CITY OF LUDINGTON: Single Audit Reports and Findings
CITY OF LUDINGTON filed 10 single audits between 2016 and 2025; the most recently observed auditor is BERTHIAUME & COMPANY (2025), and the 2025 report lists 0 findings. 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; CITY OF LUDINGTON is recorded in LUDINGTON, Michigan under EIN 386004706, 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 | $3,907,954 | $1,000,000 | BERTHIAUME & COMPANY | 0 | — | 2025-12-GSAFAC-0000420353 |
| 2024 | 2024-12-31 | $1,169,304 | $750,000 | BERTHIAUME & COMPANY | 0 | — | 2024-12-GSAFAC-0000370247 |
| 2023 | 2023-12-31 | $1,267,315 | $750,000 | BERTHIAUME & COMPANY | 0 | — | 2023-12-GSAFAC-0000042682 |
| 2022 | 2022-12-31 | $1,277,597 | $750,000 | BERTHIAUME & COMPANY | 0 | — | 2022-12-CENSUS-0000216086 |
| 2021 | 2021-12-31 | $5,670,267 | $750,000 | BERTHIAUME & COMPANY | 0 | — | 2021-12-CENSUS-0000216086 |
| 2020 | 2020-12-31 | $10,252,581 | $750,000 | BERTHIAUME & COMPANY | 0 | — | 2020-12-CENSUS-0000216086 |
| 2019 | 2019-12-31 | $16,360,844 | $750,000 | BERTHIAUME & COMPANY | 0 | — | 2019-12-CENSUS-0000216086 |
| 2018 | 2018-12-31 | $7,436,790 | $750,000 | BERTHIAUME & COMPANY | 0 | — | 2018-12-CENSUS-0000216086 |
| 2017 | 2017-12-31 | $10,198,033 | $750,000 | BERTHIAUME & COMPANY | 0 | — | 2017-12-CENSUS-0000216086 |
| 2016 | 2016-12-31 | $1,368,049 | $750,000 | BERTHIAUME & COMPANY | 0 | — | 2016-12-CENSUS-0000216086 |
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 |
|---|---|---|---|
| 20.337 | CONSOLIDATED RAIL INFRASTRUCTURE AND SAFETY IMPROVEMENTS PROGRAM | $2,355,915 | Yes |
| 10.766 | COMMUNITY FACILITIES LOANS AND GRANTS | $1,040,000 | No |
| 97.044 | ASSISTANCE TO FIREFIGHTERS GRANT | $349,697 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $63,350 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $56,941 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $20,736 | No |
| 97.067 | PERSONAL PROTECTION EQUIPMENT LOCAL | $15,315 | No |
| 90.404 | HELP AMERICA VOTE ACT ELECTION SECURITY GRANT | $6,000 | 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.
Read next
- CPA firms that audit Michigan nonprofits
- Michigan single audit statistics
- Michigan 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 CITY OF LUDINGTON 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. “CITY OF LUDINGTON Single Audits and Findings (MI).” https://getauditradar.com/single-audits/mi/city-of-ludington-386004706/. Data as of 2026-09-18.