Bay City Independent School District: Single Audit Reports and Findings
Bay City Independent School District filed 10 single audits between 2016 and 2025; the most recently observed auditor is KENNEMER, MASTERS & LUNSFORD, LLC (2025), and the 2025 report lists 3 findings, including 1 material weakness. Data as of 2026-09-17.
Data as of Sep 17, 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; Bay City Independent School District is recorded in BAY CITY, Texas under EIN 746000236, 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 | $6,053,345 | $750,000 | KENNEMER, MASTERS & LUNSFORD, LLC | 3 | MW | 2025-06-GSAFAC-0000404086 |
| 2024 | 2024-06-30 | $9,207,835 | $750,000 | KENNEMER, MASTERS & LUNSFORD, LLC | 0 | MW | 2024-06-GSAFAC-0000066985 |
| 2023 | 2023-06-30 | $12,392,763 | $750,000 | KENNEMER, MASTERS & LUNSFORD, LLC | 0 | — | 2023-06-GSAFAC-0000008283 |
| 2022 | 2022-06-30 | $11,944,780 | $750,000 | KENNEMER, MASTERS & LUNSFORD, LLC | 0 | — | 2022-06-CENSUS-0000174600 |
| 2021 | 2021-06-30 | $6,266,508 | $750,000 | KENNEMER, MASTERS & LUNSFORD, LLC | 0 | SD | 2021-06-CENSUS-0000174600 |
| 2020 | 2020-06-30 | $5,395,012 | $750,000 | KENNEMER, MASTERS & LUNSFORD, LLC | 0 | — | 2020-06-CENSUS-0000174600 |
| 2019 | 2019-06-30 | $6,011,008 | $750,000 | KENNEMER, MASTERS & LUNSFORD, LLC | 0 | — | 2019-06-CENSUS-0000174600 |
| 2018 | 2018-06-30 | $5,400,749 | $750,000 | HARRY AFADAPA & ASSOCIATES, PC | 0 | — | 2018-06-CENSUS-0000174600 |
| 2017 | 2017-06-30 | $5,280,370 | $750,000 | HARRY AFADAPA & ASSOCIATES, PC | 0 | — | 2017-06-CENSUS-0000174600 |
| 2016 | 2016-06-30 | $5,242,415 | $750,000 | REED & ASSOCIATES, PC | 0 | — | 2016-06-CENSUS-0000174600 |
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 | $1,660,730 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,436,906 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $899,883 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $538,085 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $322,839 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $205,726 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $185,407 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $156,393 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $145,367 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $130,887 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $99,326 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $62,461 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $48,658 | No |
| 84.358 | RURAL EDUCATION | $40,216 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $28,193 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $24,195 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $22,963 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $14,866 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $9,745 | No |
| 84.358 | RURAL EDUCATION | $5,720 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $5,672 | No |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $5,337 | No |
| 84.369 | GRANTS FOR STATE ASSESSMENTS AND RELATED ACTIVITIES | $2,727 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $1,043 | 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 |
|---|---|---|---|
| 2025-003 | G | Material weakness | No |
| 2025-004 | G | Material weakness | No |
| 2025-005 | A | 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 Bay City Independent 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. “Bay City Independent School District Single Audits.” https://getauditradar.com/single-audits/tx/bay-city-independent-school-district-746000236/. Data as of 2026-09-17.