ST LUCIE COUNTY: Single Audit Reports and Findings
ST LUCIE COUNTY filed 10 single audits between 2016 and 2025; the most recently observed auditor is JAMES MOORE & CO., P.L. (2025), and the 2025 report lists 0 findings. 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; ST LUCIE COUNTY is recorded in FORT PIERCE, Florida under EIN 596000835, and the Clearinghouse records it as a local government. 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 | 2025-09-30 | $33,407,472 | $1,000,000 | JAMES MOORE & CO., P.L. | 0 | — | 2025-09-GSAFAC-0000416910 |
| 2024 | 2024-09-30 | $33,574,628 | $750,000 | JAMES MOORE & CO., P.L. | 0 | — | 2024-09-GSAFAC-0000369551 |
| 2023 | 2023-09-30 | $15,121,265 | $750,000 | BERGER, TOOMBS, ELAM, GAINES & FRANK CPAS | 0 | — | 2023-09-GSAFAC-0000044003 |
| 2022 | 2022-09-30 | $21,227,972 | $750,000 | BERGER, TOOMBS, ELAM, GAINES & FRANK CPAS | 0 | — | 2022-09-CENSUS-0000136130 |
| 2021 | 2021-09-30 | $30,675,109 | $750,000 | BERGER, TOOMBS, ELAM, GAINES & FRANK CPAS | 0 | — | 2021-09-CENSUS-0000136130 |
| 2020 | 2020-09-30 | $50,990,044 | $750,000 | BERGER, TOOMBS, ELAM, GAINES & FRANK CPAS | 0 | — | 2020-09-CENSUS-0000136130 |
| 2019 | 2019-09-30 | $8,477,817 | $750,000 | BERGER, TOOMBS, ELAM, GAINES & FRANK CPAS | 0 | — | 2019-09-CENSUS-0000136130 |
| 2018 | 2018-09-30 | $6,220,010 | $750,000 | BERGER, TOOMBS, ELAM, GAINES & FRANK CPAS | 0 | — | 2018-09-CENSUS-0000136130 |
| 2017 | 2017-09-30 | $5,168,831 | $750,000 | BERGER, TOOMBS, ELAM, GAINES & FRANK CPAS | 0 | — | 2017-09-CENSUS-0000136130 |
| 2016 | 2016-09-30 | $6,237,523 | $750,000 | BERGER, TOOMBS, ELAM, GAINES & FRANK CPAS | 0 | — | 2016-09-CENSUS-0000136130 |
When is the next single audit due?
If ST LUCIE COUNTY is again required to have a single audit for the fiscal year ending Sep 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Jun 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.
Florida also publishes audit reports of local governments: Florida Auditor General. 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 |
|---|---|---|---|
| 21.027 | COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $20,851,930 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $1,814,167 | No |
| 20.106 | COVID-19 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $1,043,496 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $887,991 | No |
| 20.507 | FEDERAL TRANSIT FORMULA GRANTS | $711,810 | No |
| 20.507 | FEDERAL TRANSIT FORMULA GRANTS | $630,979 | No |
| 20.507 | FEDERAL TRANSIT FORMULA GRANTS | $510,908 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $498,077 | No |
| 20.507 | FEDERAL TRANSIT FORMULA GRANTS | $408,501 | No |
| 93.563 | CHILD SUPPORT SERVICES | $403,881 | No |
| 93.563 | CHILD SUPPORT SERVICES | $403,779 | No |
| 93.569 | COMMUNITY SERVICES BLOCK GRANT | $308,671 | No |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $265,728 | No |
| 20.507 | FEDERAL TRANSIT FORMULA GRANTS | $264,966 | No |
| 21.023 | EMERGENCY RENTAL ASSISTANCE PROGRAM | $249,167 | No |
| 16.741 | DNA BACKLOG REDUCTION PROGRAM | $235,534 | No |
| 20.507 | FEDERAL TRANSIT FORMULA GRANTS | $212,196 | No |
| 16.606 | STATE CRIMINAL ALIEN ASSISTANCE PROGRAM | $192,271 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $180,190 | No |
| 20.106 | COVID-19 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $176,506 | No |
| 10.351 | RURAL BUSINESS DEVELOPMENT GRANT | $167,471 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $152,734 | No |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $144,989 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $138,109 | No |
| 20.513 | ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES | $130,073 | 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.
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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 ST LUCIE COUNTY 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. “ST Lucie County, Florida Single Audits 2016–2025.” https://getauditradar.com/single-audits/fl/st-lucie-county-596000835/. Data as of 2026-11-06.