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EDUCATIONAL SERVICE UNIT #13Local Government

EIN: 470498451

UEI: EH8YQDL32K37

Audited by: DANA F. COLE & COMPANY, LLP

Oversight agency: 93 [Department of Health and Human Services]

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Data as of September 14, 2026

EDUCATIONAL SERVICE UNIT #1310 audit years6 findings2 repeat
10
Audit Years
6
Total Findings
2
Repeat Findings
$6.1M
Federal Awards Expended (FY 2025)

FY 2025-08-31

UNMODIFIED OPINION, NON-GAAP BASIS$6,066,162 federal awards expendedNo findings recorded this year

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 15, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 15, 2026 (62 days ago).

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FY 2024-08-31

$6,489,581 federal awards expendedNo findings recorded this year

FAC accepted this audit on December 17, 2024 — management decision was due June 17, 2025.

FY 2023-08-31

NON-GAAP BASIS$6,830,424 federal awards expendedNo findings recorded this year

FAC accepted this audit on January 10, 2024 — management decision was due July 10, 2024.

FY 2022-08-31

NON-GAAP BASIS$5,784,235 federal awards expendedNo findings recorded this year

FAC accepted this audit on January 15, 2023 — management decision was due July 15, 2023.

FY 2021-08-31

NON-GAAP BASIS$5,627,243 federal awards expendedNo findings recorded this year

FAC accepted this audit on January 25, 2022 — management decision was due July 25, 2022.

FY 2020-08-31

NON-GAAP BASIS$4,882,374 federal awards expendedNo findings recorded this year

FAC accepted this audit on February 21, 2021 — management decision was due August 21, 2021.

FY 2019-08-31

NON-GAAP BASIS$4,689,121 federal awards expendedNo findings recorded this year

FAC accepted this audit on February 19, 2020 — management decision was due August 19, 2020.

FY 2018-08-31

NON-GAAP BASIS$4,469,655 federal awards expended

FAC accepted this audit on January 20, 2019 — management decision was due July 20, 2019.

2018-001
Equipment & Real Property
SIGNIFICANT DEFICIENCYREPEAT OF 2017-001

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-001

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FY 2017-08-31

NON-GAAP BASIS$4,149,351 federal awards expended

FAC accepted this audit on February 8, 2018 — management decision was due August 8, 2018.

2017-003
Special Tests & Provisions
SIGNIFICANT DEFICIENCY

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2017-004
Reporting
SIGNIFICANT DEFICIENCY

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2017-005
Reporting
SIGNIFICANT DEFICIENCY

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2017-006
Matching, Level of Effort, Earmarking
OTHER MATTERS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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FY 2016-08-31

$4,471,342 federal awards expended

FAC accepted this audit on March 5, 2017 — management decision was due September 5, 2017.

2016-001
Activities Allowed or Unallowed / Cost Allowability / Cash Management / Eligibility / Equipment & Real Property / Matching, Level of Effort, Earmarking / Period of Performance / Procurement & Suspension/Debarment / Program Income / Reporting / Subrecipient Monitoring / Special Tests & Provisions
SIGNIFICANT DEFICIENCYREPEAT OF 2015-001

GSA_MIGRATION

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