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 2026-09-18.
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 INTERMEDIATE UNIT 12 is recorded in NEW OXFORD, Pennsylvania under EIN 231743636, 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 | $31,039,797 | $931,194 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 0 | — | 2025-06-GSAFAC-0000411905 |
| 2024 | 2024-06-30 | $30,962,365 | $928,871 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 0 | — | 2024-06-GSAFAC-0000367303 |
| 2023 | 2023-06-30 | $29,385,899 | $881,577 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 0 | — | 2023-06-GSAFAC-0000039272 |
| 2022 | 2022-06-30 | $31,747,738 | $952,555 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 0 | — | 2022-06-CENSUS-0000191605 |
| 2021 | 2021-06-30 | $24,559,329 | $750,000 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 0 | — | 2021-06-CENSUS-0000191605 |
| 2020 | 2020-06-30 | $23,486,307 | $750,000 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 0 | — | 2020-06-CENSUS-0000191605 |
| 2019 | 2019-06-30 | $23,389,331 | $750,000 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 0 | — | 2019-06-CENSUS-0000191605 |
| 2018 | 2018-06-30 | $24,309,474 | $750,000 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 0 | — | 2018-06-CENSUS-0000191605 |
| 2017 | 2017-06-30 | $25,388,916 | $761,861 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 1 | MW | 2017-06-CENSUS-0000191605 |
| 2016 | 2016-06-30 | $24,291,034 | $750,000 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 0 | — | 2016-06-CENSUS-0000191605 |
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 |
|---|---|---|---|
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $20,412,766 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $1,861,739 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $1,801,132 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $1,794,325 | Yes |
| 84.002 | ADULT EDUCATION - BASIC GRANTS TO STATES | $801,373 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $740,709 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $596,888 | No |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $504,620 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $457,979 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $277,203 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $276,505 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $266,491 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $197,300 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $123,319 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $113,321 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $112,000 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $104,112 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $82,919 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $76,422 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $73,460 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $67,457 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $51,594 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $51,229 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $44,290 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $44,286 | 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.
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.
- Exempt under
- 501(c)(3)
- Ruling year
- 1990
- BMF release
- 2026-09-17
Read next
- CPA firms that audit Pennsylvania nonprofits
- Pennsylvania single audit statistics
- Pennsylvania nonprofit audit requirements
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 Single Audits and Findings (PA).” https://getauditradar.com/single-audits/pa/lincoln-intermediate-unit-12-231743636/. Data as of 2026-09-18.