SOUTHERN COLUMBIA AREA SCHOOL DISTRICT: Single Audit Reports and Findings
SOUTHERN COLUMBIA AREA SCHOOL DISTRICT filed 10 single audits between 2016 and 2025; the most recently observed auditor is SB & COMPANY, LLC (2025), and the 2025 report lists 0 findings. 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; SOUTHERN COLUMBIA AREA SCHOOL DISTRICT is recorded in CATAWISSA, Maryland under EIN 246002426, 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 | $929,749 | $750,000 | SB & COMPANY, LLC | 0 | — | 2025-06-GSAFAC-0000412241 |
| 2024 | 2024-06-30 | $1,089,929 | $750,000 | SB & COMPANY, LLC | 8 | SD | 2024-06-GSAFAC-0000360029 |
| 2023 | 2023-06-30 | $1,352,200 | $750,000 | SB & COMPANY, LLC | 0 | — | 2023-06-GSAFAC-0000050104 |
| 2022 | 2022-12-31 | $3,215,106 | $750,000 | SB & COMPANY, LLC | 2 | SD | 2022-12-GSAFAC-0000003430 |
| 2021 | 2021-06-30 | $1,202,303 | $750,000 | SB & COMPANY, LLC | 0 | — | 2021-06-CENSUS-0000200511 |
| 2020 | 2020-06-30 | $796,707 | $750,000 | Wagner, Dreese, Elsasser & Associates, P.C. | 1 | SD | 2020-06-CENSUS-0000200511 |
| 2019 | 2019-06-30 | $829,380 | $750,000 | Wagner, Dreese, Elsasser & Associates, P.C. | 0 | — | 2019-06-CENSUS-0000200511 |
| 2018 | 2018-06-30 | $799,035 | $750,000 | Wagner, Dreese, Elsasser & Associates, P.C. | 0 | — | 2018-06-CENSUS-0000200511 |
| 2017 | 2017-06-30 | $825,801 | $750,000 | Wagner, Dreese, Elsasser & Associates, P.C. | 4 | SD | 2017-06-CENSUS-0000200511 |
| 2016 | 2016-06-30 | $780,546 | $750,000 | Wagner, Dreese, Elsasser & Associates, P.C. | 0 | — | 2016-06-CENSUS-0000200511 |
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 |
|---|---|---|---|
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $288,688 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $208,109 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $193,459 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $88,449 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $50,858 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $31,338 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $29,992 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $16,699 | No |
| 32.009 | EMERGENCY CONNECTIVITY FUND PROGRAM | $10,981 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $5,580 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $3,455 | No |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $2,141 | 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.
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 SOUTHERN COLUMBIA AREA SCHOOL DISTRICT 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. “SOUTHERN COLUMBIA AREA SCHOOL DISTRICT Single Audits.” https://getauditradar.com/single-audits/md/southern-columbia-area-school-district-246002426/. Data as of 2026-09-18.