FREDERICK COUNTY BOARD OF EDUCATION/PUBLIC SCHOOLS: Single Audit Reports and Findings
FREDERICK COUNTY BOARD OF EDUCATION/PUBLIC SCHOOLS's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted January 30, 2026; the auditor observed on that filing is SB & Company, LLC. It reported no findings. 10 filings from 2016 to 2025 are on record. 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; FREDERICK COUNTY BOARD OF EDUCATION/PUBLIC SCHOOLS is recorded in FREDERICK, Maryland under EIN 526000941, 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 |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $39,757,962 | $750,000 | SB & Company, LLC | Unmodified | 0 | — | 2025-06-GSAFAC-0000398939 |
| 2024 | 2024-06-30 | $48,803,169 | $750,000 | SB & Company, LLC | Unmodified | 0 | — | 2024-06-GSAFAC-0000064874 |
| 2023 | 2023-06-30 | $51,310,903 | $750,000 | SB & Company, LLC | Unmodified | 0 | — | 2023-06-GSAFAC-0000013332 |
| 2022 | 2022-06-30 | $86,424,618 | $750,000 | SB & Company, LLC | Unmodified | 0 | — | 2022-06-CENSUS-0000182630 |
| 2021 | 2021-06-30 | $42,960,015 | $750,000 | SB & Company, LLC | Unmodified | 0 | — | 2021-06-CENSUS-0000182630 |
| 2020 | 2020-06-30 | $23,004,648 | $750,000 | SB & Company, LLC | Unmodified | 0 | — | 2020-06-CENSUS-0000182630 |
| 2019 | 2019-06-30 | $24,178,158 | $750,000 | SB & Company, LLC | Unmodified | 0 | — | 2019-06-CENSUS-0000182630 |
| 2018 | 2018-06-30 | $22,038,892 | $750,000 | SB & Company, LLC | Unmodified | 0 | — | 2018-06-CENSUS-0000182630 |
| 2017 | 2017-06-30 | $22,118,088 | $750,000 | SB & Company, LLC | Unmodified | 0 | — | 2017-06-CENSUS-0000182630 |
| 2016 | 2016-06-30 | $21,640,836 | $750,000 | SB & Company, LLC | Unmodified | 0 | — | 2016-06-CENSUS-0000182630 |
When is the next single audit due?
If FREDERICK COUNTY BOARD OF EDUCATION/PUBLIC SCHOOLS 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 |
|---|---|---|---|
| 84.027 | IDEA PART B - 611 PASS-THROUGH - ASSISTANCE FOR EDUCATION OF CHILDREN WITH DISABILITIES | $8,383,321 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $7,764,356 | Yes |
| 84.010 | TITLE I, PART A - GRANT TO LOCAL SCHOOL SYSTEM | $6,537,095 | No |
| 84.425 | ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND (ARP ESSER III) | $3,324,112 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $3,017,417 | Yes |
| 10.555 | USDA FOOD DISTRIBUTION PROGRAM | $1,382,380 | Yes |
| 84.425 | MARYLAND LEADS - SCIENCE OF READING (ARP ESSER) | $1,278,721 | No |
| 84.367 | TITLE II, PART B - SUPPORTING EFFECTIVE INSTRUCTION | $917,882 | Yes |
| 84.027 | IDEA PART B - 611 COMPREHENSIVE COORDINATED EARLY INTERVENING SERVICES | $737,226 | No |
| 84.425 | MARYLAND WORKS (ARP) | $528,740 | No |
| 84.027 | IDEA PART B - 611 COMPREHENSIVE COORDINATED EARLY INTERVENING SERVICES | $436,227 | No |
| 84.424 | TITLE IV, PART A - STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM (SSAE) | $413,847 | No |
| 84.048 | CAREER AND TECHNOLOGY EDUCATION ( PERKINS FORMULA) | $407,852 | No |
| 84.010 | TITLE I, PART A - SECTION 1003(A) SCHOOL IMPROVEMENT | $345,561 | No |
| 84.365 | TITLE III PART A: ENGLISH LANGUAGE ACQUISITION (ELA) STATE FORMULA GRANT | $340,382 | No |
| 84.367 | TITLE II, PART B - SUPPORTING EFFECTIVE INSTRUCTION | $309,472 | Yes |
| 84.425 | MARYLAND LEADS - GROW YOUR OWN STAFF (ARP ESSER) | $286,484 | No |
| 84.282 | SABILLASVILLE ENVIRONMENTAL PUBLIC CHARTER SCHOOL | $247,299 | No |
| 84.287 | 21ST CENTURY COMMUNITY LEARNING CENTERS: FUN ACADEMICS IN THE SUMMER TIME (FAST) | $201,226 | No |
| 84.027 | IDEA PART B - 611 DISCRETIONARY ACCESS, EQUITY, AND PROGRESS LOCAL IMPLEMENTATION PLAN | $181,006 | No |
| 84.287 | 21ST CENTURY COMMUNITY LEARNING CENTERS: FUN ACADEMICS IN THE SUMMER TIME (FAST2) | $173,031 | No |
| 84.010 | TITLE I, PART A - GRANT TO LOCAL SCHOOL SYSTEM | $166,768 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $163,462 | No |
| 84.010 | TITLE I, PART A - SCHOOL IMPROVEMENT GRANT | $162,690 | No |
| 84.287 | 21ST CENTURY COMMUNITY LEARNING CENTERS: FUN ACADEMICS IN THE SUMMER TIME (FAST) | $160,026 | 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.
Read next
- CPA firms that audit Maryland nonprofits
- Maryland single audit statistics
- Maryland nonprofit audit requirements
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 FREDERICK COUNTY BOARD OF EDUCATION/PUBLIC SCHOOLS 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. “Frederick County Board Single Audit FY2025 (MD).” https://getauditradar.com/single-audits/md/frederick-county-board-of-education-public-schools-526000941/. Data as of 2026-11-06.