CENTRAL PLAINS UNIFIED SCHOOL DISTRICT NO. 112: Single Audit Reports and Findings
CENTRAL PLAINS UNIFIED SCHOOL DISTRICT NO. 112's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2022, accepted November 17, 2022; the auditor observed on that filing is AdamsBrown, LLC. It reported 1 finding, including a material weakness, with an adverse opinion on the financial statements. 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; CENTRAL PLAINS UNIFIED SCHOOL DISTRICT NO. 112 is recorded in CLAFLIN, Kansas under EIN 300630042, 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 | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2022 | 2022-06-30 | $1,112,881 | $750,000 | AdamsBrown, LLC | Adverse / Not on a GAAP basis | 1 | MW | 2022-06-CENSUS-0000235233 |
| 2021 | 2021-06-30 | $786,496 | $750,000 | AdamsBrown, LLC | Adverse / Not on a GAAP basis | 0 | — | 2021-06-CENSUS-0000235233 |
When is the next single audit due?
If CENTRAL PLAINS UNIFIED SCHOOL DISTRICT NO. 112 is again required to have a single audit for the fiscal year ending Jun 30, 2023, the reporting package is due to the Federal Audit Clearinghouse by Apr 1, 2024 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
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.
Kansas also publishes audit reports of local governments: Kansas Department of Administration. 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 |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $278,096 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $261,997 | Yes |
| 32.009 | EMERGENCY CONNECTIVITY FUND PROGRAM | $250,278 | Yes |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $99,991 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $77,999 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $72,723 | Yes |
| 84.358 | RURAL EDUCATION | $27,308 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $14,547 | Yes |
| 84.367 | IMPROVING TEACHER QUALITY STATE GRANTS | $14,313 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $13,748 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $1,000 | No |
| 10.649 | PANDEMIC EBT ADMINISTRATIVE COSTS | $614 | No |
| 93.079 | COOPERATIVE AGREEMENTS TO PROMOTE ADOLESCENT HEALTH THROUGH SCHOOL-BASED HIV/STD PREVENTION AND SCHOOL-BASED SURVEILLANCE | $267 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2022-002 | Special tests and provisions (N) | Material weakness / Questioned costs | No |
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- CPA firms that audit Kansas 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 CENTRAL PLAINS UNIFIED SCHOOL DISTRICT NO. 112 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. “Central Plains Unified School District Single Audit FY2022 (KS).” https://getauditradar.com/single-audits/ks/central-plains-unified-school-district-no-112-300630042/. Data as of 2026-11-06.