MARION COUNTY SCHOOL DISTRICT 103: Single Audit Reports and Findings
MARION COUNTY SCHOOL DISTRICT 103 filed 8 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 2026-09-18.
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; MARION COUNTY SCHOOL DISTRICT 103 is recorded in WOODBURN, Oregon under EIN 936000798, 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 | $11,237,145 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2025-06-GSAFAC-0000422036 |
| 2023 | 2023-06-30 | $22,110,100 | $750,000 | PAULY, ROGERS AND CO., P.C. | 1 | SD | 2023-06-GSAFAC-0000055746 |
| 2021 | 2021-06-30 | $11,520,496 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2021-06-CENSUS-0000166682 |
| 2020 | 2020-06-30 | $10,460,639 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2020-06-CENSUS-0000166682 |
| 2019 | 2019-06-30 | $10,061,118 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2019-06-CENSUS-0000166682 |
| 2018 | 2018-06-30 | $9,889,156 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2018-06-CENSUS-0000166682 |
| 2017 | 2017-06-30 | $8,806,389 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2017-06-CENSUS-0000166682 |
| 2016 | 2016-06-30 | $8,922,202 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2016-06-CENSUS-0000166682 |
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 | $1,925,144 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,826,729 | Yes |
| 84.011 | MIGRANT EDUCATION STATE GRANT PROGRAM | $1,216,198 | No |
| 93.708 | ARRA - HEAD START | $1,083,910 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $834,658 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $819,277 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $791,636 | Yes |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $500,000 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $346,923 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $321,058 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $295,020 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $271,641 | Yes |
| 84.377 | SCHOOL IMPROVEMENT GRANTS | $230,977 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $155,976 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $131,937 | Yes |
| 10.185 | LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM | $126,258 | Yes |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $123,571 | Yes |
| 93.708 | ARRA - HEAD START | $79,024 | No |
| 84.011 | MIGRANT EDUCATION STATE GRANT PROGRAM | $66,491 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $34,730 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $27,593 | No |
| 84.011 | MIGRANT EDUCATION STATE GRANT PROGRAM | $16,439 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $11,955 | 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 MARION COUNTY SCHOOL DISTRICT 103 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. “MARION COUNTY SCHOOL DISTRICT 103 Single Audits and Findings (OR).” https://getauditradar.com/single-audits/or/marion-county-school-district-103-936000798/. Data as of 2026-09-18.