EDUCATIONAL SERVICE DISTRICT NO. 105: Single Audit Reports and Findings
EDUCATIONAL SERVICE DISTRICT NO. 105 filed 10 single audits between 2016 and 2025; the most recently observed auditor is OFFICE OF THE WASHINGTON STATE AUDITOR (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; EDUCATIONAL SERVICE DISTRICT NO. 105 is recorded in YAKIMA, Washington under EIN 910948131, 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.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-08-31 | $26,528,561 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2025-08-GSAFAC-0000417783 |
| 2024 | 2024-08-31 | $26,400,231 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2024-08-GSAFAC-0000370125 |
| 2023 | 2023-08-31 | $23,354,320 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2023-08-GSAFAC-0000040674 |
| 2022 | 2022-08-31 | $19,506,269 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2022-08-CENSUS-0000177389 |
| 2021 | 2021-08-31 | $16,892,217 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2021-08-CENSUS-0000177389 |
| 2020 | 2020-08-31 | $21,522,851 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2020-08-CENSUS-0000177389 |
| 2019 | 2019-08-31 | $13,275,205 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2019-08-CENSUS-0000177389 |
| 2018 | 2018-08-31 | $11,285,713 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2018-08-CENSUS-0000177389 |
| 2017 | 2017-08-31 | $10,522,790 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2017-08-CENSUS-0000177389 |
| 2016 | 2016-08-31 | $10,765,459 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2016-08-CENSUS-0000177389 |
When is the next single audit due?
If EDUCATIONAL SERVICE DISTRICT NO. 105 is again required to have a single audit for the fiscal year ending Aug 31, 2026, the reporting package is due to the Federal Audit Clearinghouse by May 31, 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.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 93.600 | Head Start | $13,421,054 | Yes |
| 93.243 | Substance Abuse and Mental Health Services Projects of Regional and National Significance | $2,586,325 | No |
| 84.215 | Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects | $1,544,826 | No |
| 84.184 | School Safely National Activities | $1,269,605 | No |
| 84.184 | School Safely National Activities | $1,218,775 | No |
| 84.411 | Education Innovation and Research (formerly Investing in Innovation (i3) Fund) | $783,177 | No |
| 84.215 | Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects | $774,421 | No |
| 93.243 | Substance Abuse and Mental Health Services Projects of Regional and National Significance | $640,041 | No |
| 84.287 | Twenty-First Century Community Learning Centers | $639,814 | No |
| 93.243 | Substance Abuse and Mental Health Services Projects of Regional and National Significance | $584,889 | No |
| 84.027 | Special Education Grants to States | $440,906 | No |
| 84.013 | Title I State Agency Program for Neglected and Delinquent Children and Youth | $363,946 | No |
| 93.959 | Block Grants for Prevention and Treatment of Substance Abuse | $349,427 | No |
| 93.959 | Block Grants for Prevention and Treatment of Substance Abuse | $332,811 | No |
| 84.051 | Career and Technical Education -- National Programs | $327,670 | No |
| 84.010 | Title I Grants to Local Educational Agencies | $234,259 | No |
| 93.243 | Substance Abuse and Mental Health Services Projects of Regional and National Significance | $158,971 | No |
| 93.788 | Opioid STR | $150,450 | No |
| 93.959 | COVID 19 - Block Grants for Prevention and Treatment of Substance Abuse | $144,637 | No |
| 84.173 | Special Education Preschool Grants | $120,926 | No |
| 93.243 | Substance Abuse and Mental Health Services Projects of Regional and National Significance | $100,307 | No |
| 84.010 | Title I Grants to Local Educational Agencies | $93,311 | No |
| 10.558 | Child and Adult Care Food Program | $80,367 | No |
| 93.959 | COVID 19 - Block Grants for Prevention and Treatment of Substance Abuse | $77,212 | No |
| 84.010 | Title I Grants to Local Educational Agencies | $53,118 | No |
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.
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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 EDUCATIONAL SERVICE DISTRICT NO. 105 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. “Educational Service District No. 105, Washington Single Audits.” https://getauditradar.com/single-audits/wa/educational-service-district-no-105-910948131/. Data as of 2026-11-06.