LELAND PUBLIC SCHOOL: Single Audit Reports and Findings
LELAND PUBLIC SCHOOL filed 10 single audits between 2016 and 2025; the most recently observed auditor is MANER COSTERISAN (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; LELAND PUBLIC SCHOOL is recorded in LELAND, Michigan under EIN 386002262, 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 | $959,632 | $750,000 | MANER COSTERISAN | 0 | — | 2025-06-GSAFAC-0000389210 |
| 2024 | 2024-06-30 | $1,114,490 | $750,000 | DENNIS, GARTLAND & NIERGARTH | 0 | MW | 2024-06-GSAFAC-0000061164 |
| 2023 | 2023-06-30 | $1,110,568 | $750,000 | DENNIS, GARTLAND & NIERGARTH | 0 | MW | 2023-06-GSAFAC-0000004708 |
| 2022 | 2022-06-30 | $1,627,429 | $750,000 | DENNIS, GARTLAND & NIERGARTH | 0 | SD | 2022-06-CENSUS-0000150291 |
| 2021 | 2021-06-30 | $1,304,130 | $750,000 | DENNIS, GARTLAND & NIERGARTH | 0 | SD | 2021-06-CENSUS-0000150291 |
| 2020 | 2020-06-30 | $971,608 | $750,000 | DENNIS, GARTLAND & NIERGARTH | 0 | SD | 2020-06-CENSUS-0000150291 |
| 2019 | 2019-06-30 | $887,977 | $750,000 | DENNIS, GARTLAND & NIERGARTH | 0 | SD | 2019-06-CENSUS-0000150291 |
| 2018 | 2018-06-30 | $882,765 | $750,000 | DENNIS, GARTLAND & NIERGARTH | 0 | SD | 2018-06-CENSUS-0000150291 |
| 2017 | 2017-06-30 | $926,345 | $750,000 | DENNIS, GARTLAND & NIERGARTH | 0 | SD | 2017-06-CENSUS-0000150291 |
| 2016 | 2016-06-30 | $922,166 | $750,000 | DENNIS, GARTLAND & NIERGARTH | 0 | SD | 2016-06-CENSUS-0000150291 |
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 |
|---|---|---|---|
| 84.041 | IMPACT AID | $709,353 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $70,838 | No |
| 84.358 | RURAL EDUCATION | $49,630 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $39,614 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $30,185 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $24,519 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $10,559 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $7,327 | No |
| 84.367 | IMPROVING TEACHER QUALITY STATE GRANTS | $4,857 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $4,746 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $4,444 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $3,560 | 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.
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- CPA firms that audit Michigan 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 LELAND PUBLIC SCHOOL 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. “LELAND PUBLIC SCHOOL Single Audits and Findings (MI).” https://getauditradar.com/single-audits/mi/leland-public-school-386002262/. Data as of 2026-09-18.