BOARD OF COUNTY COMMISSIONERS OF NOBLE COUNTY, INDIANA: Single Audit Reports and Findings
BOARD OF COUNTY COMMISSIONERS OF NOBLE COUNTY, INDIANA's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted September 29, 2026; the auditor observed on that filing is Indiana State Board of Accounts. It reported no findings, with an adverse opinion on the financial statements. 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; BOARD OF COUNTY COMMISSIONERS OF NOBLE COUNTY, INDIANA is recorded in ALBION, Indiana under EIN 356000180, 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 | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-12-31 | $2,228,543 | $1,000,000 | Indiana State Board of Accounts | Adverse / Not on a GAAP basis | 0 | MW | 2025-12-GSAFAC-0000430667 |
| 2024 | 2024-12-31 | $6,731,826 | $750,000 | Indiana State Board of Accounts | Adverse / Not on a GAAP basis | 1 | MW / SD | 2024-12-GSAFAC-0000374286 |
| 2023 | 2023-12-31 | $3,501,968 | $750,000 | Indiana State Board of Accounts | Adverse / Not on a GAAP basis | 1 | MW | 2023-12-GSAFAC-0000054005 |
| 2022 | 2022-12-31 | $4,210,396 | $750,000 | Indiana State Board of Accounts | Adverse / Not on a GAAP basis | 2 | MW | 2022-12-CENSUS-0000195111 |
| 2021 | 2021-12-31 | $1,787,098 | $750,000 | Indiana State Board of Accounts | Adverse / Not on a GAAP basis | 0 | SD | 2021-12-CENSUS-0000195111 |
| 2020 | 2020-12-31 | $2,829,621 | $750,000 | Indiana State Board of Accounts | Adverse / Not on a GAAP basis | 0 | SD | 2020-12-CENSUS-0000195111 |
| 2019 | 2019-12-31 | $1,235,279 | $750,000 | Indiana State Board of Accounts | Adverse / Not on a GAAP basis | 0 | — | 2019-12-CENSUS-0000195111 |
| 2018 | 2018-12-31 | $1,345,474 | $750,000 | Indiana State Board of Accounts | Not on a GAAP basis | 0 | SD | 2018-12-CENSUS-0000195111 |
| 2017 | 2017-12-31 | $1,048,151 | $750,000 | Indiana State Board of Accounts | Not on a GAAP basis | 0 | SD | 2017-12-CENSUS-0000195111 |
| 2016 | 2016-12-31 | $1,099,132 | $750,000 | Indiana State Board of Accounts | Not on a GAAP basis | 0 | SD | 2016-12-CENSUS-0000195111 |
When is the next single audit due?
If BOARD OF COUNTY COMMISSIONERS OF NOBLE COUNTY, INDIANA is again required to have a single audit for the fiscal year ending Dec 31, 2026, the reporting package is due to the Federal Audit Clearinghouse by Sep 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.
Indiana also publishes audit reports of local governments: Indiana State Board of Accounts. 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 | $1,024,726 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $398,054 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $357,328 | No |
| 20.526 | BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS | $279,781 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $44,828 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $44,746 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $18,750 | No |
| 93.788 | OPIOID STR | $17,800 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $12,490 | No |
| 20.608 | MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED | $11,734 | No |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $6,757 | No |
| 97.047 | BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES | $5,992 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $4,762 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $795 | 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.
The most recent report lists no finding.
Read next
- CPA firms that audit Indiana nonprofits
- Indiana single audit statistics
- Indiana 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 BOARD OF COUNTY COMMISSIONERS OF NOBLE COUNTY, INDIANA 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. “Board of County Commissioners of Noble Single Audit FY2025 (IN).” https://getauditradar.com/single-audits/in/board-of-county-commissioners-of-noble-county-indiana-356000180/. Data as of 2026-11-06.