Berne Union Local School District: Single Audit Reports and Findings
Berne Union Local School District filed 4 single audits between 2021 and 2024; the most recently observed auditor is KEITH FABER, AUDITOR OF STATE (2024), and the 2024 report lists 4 findings, including 1 material weakness. 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; Berne Union Local School District is recorded in SUGAR GROVE, Ohio under EIN 316400304, 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 |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $766,636 | $750,000 | KEITH FABER, AUDITOR OF STATE | 4 | MW | 2024-06-GSAFAC-0000364849 |
| 2023 | 2023-06-30 | $2,019,647 | $750,000 | KEITH FABER, AUDITOR OF STATE | 0 | — | 2023-06-GSAFAC-0000364848 |
| 2022 | 2022-06-30 | $1,230,133 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2022-06-CENSUS-0000216509 |
| 2021 | 2021-06-30 | $954,315 | $750,000 | PERRY & ASSOCIATES CPA'S A.C. | 0 | — | 2021-06-CENSUS-0000216509 |
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 |
|---|---|---|---|
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $228,904 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $216,002 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $141,361 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $79,336 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $28,407 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $28,198 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $27,315 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $12,672 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $4,441 | 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 |
|---|---|---|---|
| 2024-002 | E | Material weakness | No |
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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 Berne Union Local 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. “Berne Union Local School District Single Audits and Findings (OH).” https://getauditradar.com/single-audits/oh/berne-union-local-school-district-316400304/. Data as of 2026-09-18.