BROWN COUNTY: Single Audit Reports and Findings
BROWN COUNTY filed 2 single audits between 2020 and 2022; the most recently observed auditor is INDIANA STATE BOARD OF ACCOUNTS (2022), and the 2022 report lists 3 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; BROWN COUNTY is recorded in NASHVILLE, Indiana under EIN 356000129, 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 |
|---|---|---|---|---|---|---|---|
| 2022 | 2022-12-31 | $2,244,453 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 3 | MW | 2022-12-CENSUS-0000142319 |
| 2020 | 2020-12-31 | $1,274,331 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 0 | SD | 2020-12-CENSUS-0000142319 |
When is the next single audit due?
If BROWN COUNTY is again required to have a single audit for the fiscal year ending Dec 31, 2023, the reporting package is due to the Federal Audit Clearinghouse by Sep 30, 2024 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
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 | $1,123,178 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $600,000 | No |
| 93.563 | CHILD SUPPORT ENFORCEMENT | $205,181 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $56,000 | No |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $50,000 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $43,069 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $39,476 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $38,474 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $22,000 | No |
| 16.588 | VIOLENCE AGAINST WOMEN FORMULA GRANTS | $20,832 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $16,379 | No |
| 20.616 | NATIONAL PRIORITY SAFETY PROGRAMS | $11,135 | No |
| 20.526 | BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS | $6,953 | No |
| 97.047 | PRE-DISASTER MITIGATION | $5,078 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $3,612 | No |
| 20.608 | MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED | $2,086 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $1,000 | 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 |
|---|---|---|---|
| 2022-003 | Procurement and suspension and debarment (I) | Material weakness | No |
| 2022-004 | Reporting (L) | Material weakness | No |
| 2022-005 | Activities allowed or unallowed (A); Allowable costs / cost principles (B); Period of performance (H) | Material weakness | 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 BROWN 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. “Brown County, Indiana Single Audits 2020–2022.” https://getauditradar.com/single-audits/in/brown-county-356000129/. Data as of 2026-11-06.