 2018 | 2018-06-30 | $144,064,111 | $3,000,000 | STATE OF FLORIDA AUDITOR GENERAL | 0 | — | 2018-06-CENSUS-0000136790 |
| 2017 | 2017-06-30 | $128,953,888 | $3,000,000 | CHERRY BEKAERT LLP | 0 | — | 2017-06-CENSUS-0000136790 |
| 2016 | 2016-06-30 | $123,725,430 | $3,000,000 | CHERRY BEKAERT LLP | 0 | — | 2016-06-CENSUS-0000136790 |
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 | $56,556,376 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $54,865,458 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $54,785,669 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $32,979,553 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $15,301,988 | No |
| 93.600 | HEAD START | $10,533,510 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $5,945,302 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $4,396,434 | No |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $3,274,605 | Yes |
| 84.165 | MAGNET SCHOOLS ASSISTANCE | $2,627,292 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $2,008,469 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $1,969,034 | No |
| 84.002 | ADULT EDUCATION - BASIC GRANTS TO STATES | $1,693,093 | No |
| 84.011 | MIGRANT EDUCATION STATE GRANT PROGRAM | $1,160,197 | No |
| 12.U01 | ARMY JUNIOR RESERVE OFFICERS TRAINING CORPS | $1,140,742 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $923,921 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $623,396 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $484,444 | No |
| 17.264 | NATIONAL FARMWORKER JOBS PROGRAM | $311,815 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $276,635 | Yes |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $213,228 | No |
| 12.U03 | AIR FORCE JUNIOR RESERVE OFFICERS TRAINING CORPS | $115,714 | No |
| 21.019 | CORONAVIRUS RELIEF FUND | $85,491 | No |
| 12.U02 | MARINE CORPS JUNIOR RESERVE OFFICERS TRAINING CORPS | $81,921 | No |
| 84.184 | SCHOOL SAFELY NATIONAL ACTIVITIES | $74,944 | 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 |
|---|---|---|---|
| 2025-002 | A | Significant deficiency | No |
| 2025-003 | E | Significant deficiency / Questioned costs | No |
| 2025-004 | E | Significant deficiency | No |
| 2025-005 | E | Material weakness | No |
| 2025-006 | E | Significant deficiency | No |
| 2025-007 | N | Significant deficiency / Questioned costs | No |
| 2025-008 | N | Significant deficiency / Questioned costs | No |
| 2025-009 | N | Significant deficiency | No |
| 2025-010 | N | Significant deficiency | 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 School Board of Polk County, Florida 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. “School Board of Polk County, Florida Single Audits.” https://getauditradar.com/single-audits/fl/school-board-of-polk-county-florida-596000807/. Data as of 2026-09-18.