SCOTLAND COUNTY, MISSOURI: Single Audit Reports and Findings
SCOTLAND COUNTY, MISSOURI filed 8 single audits between 2016 and 2024; the most recently observed auditor is McBride, Lock & Associates, LLC (2024), and the 2024 report lists 5 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; SCOTLAND COUNTY, MISSOURI is recorded in MEMPHIS, Missouri under EIN 436003425, 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 |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-12-31 | $2,261,613 | $750,000 | McBride, Lock & Associates, LLC | 5 | — | 2024-12-GSAFAC-0000411796 |
| 2023 | 2023-12-31 | $1,199,708 | $750,000 | John W Gillum CPA LLC | 0 | MW | 2023-12-GSAFAC-0000055389 |
| 2022 | 2022-12-31 | $993,419 | $750,000 | John W Gillum CPA LLC | 0 | SD | 2022-12-CENSUS-0000195097 |
| 2021 | 2021-12-31 | $1,019,058 | $750,000 | John W Gillum CPA LLC | 0 | SD | 2021-12-CENSUS-0000195097 |
| 2020 | 2020-12-31 | $1,061,991 | $750,000 | John W Gillum CPA LLC | 0 | SD | 2020-12-CENSUS-0000191374 |
| 2018 | 2018-12-31 | $991,632 | $750,000 | John W Gillum CPA LLC | 0 | — | 2018-12-CENSUS-0000191374 |
| 2017 | 2017-12-31 | $995,613 | $750,000 | JOHNSON, MATTSON, SMAIL & CAVANAUGH, PLLC | 0 | — | 2017-12-CENSUS-0000191374 |
| 2016 | 2016-12-31 | $890,672 | $750,000 | JOHNSON, MATTSON, SMAIL & CAVANAUGH, PLLC | 0 | — | 2016-12-CENSUS-0000191374 |
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 |
|---|---|---|---|
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $1,309,237 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $615,348 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $289,970 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $35,398 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $11,413 | Yes |
| 90.404 | HAVA ELECTION SECURITY GRANTS | $247 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2024-001 | P | Material weakness | No |
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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 SCOTLAND COUNTY, MISSOURI 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. “SCOTLAND COUNTY, MISSOURI Single Audits and Findings (MO).” https://getauditradar.com/single-audits/mo/scotland-county-missouri-436003425/. Data as of 2026-09-18.