Unified School District No. 321: Single Audit Reports and Findings
Unified School District No. 321 filed 9 single audits between 2016 and 2025; the most recently observed auditor is SSC CPAs, P.A. (2025), and the 2025 report lists 1 finding, including 1 material weakness. 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; Unified School District No. 321 is recorded in ST MARYS, Kansas under EIN 480699133, 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 | $1,866,448 | $750,000 | SSC CPAs, P.A. | 1 | MW | 2025-06-GSAFAC-0000411526 |
| 2024 | 2024-06-30 | $2,002,098 | $750,000 | SSC CPAs, P.A. | 1 | MW | 2024-06-GSAFAC-0000356773 |
| 2023 | 2023-06-30 | $1,842,483 | $750,000 | SSC CPAs, P.A. | 1 | MW | 2023-06-GSAFAC-0000028804 |
| 2022 | 2022-06-30 | $2,324,524 | $750,000 | SSC CPAs, P.A. | 0 | — | 2022-06-CENSUS-0000145750 |
| 2021 | 2021-06-30 | $2,126,949 | $750,000 | SSC CPAs, P.A. | 0 | — | 2021-06-CENSUS-0000145750 |
| 2019 | 2019-06-30 | $866,268 | $750,000 | SSC CPAs, P.A. | 0 | — | 2019-06-CENSUS-0000145750 |
| 2018 | 2018-06-30 | $822,830 | $750,000 | SSC CPAs, P.A. | 0 | — | 2018-06-CENSUS-0000145750 |
| 2017 | 2017-06-30 | $800,646 | $750,000 | CLUBINE & RETTELE, CHARTERED | 0 | — | 2017-06-CENSUS-0000145750 |
| 2016 | 2016-06-30 | $785,274 | $750,000 | CLUBINE & RETTELE, CHARTERED | 0 | — | 2016-06-CENSUS-0000145750 |
When is the next single audit due?
If Unified School District No. 321 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.
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 | $467,377 | Yes |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $428,334 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $261,442 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $225,823 | Yes |
| 84.010 | Title I Grants to Local Education Agencies | $179,385 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $67,203 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $62,500 | No |
| 17.285 | REGISTERED APPRENTICESHIP | $45,250 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $42,767 | No |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $30,288 | No |
| 84.060 | Indian Education Grants to Local Educational Agencies | $23,243 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $19,354 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $11,915 | No |
| 84.051 | CAREER AND TECHNICAL EDUCATION -- NATIONAL PROGRAMS | $1,567 | 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 |
|---|---|---|---|
| 2025-003 | Activities allowed or unallowed (A); Allowable costs / cost principles (B); Reporting (L) | Material weakness / Questioned costs | Yes |
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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 Unified School District No. 321 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. “Unified School District No. 321, Kansas Single Audits 2016–2025.” https://getauditradar.com/single-audits/ks/unified-school-district-no-321-480699133/. Data as of 2026-11-06.