BROWN COUNTY: Single Audit Reports and Findings
BROWN COUNTY filed 10 single audits between 2016 and 2025; the most recently observed auditor is CLIFTONLARSONALLEN LLP (2025), and the 2025 report lists 2 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; BROWN COUNTY is recorded in NEW ULM, Minnesota under EIN 416005765, 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 | $3,783,515 | $1,000,000 | CLIFTONLARSONALLEN LLP | 2 | MW / SD | 2025-12-GSAFAC-0000429991 |
| 2024 | 2024-12-31 | $3,824,472 | $750,000 | CLIFTONLARSONALLEN LLP | 3 | MW / SD | 2024-12-GSAFAC-0000381016 |
| 2023 | 2023-12-31 | $6,680,988 | $750,000 | CLIFTONLARSONALLEN LLP | 3 | MW / SD | 2023-12-GSAFAC-0000057482 |
| 2022 | 2022-12-31 | $4,132,937 | $750,000 | CLIFTONLARSONALLEN LLP | 3 | SD | 2022-12-CENSUS-0000191865 |
| 2021 | 2021-12-31 | $9,988,487 | $750,000 | CLIFTONLARSONALLEN LLP | 0 | SD | 2021-12-CENSUS-0000191865 |
| 2020 | 2020-12-31 | $7,085,881 | $750,000 | CLIFTONLARSONALLEN LLP | 2 | SD | 2020-12-CENSUS-0000191865 |
| 2019 | 2019-12-31 | $3,343,001 | $750,000 | CLIFTONLARSONALLEN LLP | 1 | SD | 2019-12-CENSUS-0000191865 |
| 2018 | 2018-12-31 | $2,928,337 | $750,000 | OFFICE OF THE STATE AUDITOR | 2 | SD | 2018-12-CENSUS-0000191865 |
| 2017 | 2017-12-31 | $2,926,110 | $750,000 | OFFICE OF THE STATE AUDITOR | 3 | MW / SD | 2017-12-CENSUS-0000191865 |
| 2016 | 2016-12-31 | $2,987,212 | $750,000 | OFFICE OF THE STATE AUDITOR | 1 | SD | 2016-12-CENSUS-0000191865 |
When is the next single audit due?
If BROWN COUNTY 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 |
|---|---|---|---|
| 93.778 | GRANTS TO STATES FOR MEDICAID | $1,289,007 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $337,698 | Yes |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $305,683 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $257,156 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $251,546 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $216,884 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $152,249 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $145,321 | No |
| 21.032 | LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $100,000 | No |
| 93.563 | CHILD SUPPORT SERVICES | $88,980 | Yes |
| 93.658 | FOSTER CARE TITLE IV-E | $86,204 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $78,417 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $75,241 | No |
| 93.563 | CHILD SUPPORT SERVICES | $73,515 | Yes |
| 16.575 | CRIME VICTIM ASSISTANCE | $67,492 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $36,650 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $32,768 | No |
| 97.012 | BOATING SAFETY FINANCIAL ASSISTANCE | $25,979 | No |
| 93.967 | CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH | $25,951 | No |
| 93.563 | CHILD SUPPORT SERVICES | $22,157 | Yes |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $21,529 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $15,798 | No |
| 93.590 | COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS | $15,337 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $13,855 | No |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $9,391 | Yes |
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 |
|---|---|---|---|
| 2025-003 | Eligibility (E) | Significant deficiency | Yes |
| 2025-004 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Significant deficiency | 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 BROWN 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. “Brown County, Minnesota Single Audits 2016–2025.” https://getauditradar.com/single-audits/mn/brown-county-416005765/. Data as of 2026-11-06.