WHITLEY COUNTY GOVERNMENT: Single Audit Reports and Findings
WHITLEY COUNTY GOVERNMENT 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 1 finding. 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; WHITLEY COUNTY GOVERNMENT is recorded in COLUMBIA CITY, Indiana under EIN 356000215, 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 | $2,945,075 | $1,000,000 | INDIANA STATE BOARD OF ACCOUNTS | 1 | — | 2025-12-GSAFAC-0000426589 |
| 2024 | 2024-12-31 | $6,125,742 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 2 | — | 2024-12-GSAFAC-0000374921 |
| 2023 | 2023-12-31 | $1,752,421 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 2 | MW | 2023-12-GSAFAC-0000049931 |
| 2022 | 2022-12-31 | $1,511,127 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 1 | MW | 2022-12-CENSUS-0000142403 |
| 2021 | 2021-12-31 | $1,480,570 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 0 | SD | 2021-12-CENSUS-0000142403 |
| 2020 | 2020-12-31 | $2,212,243 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 0 | — | 2020-12-CENSUS-0000142403 |
| 2019 | 2019-12-31 | $904,883 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 0 | — | 2019-12-CENSUS-0000142403 |
| 2018 | 2018-12-31 | $882,417 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 0 | — | 2018-12-CENSUS-0000142403 |
| 2017 | 2017-12-31 | $859,875 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 1 | MW | 2017-12-CENSUS-0000142403 |
| 2016 | 2016-12-31 | $820,833 | $750,000 | INDIANA STATE BOARD OF ACCOUNTS | 0 | SD | 2016-12-CENSUS-0000142403 |
When is the next single audit due?
If WHITLEY COUNTY GOVERNMENT 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 | $1,495,025 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $575,670 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $298,408 | No |
| 20.526 | BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS | $214,366 | No |
| 93.788 | OPIOID STR | $164,181 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $71,780 | No |
| 15.904 | HISTORIC PRESERVATION FUND GRANTS-IN-AID | $41,924 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $31,430 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $17,629 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $13,049 | No |
| 20.703 | INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS | $9,520 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $8,079 | No |
| 20.939 | SAFE STREETS AND ROADS FOR ALL | $2,904 | No |
| 16.607 | BULLETPROOF VEST PARTNERSHIP PROGRAM | $1,110 | 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 |
|---|---|---|---|
| 2025-001 | Procurement and suspension and debarment (I) | Material weakness | Yes |
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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 WHITLEY COUNTY GOVERNMENT 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. “Whitley County Government, Indiana Single Audits 2016–2025.” https://getauditradar.com/single-audits/in/whitley-county-government-356000215/. Data as of 2026-11-06.