Notes to SEFA
We conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America; the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States; and the audit requirements of Title
2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those
standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit
of Compliance section of our report.
We have audited Wahupa Educational Services, Inc. (the “Organization”) compliance with the types of
compliance requirements identified as subject to audit in the OMB Compliance Supplement that could
have a direct and material effect on each of its major federal programs for the year ended June 30,
2025. The Organization’s major federal programs are identified in the summary of auditor’s results
section of the accompanying schedule of findings and questioned costs.