THREE OAKS PUBLIC SCHOOL ACADEMY: Single Audit Reports and Findings
THREE OAKS PUBLIC SCHOOL ACADEMY filed 6 single audits between 2020 and 2025; the most recently observed auditor is MANER COSTERISAN (2025), and the 2025 report lists 1 finding. 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; THREE OAKS PUBLIC SCHOOL ACADEMY is recorded in MUSKEGON, Michigan under EIN 061670527, 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 | $913,072 | $750,000 | MANER COSTERISAN | 1 | SD | 2025-06-GSAFAC-0000389041 |
| 2024 | 2024-06-30 | $1,566,273 | $750,000 | MANER COSTERISAN | 0 | — | 2024-06-GSAFAC-0000054819 |
| 2023 | 2023-06-30 | $1,829,663 | $750,000 | MANER COSTERISAN | 0 | — | 2023-06-GSAFAC-0000001160 |
| 2022 | 2022-06-30 | $1,735,214 | $750,000 | MANER COSTERISAN | 0 | — | 2022-06-CENSUS-0000231222 |
| 2021 | 2021-06-30 | $806,483 | $750,000 | MANER COSTERISAN | 0 | — | 2021-06-CENSUS-0000231222 |
| 2020 | 2020-06-30 | $991,841 | $750,000 | MANER COSTERISAN | 0 | — | 2020-06-CENSUS-0000231222 |
When is the next single audit due?
If THREE OAKS PUBLIC SCHOOL ACADEMY 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 |
|---|---|---|---|
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $221,599 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $202,379 | Yes |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $135,407 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $123,171 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $67,945 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $33,133 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $26,725 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $24,197 | Yes |
| 84.367 | IMPROVING TEACHER QUALITY STATE GRANTS | $22,663 | No |
| 84.367 | IMPROVING TEACHER QUALITY STATE GRANTS | $13,985 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $12,142 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $10,398 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $7,494 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $4,376 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $3,022 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $2,756 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,680 | 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 |
|---|---|---|---|
| 2025-001 | Cash management (C) | Significant deficiency | No |
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- CPA firms that audit Michigan nonprofits
- Michigan single audit statistics
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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 THREE OAKS PUBLIC SCHOOL ACADEMY 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. “Three Oaks Public School Academy, Michigan Single Audits.” https://getauditradar.com/single-audits/mi/three-oaks-public-school-academy-061670527/. Data as of 2026-11-06.