UNION COUNTY SCHOOL DISTRICT #23: Single Audit Reports and Findings
UNION COUNTY SCHOOL DISTRICT #23 filed 1 single audit between 2024 and 2024; the most recently observed auditor is LEWIS, POE, MOELLER, GUNDERSON & ROBERTS, LLC (2024), and the 2024 report lists 18 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; UNION COUNTY SCHOOL DISTRICT #23 is recorded in ELGIN, Oregon under EIN 936000981, 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 | $1,077,847 | $750,000 | LEWIS, POE, MOELLER, GUNDERSON & ROBERTS, LLC | 18 | MW | 2024-06-GSAFAC-0000346512 |
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 |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $357,089 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $240,116 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $154,469 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $95,685 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $94,347 | No |
| 84.358 | RURAL EDUCATION | $33,473 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $24,800 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $21,625 | Yes |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $11,905 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $10,000 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $9,911 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $9,834 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $8,372 | Yes |
| 10.185 | LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM | $3,731 | Yes |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $1,524 | No |
| 10.649 | PANDEMIC EBT ADMINISTRATIVE COSTS | $653 | Yes |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $284 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $29 | Yes |
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 |
|---|---|---|---|
| 2024-010 | AB | Material weakness | No |
| 2024-011 | AB | 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 UNION COUNTY SCHOOL DISTRICT #23 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. “UNION COUNTY SCHOOL DISTRICT #23 Single Audits and Findings (OR).” https://getauditradar.com/single-audits/or/union-county-school-district-23-936000981/. Data as of 2026-09-18.