COUNTY OF KOSCIUSKO: Single Audit Reports and Findings
COUNTY OF KOSCIUSKO filed 10 single audits between 2016 and 2025; the most recently observed auditor is INDIANA STATE BOARD OF ACCOUNTS (2025), and the 2025 report lists 0 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 KOSCIUSKO is recorded in WARSAW, Indiana under EIN 356000166, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-12-31 | $4,468,518 | $1,000,000 | INDIANA STATE BOARD OF ACCOUNTS | 0 | MW | 2025-12-GSAFAC-0000426387 |
| 2024 | 2024-12-31 | $6,785,929 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 0 | — | 2024-12-GSAFAC-0000375509 |
| 2023 | 2023-12-31 | $4,875,515 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 1 | — | 2023-12-GSAFAC-0000052077 |
| 2022 | 2022-12-31 | $5,730,308 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 1 | MW | 2022-12-CENSUS-0000142355 |
| 2021 | 2021-12-31 | $3,522,912 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 0 | — | 2021-12-CENSUS-0000142355 |
| 2020 | 2020-12-31 | $3,839,981 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 0 | — | 2020-12-CENSUS-0000142355 |
| 2019 | 2019-12-31 | $1,561,637 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 0 | — | 2019-12-CENSUS-0000142355 |
| 2018 | 2018-12-31 | $1,583,902 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 0 | — | 2018-12-CENSUS-0000142355 |
| 2017 | 2017-12-31 | $1,534,023 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 1 | MW | 2017-12-CENSUS-0000142355 |
| 2016 | 2016-12-31 | $1,454,548 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 2 | MW | 2016-12-CENSUS-0000142355 |
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 | $2,356,900 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $720,205 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $660,253 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $409,213 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $138,596 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $51,847 | No |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $41,930 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $35,468 | No |
| 97.039 | HAZARD MITIGATION GRANT | $20,304 | No |
| 20.703 | INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS | $13,950 | No |
| 20.616 | NATIONAL PRIORITY SAFETY PROGRAMS | $12,295 | No |
| 97.012 | BOATING SAFETY FINANCIAL ASSISTANCE | $6,500 | No |
| 20.526 | BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS | $1,057 | 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.
The most recent report lists no finding.
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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 KOSCIUSKO 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 KOSCIUSKO Single Audits and Findings (IN).” https://getauditradar.com/single-audits/in/county-of-kosciusko-356000166/. Data as of 2026-09-18.