Family Service Association of Howard County: Single Audit Reports and Findings
Family Service Association of Howard County's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2023, accepted September 30, 2024; the auditor observed on that filing is Katz, Sapper & Miller, LLP. It reported 4 findings, including a material weakness. 2 filings from 2022 to 2023 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; Family Service Association of Howard County is recorded in KOKOMO, Indiana under EIN 351148589, 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 |
|---|---|---|---|---|---|---|---|---|
| 2023 | 2023-12-31 | $771,246 | $750,000 | Katz, Sapper & Miller, LLP | Unmodified | 4 | MW | 2023-12-GSAFAC-0000058338 |
| 2022 | 2022-12-31 | $925,108 | $750,000 | Katz, Sapper & Miller, LLP | Unmodified | 2 | MW / SD | 2022-12-GSAFAC-0000025650 |
When is the next single audit due?
If Family Service Association of Howard County is again required to have a single audit for the fiscal year ending Dec 31, 2024, the reporting package is due to the Federal Audit Clearinghouse by Sep 30, 2025 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 |
|---|---|---|---|
| 14.231 | EMERGENCY SOLUTIONS GRANT PROGRAM | $222,343 | Yes |
| 14.267 | CONTINUUM OF CARE PROGRAM | $170,148 | Yes |
| 14.267 | CONTINUUM OF CARE PROGRAM | $106,971 | Yes |
| 93.671 | FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES | $59,295 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $48,561 | No |
| 16.017 | SEXUAL ASSAULT SERVICES FORMULA PROGRAM | $45,008 | No |
| 14.231 | EMERGENCY SOLUTIONS GRANT PROGRAM | $40,775 | Yes |
| 97.024 | EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM | $22,619 | No |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $21,515 | No |
| 93.671 | FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES | $17,113 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $16,100 | No |
| 93.569 | COMMUNITY SERVICES BLOCK GRANT | $798 | 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 |
|---|---|---|---|
| 2023-002 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Material weakness / Questioned costs | Yes |
| 2023-003 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Material weakness / Questioned costs | No |
| 2023-004 | Matching, level of effort, earmarking (G) | Material weakness | No |
| 2023-005 | Period of performance (H) | Material weakness | No |
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.
- Total revenue
- $2,540,220
- Total assets
- $4,111,756
- Exempt under
- 501(c)(3)
- Ruling year
- 1970
- BMF release
- 2026-10-20
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 Family Service Association of Howard 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. “Family Service Association of Howard County Single Audit FY2023.” https://getauditradar.com/single-audits/in/family-service-association-of-howard-county-351148589/. Data as of 2026-11-06.