County of Floyd: Single Audit Reports and Findings
County of Floyd filed 4 single audits between 2016 and 2024; the most recently observed auditor is GARDINER THOMSEN, P.C. (2024), and the 2024 report lists 1 finding, 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; County of Floyd is recorded in CHARLES CITY, Iowa under EIN 426004361, 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 |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $2,425,066 | $750,000 | GARDINER THOMSEN, P.C. | 1 | MW | 2024-06-GSAFAC-0000375814 |
| 2019 | 2019-06-30 | $1,195,128 | $750,000 | GARDINER THOMSEN, P.C. | 1 | MW | 2019-06-CENSUS-0000143640 |
| 2017 | 2017-06-30 | $898,956 | $750,000 | GARDINER THOMSEN, P.C. | 1 | MW | 2017-06-CENSUS-0000143640 |
| 2016 | 2016-06-30 | $1,062,152 | $750,000 | GARDINER THOMSEN, P.C. | 1 | MW | 2016-06-CENSUS-0000143640 |
When is the next single audit due?
If County of Floyd is again required to have a single audit for the fiscal year ending Jun 30, 2025, the reporting package is due to the Federal Audit Clearinghouse by Mar 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.
Iowa also publishes audit reports of local governments: Iowa Auditor of State. 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 |
|---|---|---|---|
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $1,245,930 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $1,097,996 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $21,036 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $17,000 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $13,574 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $9,100 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $3,971 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $3,664 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $2,621 | No |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $2,284 | No |
| 93.659 | ADOPTION ASSISTANCE | $1,743 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $1,683 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $1,311 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $1,284 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $903 | No |
| 93.472 | TITLE IV-E PREVENTION PROGRAM | $474 | No |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $412 | No |
| 93.566 | REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS | $76 | No |
| 93.090 | GUARDIANSHIP ASSISTANCE | $4 | 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 |
|---|---|---|---|
| 2024-007 | Activities allowed or unallowed (A); Allowable costs / cost principles (B); Matching, level of effort, earmarking (G); Period of performance (H); Procurement and suspension and debarment (I); Reporting (L); Subrecipient monitoring (M) | Material weakness | 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 County of Floyd 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. “County of Floyd, Iowa Single Audits 2016–2024.” https://getauditradar.com/single-audits/ia/county-of-floyd-426004361/. Data as of 2026-11-06.