LINCOLN COUNTY SCHOOL DISTRICT: Single Audit Reports and Findings
LINCOLN COUNTY SCHOOL DISTRICT filed 10 single audits between 2016 and 2025; the most recently observed auditor is Clear Trail CPAs (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; LINCOLN COUNTY SCHOOL DISTRICT is recorded in NEWPORT, Oregon under EIN 936000627, 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 | $9,695,477 | $750,000 | Clear Trail CPAs | 0 | — | 2025-06-GSAFAC-0000395542 |
| 2024 | 2024-06-30 | $11,294,588 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2024-06-GSAFAC-0000068729 |
| 2023 | 2023-06-30 | $14,873,867 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2023-06-GSAFAC-0000011675 |
| 2022 | 2022-06-30 | $14,148,666 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2022-06-CENSUS-0000166628 |
| 2021 | 2021-06-30 | $10,723,658 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2021-06-CENSUS-0000166628 |
| 2020 | 2020-06-30 | $7,878,628 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2020-06-CENSUS-0000166628 |
| 2019 | 2019-06-30 | $7,053,058 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2019-06-CENSUS-0000166628 |
| 2018 | 2018-06-30 | $6,679,442 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2018-06-CENSUS-0000166628 |
| 2017 | 2017-06-30 | $6,537,293 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2017-06-CENSUS-0000166628 |
| 2016 | 2016-06-30 | $7,155,934 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2016-06-CENSUS-0000166628 |
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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,665,559 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,597,382 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $1,016,039 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $743,546 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $644,419 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $609,085 | Yes |
| 97.039 | HAZARD MITIGATION GRANT | $414,593 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $367,177 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $308,556 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $252,747 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $220,261 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $204,203 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $197,583 | Yes |
| 84.367 | IMPROVING TEACHER QUALITY STATE GRANTS | $172,919 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $171,328 | No |
| 84.334 | GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS | $130,215 | No |
| 84.060 | INDIAN EDUCATION_GRANTS TO LOCAL EDUCATIONAL AGENCIES | $109,831 | No |
| 84.334 | GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS | $100,152 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $56,767 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $55,126 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $53,825 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $53,051 | Yes |
| 84.367 | IMPROVING TEACHER QUALITY STATE GRANTS | $52,480 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $45,409 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $45,269 | 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 LINCOLN COUNTY 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. “LINCOLN COUNTY SCHOOL DISTRICT Single Audits and Findings (OR).” https://getauditradar.com/single-audits/or/lincoln-county-school-district-936000627/. Data as of 2026-09-18.