Lebanon Community School District: Single Audit Reports and Findings
Lebanon Community School District filed 10 single audits between 2016 and 2025; the most recently observed auditor is PAULY ROGERS AND CO., P.C. (2025), and the 2025 report lists 0 findings. 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; Lebanon Community School District is recorded in LEBANON, Oregon under EIN 931175526, 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 | $6,278,121 | $750,000 | PAULY ROGERS AND CO., P.C. | 0 | — | 2025-06-GSAFAC-0000413638 |
| 2024 | 2024-06-30 | $11,894,815 | $750,000 | PAULY ROGERS AND CO., P.C. | 0 | — | 2024-06-GSAFAC-0000371627 |
| 2023 | 2023-06-30 | $5,853,954 | $750,000 | PAULY ROGERS AND CO., P.C. | 0 | — | 2023-06-GSAFAC-0000043651 |
| 2022 | 2022-06-30 | $5,801,714 | $750,000 | PAULY ROGERS AND CO., P.C. | 0 | — | 2022-06-GSAFAC-0000001330 |
| 2021 | 2021-06-30 | $5,747,609 | $750,000 | PAULY ROGERS AND CO., P.C. | 0 | — | 2021-06-CENSUS-0000186807 |
| 2020 | 2020-06-30 | $4,207,348 | $750,000 | PAULY ROGERS AND CO., P.C. | 0 | SD | 2020-06-CENSUS-0000186807 |
| 2019 | 2019-06-30 | $4,578,897 | $750,000 | ACCUITY LLC | 1 | MW | 2019-06-CENSUS-0000186807 |
| 2018 | 2018-06-30 | $4,329,697 | $750,000 | ACCUITY LLC | 0 | — | 2018-06-CENSUS-0000186807 |
| 2017 | 2017-06-30 | $4,026,690 | $750,000 | ACCUITY LLC | 0 | — | 2017-06-CENSUS-0000186807 |
| 2016 | 2016-06-30 | $3,849,162 | $750,000 | ACCUITY LLC | 0 | — | 2016-06-CENSUS-0000186807 |
When is the next single audit due?
If Lebanon Community 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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,318,826 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,221,000 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $995,804 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $579,553 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $437,976 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $215,998 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $191,953 | No |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $183,714 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $172,160 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $105,958 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $105,516 | No |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $105,127 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $104,880 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $91,577 | No |
| 84.126 | REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES | $90,863 | No |
| 12.556 | COMPETITIVE GRANTS: PROMOTING K-12 STUDENT ACHIEVEMENT AT MILITARY-CONNECTED SCHOOLS | $83,340 | No |
| 97.137 | STATE AND LOCAL CYBERSECURITY GRANT PROGRAM TRIBAL CYBERSECURITY GRANT PROGRAM | $64,785 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $43,119 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $41,751 | No |
| 10.666 | SCHOOLS AND ROADS - GRANTS TO COUNTIES | $33,717 | No |
| 93.212 | CHIROPRACTIC DEMONSTRATION PROJECT GRANTS | $20,519 | No |
| 97.137 | STATE AND LOCAL CYBERSECURITY GRANT PROGRAM TRIBAL CYBERSECURITY GRANT PROGRAM | $19,751 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $12,780 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $10,603 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $9,724 | 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.
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 Lebanon Community 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. “Lebanon Community School District, Oregon Single Audits 2016–2025.” https://getauditradar.com/single-audits/or/lebanon-community-school-district-931175526/. Data as of 2026-11-06.