BOONE COUNTY COURTHOUSE: Single Audit Reports and Findings
BOONE COUNTY COURTHOUSE filed 8 single audits between 2016 and 2025; the most recently observed auditor is INDIANA STATE BOARD OF ACCOUNTS (2025), and the 2025 report lists 4 findings, 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; BOONE COUNTY COURTHOUSE is recorded in LEBANON, Indiana under EIN 356000128, 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 | 2025-12-31 | $5,525,896 | $1,000,000 | INDIANA STATE BOARD OF ACCOUNTS | 4 | MW / SD | 2025-12-GSAFAC-0000428000 |
| 2024 | 2024-12-31 | $3,888,127 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 2 | MW | 2024-12-GSAFAC-0000375686 |
| 2023 | 2023-12-31 | $4,834,310 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 3 | MW | 2023-12-GSAFAC-0000043570 |
| 2022 | 2022-12-31 | $7,140,041 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 4 | MW | 2022-12-CENSUS-0000209511 |
| 2021 | 2021-12-31 | $1,961,999 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 1 | MW | 2021-12-CENSUS-0000209511 |
| 2020 | 2020-12-31 | $3,388,516 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 0 | SD | 2020-12-CENSUS-0000209511 |
| 2017 | 2017-12-31 | $1,033,868 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 3 | MW / SD | 2017-12-CENSUS-0000209511 |
| 2016 | 2016-12-31 | $1,778,221 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 0 | SD | 2016-12-CENSUS-0000209511 |
When is the next single audit due?
If BOONE COUNTY COURTHOUSE 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 |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $3,449,122 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $739,364 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $343,276 | No |
| 93.563 | CHILD SUPPORT SERVICES | $324,078 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $189,640 | No |
| 20.526 | BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS | $118,586 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $98,364 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $75,796 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $37,436 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $37,380 | No |
| 20.608 | MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED | $26,734 | No |
| 16.588 | VIOLENCE AGAINST WOMEN FORMULA GRANTS | $23,790 | No |
| 93.788 | OPIOID STR | $23,498 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $22,770 | No |
| 16.607 | BULLETPROOF VEST PARTNERSHIP PROGRAM | $9,390 | No |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $6,672 | 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 | Procurement and suspension and debarment (I) | Material weakness | Yes |
| 2025-003 | Reporting (L) | Material weakness | Yes |
| 2025-004 | Period of performance (H) | Material weakness / Questioned costs | No |
| 2025-005 | Allowable costs / cost principles (B) | Significant deficiency / Questioned costs | 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 BOONE COUNTY COURTHOUSE 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. “Boone County Courthouse, Indiana Single Audits 2016–2025.” https://getauditradar.com/single-audits/in/boone-county-courthouse-356000128/. Data as of 2026-11-06.