Dickinson County: Single Audit Reports and Findings
Dickinson County filed 5 single audits between 2017 and 2025; the most recently observed auditor is AUDITOR OF STATE (2025), and the 2025 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; Dickinson County is recorded in SPIRIT LAKE, Iowa under EIN 426005241, 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 | 2025-06-30 | $1,410,174 | $750,000 | AUDITOR OF STATE | 1 | MW / SD | 2025-06-GSAFAC-0000409383 |
| 2021 | 2021-06-30 | $813,086 | $750,000 | AUDITOR OF STATE | 0 | SD | 2021-06-CENSUS-0000186971 |
| 2020 | 2020-06-30 | $1,200,586 | $750,000 | AUDITOR OF STATE | 0 | SD | 2020-06-CENSUS-0000186971 |
| 2018 | 2018-06-30 | $1,208,133 | $750,000 | AUDITOR OF STATE | 1 | SD | 2018-06-CENSUS-0000186971 |
| 2017 | 2017-06-30 | $851,422 | $750,000 | AUDITOR OF STATE | 0 | SD | 2017-06-CENSUS-0000186971 |
When is the next single audit due?
If Dickinson County 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.
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 |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $612,510 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $384,122 | No |
| 20.219 | RECREATIONAL TRAILS PROGRAM | $136,764 | No |
| 20.219 | RECREATIONAL TRAILS PROGRAM | $78,671 | No |
| 15.623 | NORTH AMERICAN WETLANDS CONSERVATION FUND | $75,000 | No |
| 97.039 | HAZARD MITIGATION GRANT | $31,824 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $30,312 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $23,642 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $8,572 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $7,388 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $5,915 | No |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $3,840 | No |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $3,792 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $2,420 | No |
| 93.898 | CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS | $2,100 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $1,712 | No |
| 93.659 | ADOPTION ASSISTANCE | $797 | No |
| 93.472 | TITLE IV-E PREVENTION PROGRAM | $463 | No |
| 93.566 | REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS | $324 | No |
| 93.090 | GUARDIANSHIP ASSISTANCE | $6 | 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 |
|---|---|---|---|
| 2025-007 | Reporting (L) | Significant deficiency | 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 Dickinson 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. “Dickinson County, Iowa Single Audits 2017–2025.” https://getauditradar.com/single-audits/ia/dickinson-county-426005241/. Data as of 2026-11-06.