COUNTY OF BRANCH: Single Audit Reports and Findings
COUNTY OF BRANCH filed 7 single audits between 2019 and 2025; the most recently observed auditor is MANER COSTERISAN (2025), and the 2025 report lists 0 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; COUNTY OF BRANCH is recorded in COLDWATER, Michigan under EIN 386004274, 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 | $1,549,875 | $1,000,000 | MANER COSTERISAN | 0 | MW | 2025-12-GSAFAC-0000423076 |
| 2024 | 2024-12-31 | $7,538,755 | $750,000 | MANER COSTERISAN | 0 | MW / SD | 2024-12-GSAFAC-0000375018 |
| 2023 | 2023-12-31 | $3,123,900 | $750,000 | MANER COSTERISAN | 0 | MW / SD | 2023-12-GSAFAC-0000049602 |
| 2022 | 2022-12-31 | $1,330,924 | $750,000 | MANER COSTERISAN | 0 | SD | 2022-12-CENSUS-0000148700 |
| 2021 | 2021-12-31 | $1,573,053 | $750,000 | MANER COSTERISAN | 0 | SD | 2021-12-CENSUS-0000148700 |
| 2020 | 2020-12-31 | $1,768,729 | $750,000 | MANER COSTERISAN | 0 | SD | 2020-12-CENSUS-0000148700 |
| 2019 | 2019-12-31 | $750,629 | $750,000 | MANER COSTERISAN | 0 | SD | 2019-12-CENSUS-0000148700 |
When is the next single audit due?
If COUNTY OF BRANCH 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.
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 |
|---|---|---|---|
| 93.563 | CHILD SUPPORT ENFORCEMENT | $744,817 | Yes |
| 10.766 | COMMUNITY FACILITIES LOANS AND GRANTS | $500,000 | No |
| 93.563 | CHILD SUPPORT ENFORCEMENT | $92,931 | Yes |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART C_NUTRITION SERVICES | $70,425 | No |
| 93.052 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E | $41,747 | No |
| 93.053 | NUTRITION SERVICES INCENTIVE PROGRAM | $29,598 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART C_NUTRITION SERVICES | $23,531 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART B_GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $15,217 | No |
| 93.052 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E | $13,253 | No |
| 93.053 | NUTRITION SERVICES INCENTIVE PROGRAM | $9,159 | No |
| 93.043 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART D_DISEASE PREVENTION AND HEALTH PROMOTION SERVICES | $4,784 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART B_GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $4,413 | 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.
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 BRANCH 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 Branch, Michigan Single Audits 2019–2025.” https://getauditradar.com/single-audits/mi/county-of-branch-386004274/. Data as of 2026-11-06.