State of Delaware: Single Audit Reports and Findings
State of Delaware filed 10 single audits between 2016 and 2025; the most recently observed auditor is CLIFTONLARSONALLEN LLP (2025), and the 2025 report lists 26 findings, including 1 material weakness. 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; State of Delaware is recorded in DOVER, Delaware under EIN 516000279, and the Clearinghouse records it as a state government entity. 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 | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $4,170,993,237 | $750,000 | CLIFTONLARSONALLEN LLP | 26 | MW / SD | 2025-06-GSAFAC-0000411427 |
| 2024 | 2024-06-30 | $4,291,135,386 | $750,000 | CLIFTONLARSONALLEN LLP | 27 | MW / SD | 2024-06-GSAFAC-0000359732 |
| 2023 | 2023-06-30 | $4,439,595,005 | $750,000 | CLIFTONLARSONALLEN LLP | 24 | MW / SD | 2023-06-GSAFAC-0000039091 |
| 2022 | 2022-06-30 | $4,432,831,986 | $750,000 | CLIFTONLARSONALLEN LLP | 31 | MW / SD | 2022-06-CENSUS-0000135992 |
| 2021 | 2021-06-30 | $5,038,982,819 | $750,000 | CLIFTONLARSONALLEN LLP | 27 | MW / SD | 2021-06-CENSUS-0000135992 |
| 2020 | 2020-06-30 | $3,509,731,474 | $750,000 | CLIFTONLARSONALLEN LLP | 14 | MW / SD | 2020-06-CENSUS-0000135992 |
| 2019 | 2019-06-30 | $2,634,092,601 | $750,000 | CLIFTONLARSONALLEN LLP | 19 | MW / SD | 2019-06-CENSUS-0000135992 |
| 2018 | 2018-06-30 | $2,738,968,728 | $750,000 | CLIFTONLARSONALLEN LLP | 13 | SD | 2018-06-CENSUS-0000135992 |
| 2017 | 2017-06-30 | $2,439,257,630 | $750,000 | CLIFTONLARSONALLEN LLP | 15 | MW / SD | 2017-06-CENSUS-0000135992 |
| 2016 | 2016-06-30 | $2,428,332,522 | $750,000 | CLIFTONLARSONALLEN LLP | 15 | MW / SD | 2016-06-CENSUS-0000135992 |
When is the next single audit due?
If State of Delaware is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
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 |
|---|---|---|---|
| 93.778 | Medical Assistance Program | $2,221,779,256 | Yes |
| 20.205 | Highway Planning and Construction | $342,764,978 | No |
| 10.551 | Supplemental Nutrition Assistance Program (SNAP) | $260,004,282 | No |
| 21.027 | COVID-19 - Coronavirus State and Local Fiscal Recovery Funds | $170,832,309 | Yes |
| 84.425 | COVID-19 - Elementary and Secondary School Emergency Relief Fund III | $71,209,591 | No |
| 93.423 | 1332 State Innovation Waivers | $52,675,458 | Yes |
| 21.029 | COVID-19 - Coronavirus Capital Projects Fund | $50,672,157 | Yes |
| 17.225 | Unemployment Insurance | $49,476,516 | Yes |
| 84.010 | Title I Grants to Local Educational Agencies | $49,190,559 | Yes |
| 84.027 | Special Education Grants to States (IDEA, Part B) | $41,703,073 | No |
| 93.788 | Opioid STR | $41,615,624 | Yes |
| 10.555 | National School Lunch Program | $40,832,595 | Yes |
| 93.767 | Children's Health Insurance Program | $39,964,902 | Yes |
| 93.558 | Temporary Assistance for Needy Families | $30,739,421 | Yes |
| 84.063 | Federal Pell Grant Program | $30,124,700 | Yes |
| 93.575 | Child Care and Development Block Grant | $26,209,051 | Yes |
| 12.401 | National Guard Military Operations and Maintenance (O&M) Projects | $23,543,906 | No |
| 93.563 | Child Support Enforcement | $23,213,323 | No |
| 10.561 | State Administrative Matching Grants for the Supplemental Nutritional Assistance Program | $22,126,725 | No |
| 93.268 | Immunization Cooperative Agreements | $21,881,836 | No |
| 66.468 | Capitalization Grants for Drinking Water State Revolving Fund | $21,518,847 | No |
| 10.558 | Child and Adult Care Food Program | $20,248,134 | No |
| 12.400 | Military Construction - National Guard | $19,357,874 | Yes |
| 10.646 | Summer Electronic Benefit Transfer Program for Children | $19,284,721 | Yes |
| 66.458 | Capitalization Grants for Clean Water State Revolving Funds | $19,246,417 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-002 | Reporting (L) | Material weakness | No |
| 2025-003 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Significant deficiency | No |
| 2025-004 | Cash management (C) | Significant deficiency | No |
| 2025-005 | Special tests and provisions (N) | Material weakness | Yes |
| 2025-006 | Reporting (L) | Material weakness | Yes |
| 2025-007 | Reporting (L) | Material weakness | No |
| 2025-008 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Significant deficiency | Yes |
| 2025-009 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Significant deficiency | Yes |
| 2025-010 | Eligibility (E) | Significant deficiency | Yes |
| 2025-011 | Reporting (L) | Significant deficiency | Yes |
| 2025-012 | Special tests and provisions (N) | Significant deficiency | Yes |
| 2025-013 | Reporting (L) | Significant deficiency | Yes |
| 2025-014 | Procurement and suspension and debarment (I) | Significant deficiency | No |
| 2025-015 | Reporting (L) | Significant deficiency | No |
| 2025-016 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Significant deficiency / Questioned costs | No |
| 2025-017 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Material weakness | No |
| 2025-018 | Eligibility (E) | Material weakness | No |
| 2025-019 | Special tests and provisions (N) | Material weakness | Yes |
| 2025-020 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Significant deficiency | Yes |
| 2025-021 | Period of performance (H) | Material weakness | No |
| 2025-022 | Special tests and provisions (N) | Material weakness | Yes |
| 2025-023 | Special tests and provisions (N) | Significant deficiency | Yes |
| 2025-024 | Eligibility (E) | Significant deficiency | No |
| 2025-025 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Material weakness | Yes |
| 2025-026 | Reporting (L) | Material weakness | Yes |
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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 State of Delaware 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. “State of Delaware Single Audits 2016–2025.” https://getauditradar.com/single-audits/de/state-of-delaware-516000279/. Data as of 2026-11-06.