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

SCHOOL BOARD OF OSCEOLA COUNTY FLORIDA

UEI N5JNHNZM3WJ4 · FL · local · FY 2025-07-01 → 2026-06-30
FY2026: Not yet due

Filed FY2025; overdue for FY2022, FY2023, FY2024 ($384.0M observed); FY2026 not yet due.

Fiscal year:
FYStatusObservedThresholdCompositionDueDays lateSEFA expendedObs. % of SEFAOwn reportCovering
2026Not yet due $113.1M $1.0Moutlays 1% + pass-through 99%2027-03-30
2025Filed $205.5M $750Koutlays 0% + pass-through 100%2026-03-30-102$105.7M194% 2025-06-GSAFAC-0000388944 ↗
2024Overdue $212.7M $750Koutlays 0% + pass-through 100%2025-03-30494d past due
2023Overdue $56.8M $750Koutlays 1% + pass-through 99%2024-03-30859d past due
2022Overdue $114.4M $750Koutlays 2% + pass-through 98%2023-03-301225d past due
Obligation
$694K
Outlay
$1.1M
Subaward recv
$112.1M
Subaward passed
$0
Loan face value
$0
Awards
6
FAC check
Audit type
Accepted
Auditor
Cognizant agency
Oversight agency
ComponentObligationOutlaySubaward recvSubaward passedLoan face value
Non-HHS federal money $694K$1.1M$112.1M$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
Self-covered — no other entity’s audit accounts for this one.
This entity’s audit covers (4)
EntityObservedLatest statusYrs delinq.Latest observed
THE SCHOOL DISTRICT OF OSCEOLA COUNTY
GJ6PH13BLMW6
FY2025Under threshold$25K
FK4YJ5DM9GG5
FK4YJ5DM9GG5
FY2025
N13LCDPRMJ51
N13LCDPRMJ51
FY2025
S8WPHMS9NG76
S8WPHMS9NG76
FY2025
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
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 = 'GJ6PH13BLMW6'      -- this entity's parent
  AND related_uei <> 'N5JNHNZM3WJ4';   -- everything else under it
EntityProvably coversLatest statusYrs delinq.Latest observed
OSCEOLA COUNTY SCHOOLS
NQAWDND5R877
Not yet due$1.7M