TOP OF ALABAMA REGIONAL COUNCIL OF GOVERNMENTS: Single Audit Reports and Findings
TOP OF ALABAMA REGIONAL COUNCIL OF GOVERNMENTS's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2024, accepted March 23, 2026; the auditor observed on that filing is Dyer & Smith LLC. It reported no findings. 9 filings from 2016 to 2024 are on record. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; TOP OF ALABAMA REGIONAL COUNCIL OF GOVERNMENTS is recorded in HUNTSVILLE, Alabama under EIN 630573880, and the Clearinghouse records it as a nonprofit. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2024 | 2024-09-30 | $4,576,011 | $750,000 | Dyer & Smith LLC | Unmodified | 0 | MW / SD | 2024-09-GSAFAC-0000407111 |
| 2023 | 2023-09-30 | $6,155,432 | $750,000 | Dyer & Smith LLC | Unmodified | 0 | SD | 2023-09-GSAFAC-0000049122 |
| 2022 | 2022-09-30 | $6,065,128 | $750,000 | Dyer & Smith LLC | Unmodified | 0 | — | 2022-09-CENSUS-0000129776 |
| 2021 | 2021-09-30 | $5,594,970 | $750,000 | Dyer & Smith LLC | Unmodified | 0 | — | 2021-09-CENSUS-0000129776 |
| 2020 | 2020-09-30 | $4,875,768 | $750,000 | Dyer & Smith LLC | Unmodified | 0 | — | 2020-09-CENSUS-0000129776 |
| 2019 | 2019-09-30 | $3,580,810 | $750,000 | Dyer & Smith LLC | Unmodified | 0 | — | 2019-09-CENSUS-0000129776 |
| 2018 | 2018-09-30 | $3,770,900 | $750,000 | Dyer & Smith LLC | Unmodified | 0 | SD | 2018-09-CENSUS-0000129776 |
| 2017 | 2017-09-30 | $3,641,943 | $750,000 | Dyer & Smith LLC | Unmodified | 0 | — | 2017-09-CENSUS-0000129776 |
| 2016 | 2016-09-30 | $3,734,691 | $750,000 | Dyer & Smith LLC | Unmodified | 0 | — | 2016-09-CENSUS-0000129776 |
When is the next single audit due?
If TOP OF ALABAMA REGIONAL COUNCIL OF GOVERNMENTS is again required to have a single audit for the fiscal year ending Sep 30, 2025, the reporting package is due to the Federal Audit Clearinghouse by Jun 30, 2026 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $690,745 | Yes |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $472,348 | Yes |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $450,359 | Yes |
| 20.939 | SAFE STREETS AND ROADS FOR ALL | $367,100 | No |
| 17.235 | SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM | $294,384 | No |
| 93.052 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E | $228,032 | No |
| 93.052 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E | $221,945 | No |
| 93.053 | NUTRITION SERVICES INCENTIVE PROGRAM | $218,826 | Yes |
| 12.610 | COMMUNITY ECONOMIC ADJUSTMENT ASSISTANCE FOR COMPATIBLE USE AND JOINT LAND USE STUDIES | $208,568 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $179,296 | Yes |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $165,044 | Yes |
| 23.009 | APPALACHIAN LOCAL DEVELOPMENT DISTRICT ASSISTANCE | $129,030 | No |
| 17.235 | SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM | $107,859 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $95,722 | Yes |
| 93.324 | STATE HEALTH INSURANCE ASSISTANCE PROGRAM | $89,010 | No |
| 11.302 | ECONOMIC DEVELOPMENT SUPPORT FOR PLANNING ORGANIZATIONS | $74,866 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $72,000 | No |
| 93.043 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES | $57,757 | No |
| 93.324 | STATE HEALTH INSURANCE ASSISTANCE PROGRAM | $56,739 | No |
| 17.235 | SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM | $48,685 | No |
| 93.043 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES | $47,568 | No |
| 93.048 | SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS | $38,619 | No |
| 93.071 | MEDICARE ENROLLMENT ASSISTANCE PROGRAM | $37,354 | No |
| 93.048 | SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS | $32,100 | No |
| 93.042 | SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS | $30,969 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
The most recent report lists no finding.
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
Where to find the return itself, and what our Form 990 data covers: Form 990 lookup.
- NTEE code
- W20
- Exempt under
- 501(c)(3)
- Ruling year
- 2005
- BMF release
- 2026-10-20
Read next
- CPA firms that audit Alabama nonprofits
- Alabama single audit statistics
- Alabama nonprofit audit requirements
How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits TOP OF ALABAMA REGIONAL COUNCIL OF GOVERNMENTS now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Top of Alabama Regional Council Single Audit FY2024 (AL).” https://getauditradar.com/single-audits/al/top-of-alabama-regional-council-of-governments-630573880/. Data as of 2026-11-06.