FRANKLIN COUNTY, FLORIDA: Single Audit Reports and Findings
FRANKLIN COUNTY, FLORIDA filed 9 single audits between 2016 and 2024; the most recently observed auditor is LANIGAN & ASSOCIATES, P.C. (2024), and the 2024 report lists 1 finding, including 1 material weakness. Data as of 2026-09-18.
Data as of Sep 18, 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; FRANKLIN COUNTY, FLORIDA is recorded in APALACHICOLA, Florida under EIN 596000612, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-09-30 | $3,144,048 | $750,000 | LANIGAN & ASSOCIATES, P.C. | 1 | MW | 2024-09-GSAFAC-0000380627 |
| 2023 | 2023-09-30 | $3,384,799 | $750,000 | LANIGAN & ASSOCIATES, P.C. | 0 | MW | 2023-09-GSAFAC-0000061627 |
| 2022 | 2022-09-30 | $11,882,127 | $750,000 | VANCE CPA LLC | 0 | — | 2022-09-CENSUS-0000136092 |
| 2021 | 2021-09-30 | $4,572,176 | $750,000 | VANCE CPA LLC | 0 | — | 2021-09-CENSUS-0000136092 |
| 2020 | 2020-09-30 | $2,533,987 | $750,000 | VANCE CPA LLC | 0 | SD | 2020-09-CENSUS-0000136092 |
| 2019 | 2019-09-30 | $1,398,262 | $750,000 | VANCE CPA LLC | 0 | — | 2019-09-CENSUS-0000136092 |
| 2018 | 2018-09-30 | $1,067,534 | $750,000 | VANCE CPA LLC | 0 | SD | 2018-09-CENSUS-0000136092 |
| 2017 | 2017-09-30 | $1,957,100 | $750,000 | VANCE CPA LLC | 0 | — | 2017-09-CENSUS-0000136092 |
| 2016 | 2016-09-30 | $938,986 | $750,000 | VANCE CPA LLC | 0 | SD | 2016-09-CENSUS-0000136092 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $1,292,822 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $541,789 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, COVID-19 AIRPORTS PROGRAMS, AND INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS | $379,469 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $160,495 | No |
| 15.659 | National Wildlife Refuge Fund | $153,980 | No |
| 21.032 | LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $131,920 | No |
| 93.563 | CHILD SUPPORT SERVICES | $60,766 | No |
| 15.226 | Payments in Lieu of Taxes | $59,600 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $53,922 | No |
| 21.015 | RESOURCES AND ECOSYSTEMS SUSTAINABILITY, TOURIST OPPORTUNITIES, AND REVIVED ECONOMIES OF THE GULF COAST STATES | $52,349 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $50,270 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $39,348 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $39,297 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $35,206 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $34,953 | No |
| 15.605 | SPORT FISH RESTORATION | $20,228 | No |
| 15.234 | SECURE RURAL SCHOOLS AND COMMUNITY SELF-DETERMINATION | $14,992 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $13,495 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $5,831 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $2,775 | No |
| 93.563 | CHILD SUPPORT SERVICES | $541 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2024-009 | B | Questioned costs | No |
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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 FRANKLIN COUNTY, FLORIDA 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. “FRANKLIN COUNTY, FLORIDA Single Audits and Findings (FL).” https://getauditradar.com/single-audits/fl/franklin-county-florida-596000612/. Data as of 2026-09-18.