Macoupin County Public Health Department: Single Audit Reports and Findings
Macoupin County Public Health Department's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted March 13, 2026; the auditor observed on that filing is Scheffel Boyle. It reported 1 finding. 10 filings from 2016 to 2025 are on record. 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; Macoupin County Public Health Department is recorded in CARLINVILLE, Illinois under EIN 376001351, and the Clearinghouse records it as a nonprofit. 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 | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-08-31 | $4,828,929 | $750,000 | Scheffel Boyle | Unmodified | 1 | SD | 2025-08-GSAFAC-0000399128 |
| 2024 | 2024-08-31 | $4,581,237 | $750,000 | Scheffel Boyle | Unmodified | 1 | SD | 2024-08-GSAFAC-0000352321 |
| 2023 | 2023-08-31 | $6,364,193 | $750,000 | Scheffel Boyle | Unmodified | 1 | MW | 2023-08-GSAFAC-0000023198 |
| 2022 | 2022-08-31 | $6,359,270 | $750,000 | Scheffel Boyle | Unmodified | 1 | — | 2022-08-CENSUS-0000237990 |
| 2021 | 2021-08-31 | $9,335,143 | $750,000 | Scheffel Boyle | Unmodified | 0 | — | 2021-08-CENSUS-0000237990 |
| 2020 | 2020-08-31 | $5,188,663 | $750,000 | Scheffel Boyle | Unmodified | 0 | — | 2020-08-CENSUS-0000237990 |
| 2019 | 2019-08-31 | $3,402,037 | $750,000 | Scheffel Boyle | Unmodified | 0 | — | 2019-08-CENSUS-0000237990 |
| 2018 | 2018-08-31 | $3,614,852 | $750,000 | Scheffel Boyle | Unmodified | 1 | — | 2018-08-CENSUS-0000237990 |
| 2017 | 2017-08-31 | $3,018,015 | $750,000 | Scheffel Boyle | Unmodified | 0 | — | 2017-08-CENSUS-0000237990 |
| 2016 | 2016-08-31 | $3,095,948 | $750,000 | Scheffel Boyle | Unmodified | 0 | SD | 2016-08-CENSUS-0000237990 |
When is the next single audit due?
If Macoupin County Public Health Department is again required to have a single audit for the fiscal year ending Aug 31, 2026, the reporting package is due to the Federal Audit Clearinghouse by May 31, 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.
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 |
|---|---|---|---|
| 93.224 | HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) | $1,584,218 | Yes |
| 93.224 | HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) | $940,700 | Yes |
| 93.527 | GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM | $329,627 | Yes |
| 20.526 | BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS | $286,008 | No |
| 93.912 | RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT | $280,028 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $239,957 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $215,221 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $150,827 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $121,078 | No |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $86,378 | No |
| 93.136 | INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS | $51,370 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $51,140 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $48,821 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $46,554 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $43,723 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $36,301 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $35,659 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $35,111 | No |
| 93.526 | GRANTS FOR CAPITAL DEVELOPMENT IN HEALTH CENTERS | $28,253 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $27,597 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $25,537 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $23,871 | No |
| 93.967 | CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH | $23,716 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $20,752 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $15,635 | 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 |
|---|---|---|---|
| 2025-002 | Special tests and provisions (N) | Significant deficiency | Yes |
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
Where to find the return itself, and what our Form 990 data covers: Form 990 lookup.
Read next
- CPA firms that audit Illinois nonprofits
- Illinois single audit statistics
- Illinois nonprofit audit requirements
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 Macoupin County Public Health Department 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. “Macoupin County Public Health Department Single Audit FY2025 (IL).” https://getauditradar.com/single-audits/il/macoupin-county-public-health-department-376001351/. Data as of 2026-11-06.