PROTOTYPE — Not for official use. Data and outputs are for demonstration only and do not constitute official HHS determinations.
← delinquency review

COUNTY OF BROWARD

UEI JYJ2Y9MKA4V6 · FL · local · FY 2024-10-01 → 2025-09-30
FY2025: Covered by parent

covered by another audit for 4 years; FY2026 not yet due.

Fiscal year:
FYStatusObservedThresholdCompositionDueDays lateSEFA expendedObs. % of SEFAOwn reportCovering
2026Not yet due partial$2.8M $1.0Moutlays 71% + pass-through 29%2027-06-30
2025Covered by parent $4.7M $1.0Moutlays 63% + pass-through 37%2026-06-302025-09-GSAFAC-0000410414 ↗
2024Covered by parent $10.5M $750Koutlays 38% + pass-through 62%2025-06-302024-09-GSAFAC-0000370890 ↗
2023Covered by parent $8.4M $750Koutlays 25% + pass-through 75%2024-06-302023-09-GSAFAC-0000042757 ↗
2022Covered by parent $4.8M $750Koutlays 62% + pass-through 38%2023-06-302022-09-CENSUS-0000136077 ↗
Obligation
$2.5M
Outlay
$3.0M
Subaward recv
$1.7M
Subaward passed
$0
Loan face value
$0
Awards
15
FAC check
Audit type
Accepted
Auditor
Cognizant agency
Oversight agency
ComponentObligationOutlaySubaward recvSubaward passedLoan face value
Substance Abuse and Mental Health Services Administration HHS$500K$235K$0$0$0
Non-HHS federal money $2.0M$2.7M$1.7M$0$0

Relationships

Three independent link types, one card each. They overlap — the same money can appear under more than one, so never add them together.

link_type = audit_coverage

Whose single audit accounts for this entity, and whose this entity accounts for. The LINKS are standing — they apply to every year, and a gap in the observed span is a gap in FAC reporting, not a year the entity stood alone. The rolled AMOUNTS below follow the selected fiscal year, so the entity count there can be smaller than the standing list.

Covered by
BROWARD, COUNTY OF 2025-09-GSAFAC-0000410414 ↗
Standing link — declared from fac, observed FY2022–FY2025. This entity is not independently delinquent in any year; the coverer carries the filing obligation.
This entity’s audit covers
Nothing — no other entity relies on this one’s audit.
link_type = corporate_parent

From SAM.gov registration: the headquarters an entity registered under, and the entities registered beneath it. A registration record, not an org chart — it does not mean the parent runs the entity’s programs. The link itself never changes, but the lists below follow the selected year: an entity only appears in years it had federal activity.

Rolls up to
BROWARD, COUNTY OF P62KF2SJJ237
Rolls up to this entity
Nothing — no entity rolls up to this one.
derived — not a link_type

Not a stored relationship. These entities are found by taking this entity’s parent and looking up everything else registered under it — so they will not appear in any row keyed to this entity’s own UEI. Shown because the coverage lead above rests on them: if a sibling provably covers other entities, it may account for this one too.

Show the query
SELECT related_uei, link_type FROM pub.entity_link
WHERE link_type = 'corporate_parent'
  AND uei = 'P62KF2SJJ237'      -- this entity's parent
  AND related_uei <> 'JYJ2Y9MKA4V6';   -- everything else under it
EntityProvably coversLatest statusYrs delinq.Latest observed
THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
HN1YXDE1L556
3Not yet due$340.5M
SCHOOL BOARD OF BROWARD COUNTY FLORIDA
TCA4GLLB4DF5
Not yet due$3.3M
SCHOOL BOARD OF BROWARD COUNTY, FLORIDA, THE
G391W6G9VKM1
Not yet due$1.6M
SCHOOL BOARD OF BROWARD COUNTY FLORIDA
J2KKAM7X8NE9
Not yet due$1.4M
CLZQA7N4SEZ7
CLZQA7N4SEZ7
LQNUE6E5DXK3
LQNUE6E5DXK3
MNAJEMMVZAV7
MNAJEMMVZAV7
SS3LUSCSTDN7
SS3LUSCSTDN7
GPKPYPCNST75
GPKPYPCNST75