POLK STATE COLLEGE

UEI KK7NK7GN2GE7 · FL · higher-ed · FY 2025-07-01 → 2026-06-30

FY2026: Not yet due

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

Fiscal year:

FY	Status	Observed	Threshold	Composition	Due	Days late	SEFA expended	Obs. % of SEFA	Own report	Covering
2026	Not yet due	$22.5M ▲	$1.0M	outlays 96% + pass-through 4%	2027-03-30	—	—	—	—	—
2025	Covered by parent	$24.7M ▲	$750K	outlays 97% + pass-through 3%	2026-03-30	—	—	—	—	2025-06-GSAFAC-0000402515 ↗
2024	Covered by parent	$26.8M ▲	$750K	outlays 98% + pass-through 2%	2025-03-30	—	—	—	—	2024-06-GSAFAC-0000357213 ↗
2023	Covered by parent	$31.0M ▲	$750K	outlays 97% + pass-through 3%	2024-03-30	—	—	—	—	2023-06-GSAFAC-0000028090 ↗
2022	Covered by parent	$33.6M ▲	$750K	outlays 77% + pass-through 23%	2023-03-30	—	—	—	—	2022-06-CENSUS-0000136063 ↗

Obligation: $19.3M
Outlay: $21.7M
Subaward recv: $830K
Subaward passed: $0
Loan face value: $0
Awards: 17

FAC check: —
Audit type: —
Accepted: —
Auditor: —
Cognizant agency: —
Oversight agency: —

Component	Obligation	Outlay	Subaward recv	Subaward passed	Loan face value
Administration for Children and Families HHS	$0	—	$8K	$0	$0
Non-HHS federal money	$19.3M	$21.7M	$822K	$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

STATE OF FLORIDA DEPARTMENT OF FINANCIAL SERVICES 2025-06-GSAFAC-0000402515 ↗

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

CORRECTIONS, FLORIDA DEPARTMENT OF HJ3JDZ916NF5

UVX6XMQYAUV3 UVX6XMQYAUV3

↓ 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 = 'HJ3JDZ916NF5'      -- this entity's parent
  AND related_uei <> 'KK7NK7GN2GE7';   -- everything else under it

Entity	Provably covers	Latest status	Yrs delinq.	Latest observed
STATE OF FLORIDA DEPARTMENT OF FINANCIAL SERVICES LR3CBBHMAXM5	115	Not yet due	—	$92.6M
MIAMI DADE COLLEGE FTK3EAXJL1N8	—	Not yet due	—	$199.8M
MIAMI DADE COLLEGE FTK3EAXJL1N8	—	Not yet due	—	$199.8M
BROWARD COLLEGE G95LD67WQ8N5	—	Not yet due	—	$99.9M
BROWARD COLLEGE G95LD67WQ8N5	—	Not yet due	—	$99.9M
FLORIDA STATE COLLEGE AT JACKSONVILLE HAMMJVYDY9D9	—	Not yet due	—	$64.7M
FLORIDA STATE COLLEGE AT JACKSONVILLE HAMMJVYDY9D9	—	Not yet due	—	$64.7M
TALLAHASSEE STATE COLLEGE R9HCGYUHLZ25	—	Not yet due	—	$46.3M
TALLAHASSEE STATE COLLEGE R9HCGYUHLZ25	—	Not yet due	—	$46.3M
DAYTONA STATE COLLEGE Q62ZHAWDM3B5	—	Not yet due	—	$37.8M
DAYTONA STATE COLLEGE Q62ZHAWDM3B5	—	Not yet due	—	$37.8M
FLORIDA SOUTHWESTERN STATE COLLEGE C1EEUPVD33S7	—	Not yet due	—	$36.8M
FLORIDA SOUTHWESTERN STATE COLLEGE C1EEUPVD33S7	—	Not yet due	—	$36.8M
SANTA FE COLLEGE PES5P928DUM9	—	Not yet due	—	$31.7M
SANTA FE COLLEGE PES5P928DUM9	—	Not yet due	—	$31.7M
FLORIDA DEPARTMENT OF HIGHWAY SAFETY AND MOTOR VEHICLES EASRVKT9NJ78	—	Not yet due	—	$22.8M
FLORIDA DEPARTMENT OF HIGHWAY SAFETY AND MOTOR VEHICLES EASRVKT9NJ78	—	Not yet due	—	$22.8M
PASCO-HERNANDO STATE COLLEGE JG6AZK88SHK3	—	Not yet due	—	$19.8M
PASCO-HERNANDO STATE COLLEGE JG6AZK88SHK3	—	Not yet due	—	$19.8M
COLLEGE OF CENTRAL FLORIDA NCHWQFRJNHD8	—	Not yet due	—	$19.7M
COLLEGE OF CENTRAL FLORIDA NCHWQFRJNHD8	—	Not yet due	—	$19.7M
LAKE-SUMTER STATE COLLEGE MRGAXGQBJDG8	—	Not yet due	—	$15.9M
LAKE-SUMTER STATE COLLEGE MRGAXGQBJDG8	—	Not yet due	—	$15.9M
MIAMI DADE COLLEGE MMNSTLD3HF48	—	Not yet due	—	$15.1M
MIAMI DADE COLLEGE MMNSTLD3HF48	—	Not yet due	—	$15.1M
GULF COAST STATE COLLEGE ENPGQPJ3LFF5	—	Not yet due	—	$13.0M
GULF COAST STATE COLLEGE ENPGQPJ3LFF5	—	Not yet due	—	$13.0M
SOUTH FLORIDA STATE COLLEGE MDCHHW2MSNN4	—	Not yet due	—	$9.8M
SOUTH FLORIDA STATE COLLEGE MDCHHW2MSNN4	—	Not yet due	—	$9.8M
FLORIDA GATEWAY COLLEGE YD5BBG15KAJ5	—	Not yet due	—	$8.9M
FLORIDA GATEWAY COLLEGE YD5BBG15KAJ5	—	Not yet due	—	$8.9M
NORTHWEST FLORIDA STATE COLLEGE N744P9T9WDJ4	—	Not yet due	—	$8.2M
NORTHWEST FLORIDA STATE COLLEGE N744P9T9WDJ4	—	Not yet due	—	$8.2M
CHIPOLA COLLEGE MWB3SUM8RM87	—	Not yet due	—	$4.3M
CHIPOLA COLLEGE MWB3SUM8RM87	—	Not yet due	—	$4.3M
NORTH FLORIDA COLLEGE C1QJG7YJV7D6	—	Not yet due	—	$3.8M
NORTH FLORIDA COLLEGE C1QJG7YJV7D6	—	Not yet due	—	$3.8M
THE COLLEGE OF THE FLORIDA KEYS ZULMG6SKWC21	—	Not yet due	—	$3.3M
THE COLLEGE OF THE FLORIDA KEYS ZULMG6SKWC21	—	Not yet due	—	$3.3M
FLORIDA COMMISSION ON HUMAN RELATIONS JDGVTC7KJKX9	—	Not yet due	—	$1.4M
FLORIDA COMMISSION ON HUMAN RELATIONS JDGVTC7KJKX9	—	Not yet due	—	$1.4M
MIAMI DADE COLLEGE GARAS8EJ6Q73	—	Not yet due	—	$1.2M
MIAMI DADE COLLEGE GARAS8EJ6Q73	—	Not yet due	—	$1.2M
MIAMI DADE COLLEGE Z9GPVCLLKVU1	—	Under threshold	—	$317K