Sherburne County: Single Audit Reports and Findings
Sherburne 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. 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; Sherburne County is recorded in ELK RIVER, Minnesota under EIN 416005895, 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 | $19,181,465 | $1,000,000 | CLIFTONLARSONALLEN LLP | 2 | SD | 2025-12-GSAFAC-0000425378 |
| 2024 | 2024-12-31 | $14,251,923 | $750,000 | CLIFTONLARSONALLEN LLP | 0 | — | 2024-12-GSAFAC-0000375512 |
| 2023 | 2023-12-31 | $16,516,952 | $750,000 | CLIFTONLARSONALLEN LLP | 2 | MW / SD | 2023-12-GSAFAC-0000051562 |
| 2022 | 2022-12-31 | $13,853,089 | $750,000 | CLIFTONLARSONALLEN LLP | 4 | MW / SD | 2022-12-CENSUS-0000150748 |
| 2021 | 2021-12-31 | $11,134,033 | $750,000 | CLIFTONLARSONALLEN LLP | 1 | SD | 2021-12-CENSUS-0000150748 |
| 2020 | 2020-12-31 | $21,002,581 | $750,000 | CLIFTONLARSONALLEN LLP | 0 | SD | 2020-12-CENSUS-0000150748 |
| 2019 | 2019-12-31 | $11,725,551 | $750,000 | CLIFTONLARSONALLEN LLP | 1 | SD | 2019-12-CENSUS-0000150748 |
| 2018 | 2018-12-31 | $8,859,275 | $750,000 | CLIFTONLARSONALLEN LLP | 0 | — | 2018-12-CENSUS-0000150748 |
| 2017 | 2017-12-31 | $6,739,520 | $750,000 | CLIFTONLARSONALLEN LLP | 1 | SD | 2017-12-CENSUS-0000150748 |
| 2016 | 2016-12-31 | $8,729,698 | $750,000 | OFFICE OF THE STATE AUDITOR | 0 | — | 2016-12-CENSUS-0000150748 |
When is the next single audit due?
If Sherburne 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 |
|---|---|---|---|
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $8,617,845 | Yes |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $3,433,246 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $1,328,924 | No |
| 93.563 | CHILD SUPPORT SERVICES | $1,095,553 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $575,336 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $560,194 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $491,067 | No |
| 93.870 | MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT | $426,736 | No |
| 93.563 | CHILD SUPPORT SERVICES | $312,224 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $299,449 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $258,593 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $248,940 | No |
| 93.563 | CHILD SUPPORT SERVICES | $213,067 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $201,240 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $113,279 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $105,213 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $100,213 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $84,764 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $78,576 | No |
| 93.008 | MEDICAL RESERVE CORPS SMALL GRANT PROGRAM | $68,233 | No |
| 93.563 | CHILD SUPPORT SERVICES | $67,017 | No |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $66,111 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $58,283 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $51,107 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $49,790 | 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 | Special tests and provisions (N) | Significant deficiency | No |
| 2025-002 | Reporting (L) | Material weakness | No |
Read next
- CPA firms that audit Minnesota nonprofits
- Minnesota single audit statistics
- Minnesota 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 Sherburne 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. “Sherburne County, Minnesota Single Audits 2016–2025.” https://getauditradar.com/single-audits/mn/sherburne-county-416005895/. Data as of 2026-11-06.