Delaware County: Single Audit Reports and Findings
Delaware County filed 2 single audits between 2024 and 2025; the most recently observed auditor is Terpstra Hoke and Associates P.C. (2025), and the 2025 report lists 0 findings, 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; Delaware County is recorded in MANCHESTER, Iowa under EIN 426004911, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $2,279,344 | $750,000 | Terpstra Hoke and Associates P.C. | 0 | MW | 2025-06-GSAFAC-0000421793 |
| 2024 | 2024-06-30 | $1,140,457 | $750,000 | Terpstra Hoke and Associates P.C. | 0 | MW | 2024-06-GSAFAC-0000373157 |
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 | $2,217,220 | Yes |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $36,996 | No |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $9,806 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $7,649 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $2,773 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $1,914 | No |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $1,240 | No |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $1,229 | No |
| 93.659 | ADOPTION ASSISTANCE | $259 | No |
| 93.472 | TITLE IV-E PREVENTION PROGRAM | $150 | No |
| 93.566 | REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS | $106 | No |
| 93.090 | GUARDIANSHIP ASSISTANCE | $2 | 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.
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 Delaware 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. “Delaware County Single Audits and Findings (IA).” https://getauditradar.com/single-audits/ia/delaware-county-426004911/. Data as of 2026-09-18.