LINCOLN INTERMEDIATE UNIT 12: Single Audit Reports and Findings

LINCOLN INTERMEDIATE UNIT 12 filed 10 single audits between 2016 and 2025; the most recently observed auditor is SMITH ELLIOTT KEARNS & COMPANY, LLC (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; LINCOLN INTERMEDIATE UNIT 12 is recorded in NEW OXFORD, Pennsylvania under EIN 231743636, 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.

Single audits filed by LINCOLN INTERMEDIATE UNIT 12
Audit yearFiscal year endFederal expendedThreshold appliedAuditor observedFindingsMW / SDFAC report
20252025-06-30$31,039,797$750,000SMITH ELLIOTT KEARNS & COMPANY, LLC0—2025-06-GSAFAC-0000411905
20242024-06-30$30,962,365$750,000SMITH ELLIOTT KEARNS & COMPANY, LLC0—2024-06-GSAFAC-0000367303
20232023-06-30$29,385,899$750,000SMITH ELLIOTT KEARNS & COMPANY, LLC0—2023-06-GSAFAC-0000039272
20222022-06-30$31,747,738$750,000SMITH ELLIOTT KEARNS & COMPANY, LLC0—2022-06-CENSUS-0000191605
20212021-06-30$24,559,329$750,000SMITH ELLIOTT KEARNS & COMPANY, LLC0—2021-06-CENSUS-0000191605
20202020-06-30$23,486,307$750,000SMITH ELLIOTT KEARNS & COMPANY, LLC0—2020-06-CENSUS-0000191605
20192019-06-30$23,389,331$750,000SMITH ELLIOTT KEARNS & COMPANY, LLC0—2019-06-CENSUS-0000191605
20182018-06-30$24,309,474$750,000SMITH ELLIOTT KEARNS & COMPANY, LLC0—2018-06-CENSUS-0000191605
20172017-06-30$25,388,916$750,000SMITH ELLIOTT KEARNS & COMPANY, LLC1MW2017-06-CENSUS-0000191605
20162016-06-30$24,291,034$750,000SMITH ELLIOTT KEARNS & COMPANY, LLC0—2016-06-CENSUS-0000191605

When is the next single audit due?

If LINCOLN INTERMEDIATE UNIT 12 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.

Federal programs on the most recent report
ALNProgramExpendedMajor
84.027SPECIAL EDUCATION GRANTS TO STATES$20,412,766Yes
84.027SPECIAL EDUCATION GRANTS TO STATES$1,861,739Yes
84.425EDUCATION STABILIZATION FUND$1,801,132No
84.027SPECIAL EDUCATION GRANTS TO STATES$1,794,325Yes
84.002ADULT EDUCATION - BASIC GRANTS TO STATES$801,373No
84.173SPECIAL EDUCATION PRESCHOOL GRANTS$740,709Yes
84.425EDUCATION STABILIZATION FUND$596,888No
93.778GRANTS TO STATES FOR MEDICAID$504,620No
93.558TEMPORARY ASSISTANCE FOR NEEDY FAMILIES$457,979No
84.425EDUCATION STABILIZATION FUND$277,203No
84.010TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES$276,505No
84.196EDUCATION FOR HOMELESS CHILDREN AND YOUTH$266,491No
84.010TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES$197,300No
84.010TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES$123,319No
84.425EDUCATION STABILIZATION FUND$113,321No
84.367SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS)$112,000No
84.365ENGLISH LANGUAGE ACQUISITION STATE GRANTS$104,112No
84.010TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES$82,919No
10.555NATIONAL SCHOOL LUNCH PROGRAM$76,422No
84.010TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES$73,460No
84.027SPECIAL EDUCATION GRANTS TO STATES$67,457Yes
10.553SCHOOL BREAKFAST PROGRAM$51,594No
84.425EDUCATION STABILIZATION FUND$51,229No
84.196EDUCATION FOR HOMELESS CHILDREN AND YOUTH$44,290No
84.365ENGLISH LANGUAGE ACQUISITION STATE GRANTS$44,286No

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.

Form 990 and IRS registration

Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.

Where to find the return itself, and what our Form 990 data covers: Form 990 lookup.

Exempt under
501(c)(3)
Ruling year
1990
BMF release
2026-10-20

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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 INTERMEDIATE UNIT 12 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 Intermediate Unit 12, Pennsylvania Single Audits.” https://getauditradar.com/single-audits/pa/lincoln-intermediate-unit-12-231743636/. Data as of 2026-11-06.