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 4 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; THREE OAKS PUBLIC SCHOOL ACADEMY is recorded in MUSKEGON, Michigan under EIN 061670527, 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 | $913,072 | $750,000 | MANER COSTERISAN | 4 | 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 |
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 |
|---|---|---|---|
| 84.010 | 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 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 | 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 Single Audits and Findings (MI).” https://getauditradar.com/single-audits/mi/three-oaks-public-school-academy-061670527/. Data as of 2026-09-18.