CITY OF SALEM SCHOOL DISTRICT: Single Audit Reports and Findings
CITY OF SALEM SCHOOL DISTRICT's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted February 19, 2026; the auditor observed on that filing is Bowman & Company LLP. It reported 2 findings, including a material weakness. 10 filings from 2016 to 2025 are on record. 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; CITY OF SALEM SCHOOL DISTRICT is recorded in SALEM, New Jersey under EIN 216000305, 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 | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $4,718,626 | $750,000 | Bowman & Company LLP | Unmodified | 2 | MW | 2025-06-GSAFAC-0000401118 |
| 2024 | 2024-06-30 | $8,263,728 | $750,000 | Bowman & Company LLP | Unmodified | 2 | MW | 2024-06-GSAFAC-0000366345 |
| 2023 | 2023-06-30 | $7,868,221 | $750,000 | Bowman & Company LLP | Unmodified | 2 | MW | 2023-06-GSAFAC-0000039974 |
| 2022 | 2022-06-30 | $5,396,227 | $750,000 | Bowman & Company LLP | Unmodified | 2 | MW | 2022-06-CENSUS-0000157886 |
| 2021 | 2021-06-30 | $3,467,172 | $750,000 | Bowman & Company LLP | Unmodified | 2 | MW | 2021-06-CENSUS-0000157886 |
| 2020 | 2020-06-30 | $2,821,666 | $750,000 | Bowman & Company LLP | Unmodified | 0 | SD | 2020-06-CENSUS-0000157886 |
| 2019 | 2019-06-30 | $2,600,683 | $750,000 | Bowman & Company LLP | Unmodified | 1 | SD | 2019-06-CENSUS-0000157886 |
| 2018 | 2018-06-30 | $2,537,423 | $750,000 | Bowman & Company LLP | Unmodified | 0 | — | 2018-06-CENSUS-0000157886 |
| 2017 | 2017-06-30 | $2,530,592 | $750,000 | Bowman & Company LLP | Unmodified | 0 | — | 2017-06-CENSUS-0000157886 |
| 2016 | 2016-06-30 | $2,628,338 | $750,000 | Bowman & Company LLP | Unmodified | 0 | — | 2016-06-CENSUS-0000157886 |
When is the next single audit due?
If CITY OF SALEM SCHOOL DISTRICT 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 | $1,088,566 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $977,874 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $847,668 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $437,343 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $384,285 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $272,056 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $170,334 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $134,971 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $97,035 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $78,804 | No |
| 93.778 | Medical Assistance Program | $54,400 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $44,629 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $33,735 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $33,735 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $27,504 | Yes |
| 10.185 | LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM | $13,562 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $9,630 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $8,036 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $2,394 | Yes |
| 10.649 | PANDEMIC EBT ADMINISTRATIVE COSTS | $643 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $615 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $528 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $216 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $63 | 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 |
|---|---|---|---|
| 2025-002 | Activities allowed or unallowed (A); Reporting (L) | Material weakness | Yes |
| 2025-003 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Other | 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 CITY OF SALEM 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. “City of Salem School District, New Jersey Single Audit FY2025.” https://getauditradar.com/single-audits/nj/city-of-salem-school-district-216000305/. Data as of 2026-11-06.