Shepherd Public School District: Single Audit Reports and Findings
Shepherd Public School District filed 10 single audits between 2016 and 2025; the most recently observed auditor is ROSLUND, PRESTAGE & COMPANY, P.C. (2025), and the 2025 report lists 2 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; Shepherd Public School District is recorded in SHEPHERD, Michigan under EIN 386001780, 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 | $2,068,114 | $750,000 | ROSLUND, PRESTAGE & COMPANY, P.C. | 2 | — | 2025-06-GSAFAC-0000394440 |
| 2024 | 2024-06-30 | $2,601,164 | $750,000 | ROSLUND, PRESTAGE & COMPANY, P.C. | 1 | MW / SD | 2024-06-GSAFAC-0000063043 |
| 2023 | 2023-06-30 | $2,109,020 | $750,000 | ROSLUND, PRESTAGE & COMPANY, P.C. | 8 | MW / SD | 2023-06-GSAFAC-0000012210 |
| 2022 | 2022-06-30 | $2,592,475 | $750,000 | ROSLUND, PRESTAGE & COMPANY, P.C. | 6 | MW / SD | 2022-06-CENSUS-0000150233 |
| 2021 | 2021-06-30 | $2,248,485 | $750,000 | ROSLUND, PRESTAGE & COMPANY, P.C. | 0 | — | 2021-06-CENSUS-0000150233 |
| 2020 | 2020-06-30 | $1,309,538 | $750,000 | ROSLUND, PRESTAGE & COMPANY, P.C. | 2 | SD | 2020-06-CENSUS-0000150233 |
| 2019 | 2019-06-30 | $873,955 | $750,000 | ROSLUND, PRESTAGE & COMPANY, P.C. | 0 | — | 2019-06-CENSUS-0000150233 |
| 2018 | 2018-06-30 | $825,377 | $750,000 | ROSLUND, PRESTAGE & COMPANY, P.C. | 0 | — | 2018-06-CENSUS-0000150233 |
| 2017 | 2017-06-30 | $831,669 | $750,000 | ROSLUND, PRESTAGE & COMPANY, P.C. | 0 | — | 2017-06-CENSUS-0000150233 |
| 2016 | 2016-06-30 | $841,854 | $750,000 | ROSLUND, PRESTAGE & COMPANY, P.C. | 0 | — | 2016-06-CENSUS-0000150233 |
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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $606,509 | Yes |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $414,403 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $363,729 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $231,987 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $213,068 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $80,850 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $49,086 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $42,375 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $25,479 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $17,706 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $7,801 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $6,620 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $6,107 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,364 | Yes |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $1,030 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | B | Material weakness | 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 Shepherd Public 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. “Shepherd Public School District Single Audits and Findings (MI).” https://getauditradar.com/single-audits/mi/shepherd-public-school-district-386001780/. Data as of 2026-09-18.