Big Beaver Falls Area School District: Single Audit Reports and Findings
Big Beaver Falls Area School District filed 10 single audits between 2016 and 2025; the most recently observed auditor is J. MARTIN & ASSOCIATES, LLC (2025), and the 2025 report lists 7 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; Big Beaver Falls Area School District is recorded in BEAVER FALLS, Pennsylvania under EIN 251203185, 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 | $5,225,635 | $750,000 | J. MARTIN & ASSOCIATES, LLC | 7 | SD | 2025-06-GSAFAC-0000403746 |
| 2024 | 2024-06-30 | $8,357,270 | $750,000 | J. MARTIN & ASSOCIATES, LLC | 11 | SD | 2024-06-GSAFAC-0000355718 |
| 2023 | 2023-06-30 | $6,042,106 | $750,000 | J. MARTIN & ASSOCIATES, LLC | 0 | MW | 2023-06-GSAFAC-0000030443 |
| 2022 | 2022-06-30 | $5,863,596 | $750,000 | J. MARTIN & ASSOCIATES | 0 | SD | 2022-06-CENSUS-0000169641 |
| 2021 | 2021-06-30 | $3,300,645 | $750,000 | J. MARTIN & ASSOCIATES, LLC | 0 | SD | 2021-06-CENSUS-0000169641 |
| 2020 | 2020-06-30 | $2,620,796 | $750,000 | J. MARTIN & ASSOCIATES, LLC | 0 | SD | 2020-06-CENSUS-0000169641 |
| 2019 | 2019-06-30 | $2,930,314 | $750,000 | H2R CPA | 0 | SD | 2019-06-CENSUS-0000169641 |
| 2018 | 2018-06-30 | $2,810,030 | $750,000 | COTTRILL, ARBUTINA & ASSOCIATES | 0 | SD | 2018-06-CENSUS-0000169641 |
| 2017 | 2017-06-30 | $2,345,349 | $750,000 | COTTRILL, ARBUTINA & ASSOCIATES | 0 | SD | 2017-06-CENSUS-0000169641 |
| 2016 | 2016-06-30 | $2,101,836 | $750,000 | COTTRILL, ARBUTINA & ASSOCIATES | 0 | SD | 2016-06-CENSUS-0000169641 |
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 |
|---|---|---|---|
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,146,769 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $892,301 | Yes |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $477,475 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $445,853 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $389,920 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $373,415 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $370,744 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $294,022 | Yes |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $274,960 | Yes |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $157,225 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $88,199 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $85,367 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $84,884 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $62,749 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $27,776 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $23,708 | No |
| 84.041 | IMPACT AID | $21,766 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $4,797 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $3,705 | 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 |
|---|---|---|---|
| 2025-002 | ABEILN | Significant deficiency | 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 Big Beaver Falls Area 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. “Big Beaver Falls Area School District Single Audits.” https://getauditradar.com/single-audits/pa/big-beaver-falls-area-school-district-251203185/. Data as of 2026-09-18.