ROLLA SCHOOL DISTRICT NO 31: Single Audit Reports and Findings
ROLLA SCHOOL DISTRICT NO 31 filed 10 single audits between 2016 and 2025; the most recently observed auditor is GRAVES AND ASSOCIATES, CPAS, 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; ROLLA SCHOOL DISTRICT NO 31 is recorded in ROLLA, Missouri under EIN 436003051, 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 | $4,310,552 | $750,000 | GRAVES AND ASSOCIATES, CPAS, LLC | 0 | SD | 2025-06-GSAFAC-0000402559 |
| 2024 | 2024-06-30 | $7,195,756 | $750,000 | GRAVES AND ASSOCIATES, CPAS, LLC | 0 | SD | 2024-06-GSAFAC-0000066058 |
| 2023 | 2023-06-30 | $7,510,372 | $750,000 | GRAVES AND ASSOCIATES, CPAS, LLC | 0 | SD | 2023-06-GSAFAC-0000006380 |
| 2022 | 2022-06-30 | $9,724,837 | $750,000 | GRAVES AND ASSOCIATES, CPAS, LLC | 0 | — | 2022-06-CENSUS-0000154046 |
| 2021 | 2021-06-30 | $10,013,504 | $750,000 | GRAVES AND ASSOCIATES, CPAS, LLC | 0 | — | 2021-06-CENSUS-0000154046 |
| 2020 | 2020-06-30 | $4,744,684 | $750,000 | GRAVES AND ASSOCIATES, CPAS, LLC | 0 | — | 2020-06-CENSUS-0000154046 |
| 2019 | 2019-06-30 | $4,081,614 | $750,000 | GRAVES AND ASSOCIATES, CPAS, LLC | 0 | — | 2019-06-CENSUS-0000154046 |
| 2018 | 2018-06-30 | $3,931,604 | $750,000 | GRAVES AND ASSOCIATES, CPAS, LLC | 0 | — | 2018-06-CENSUS-0000154046 |
| 2017 | 2017-06-30 | $3,795,192 | $750,000 | GRAVES AND ASSOCIATES, CPAS, LLC | 0 | — | 2017-06-CENSUS-0000154046 |
| 2016 | 2016-06-30 | $3,671,637 | $750,000 | GRAVES AND ASSOCIATES, CPAS, LLC | 0 | — | 2016-06-CENSUS-0000154046 |
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 | $1,256,171 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $882,034 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $850,995 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $344,828 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $264,657 | Yes |
| 10.555 | NON CASH FOOD DISTRIBUTION | $173,384 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $150,961 | No |
| 84.424 | TITLE II A (TITLE IV.A REVENUES) | $139,177 | No |
| 10.555 | SCHOOL LUNCH SUPPLY CHAIN GRANT | $123,021 | Yes |
| 84.027 | ECSE - FEDERAL (611) | $78,517 | Yes |
| 84.173 | ECSE - FEDERAL (619) | $23,903 | Yes |
| 84.425 | COVID-19: ARP- HOMELESS CHILDREN & YOUTH II | $11,798 | No |
| 84.365 | TITLE III ENGLISH LANGUAGE ACQUISTION STATE GRANTS | $8,952 | No |
| 84.425 | COVID-19: EMS CERTIFICATE COMPETION GRANT | $1,000 | No |
| 84.027 | SPECIAL EDUCATION HIGH NEED FUND- FEDERAL | $628 | Yes |
| 84.425 | COVID-19: EMS CERTIFICATE COURSE MATERIALS | $426 | No |
| 93.079 | MISSOURI SCHOOL HEALTH PROFILES | $100 | 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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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 ROLLA SCHOOL DISTRICT NO 31 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. “ROLLA SCHOOL DISTRICT NO 31 Single Audits and Findings (MO).” https://getauditradar.com/single-audits/mo/rolla-school-district-no-31-436003051/. Data as of 2026-09-18.