County of Shelby: Single Audit Reports and Findings
County of Shelby filed 8 single audits between 2016 and 2023; the most recently observed auditor is LAUTERBACH & AMEN, LLP (2023), and the 2023 report lists 2 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; County of Shelby is recorded in SHELBYVILLE, Illinois under EIN 376002119, 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 |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-11-30 | $1,859,848 | $750,000 | LAUTERBACH & AMEN, LLP | 2 | MW / SD | 2023-11-GSAFAC-0000411949 |
| 2022 | 2022-08-31 | $1,046,475 | $750,000 | BENFORD BROWN AND ASSOCIATES, LLC | 36 | MW | 2022-09-GSAFAC-0000063126 |
| 2021 | 2021-08-31 | $1,780,489 | $750,000 | WIPFLI LLP | 0 | — | 2021-08-CENSUS-0000207500 |
| 2020 | 2020-08-31 | $1,642,712 | $750,000 | WEST & COMPANY, LLC | 0 | SD | 2020-08-CENSUS-0000207500 |
| 2019 | 2019-08-31 | $832,281 | $750,000 | WEST & COMPANY, LLC | 0 | SD | 2019-08-CENSUS-0000207500 |
| 2018 | 2018-08-31 | $1,252,019 | $750,000 | MOSE, YOCKEY, BROWN & KULL, LLC | 0 | SD | 2018-08-CENSUS-0000207500 |
| 2017 | 2017-08-31 | $1,254,088 | $750,000 | MOSE, YOCKEY, BROWN & KULL, LLC | 0 | SD | 2017-08-CENSUS-0000207500 |
| 2016 | 2016-08-31 | $1,444,949 | $750,000 | MOSE, YOCKEY, BROWN & KULL, LLC | 0 | SD | 2016-08-CENSUS-0000207500 |
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 | $818,027 | Yes |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $353,647 | Yes |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $227,096 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $102,284 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $73,943 | No |
| 10.557 | SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $71,787 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $62,540 | No |
| 10.557 | SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $41,095 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM | $39,301 | No |
| 93.967 | CDC'S COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH | $28,173 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $17,838 | No |
| 10.557 | SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $10,751 | No |
| 10.557 | SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $5,320 | No |
| 21.032 | Local Assistance and Tribal Consistency Fund | $5,000 | No |
| 66.032 | STATE INDOOR RADON GRANTS | $2,821 | No |
| 66.605 | PERFORMANCE PARTNERSHIP GRANTS | $225 | 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 |
|---|---|---|---|
| 2023-001 | P | Material weakness | No |
| 2023-002 | P | Significant deficiency | No |
Read next
- CPA firms that audit Illinois nonprofits
- Illinois single audit statistics
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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 Shelby 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 Shelby Single Audits and Findings (IL).” https://getauditradar.com/single-audits/il/county-of-shelby-376002119/. Data as of 2026-09-18.