City of Lorain: Single Audit Reports and Findings
City of Lorain filed 9 single audits between 2016 and 2024; the most recently observed auditor is JAMES G. ZUPKA, CPA, INC. (2024), and the 2024 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 Lorain is recorded in LORAIN, Ohio under EIN 346001700, 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 | $18,877,240 | $750,000 | JAMES G. ZUPKA, CPA, INC. | 0 | — | 2024-12-GSAFAC-0000416998 |
| 2023 | 2023-06-30 | $854,771 | $750,000 | JAMES G. ZUPKA, CPA, INC. | 0 | — | 2023-06-GSAFAC-0000065803 |
| 2022 | 2022-12-31 | $14,264,531 | $750,000 | JAMES G. ZUPKA, CPA, INC. | 0 | SD | 2022-12-GSAFAC-0000054831 |
| 2021 | 2021-12-31 | $8,795,382 | $750,000 | JAMES G. ZUPKA, CPA, INC. | 0 | SD | 2021-12-CENSUS-0000162892 |
| 2020 | 2020-12-31 | $15,549,807 | $750,000 | JAMES G. ZUPKA, CPA, INC. | 0 | — | 2020-12-CENSUS-0000162892 |
| 2019 | 2019-12-31 | $7,996,120 | $750,000 | JAMES G. ZUPKA, CPA, INC. | 0 | — | 2019-12-CENSUS-0000162892 |
| 2018 | 2018-12-31 | $12,005,719 | $750,000 | JAMES G. ZUPKA, CPA, INC. | 0 | — | 2018-12-CENSUS-0000162892 |
| 2017 | 2017-12-31 | $8,457,120 | $750,000 | JAMES G. ZUPKA, CPA, INC. | 0 | SD | 2017-12-CENSUS-0000162892 |
| 2016 | 2016-12-31 | $19,664,277 | $750,000 | JAMES G. ZUPKA, CPA, INC. | 0 | — | 2016-12-CENSUS-0000162892 |
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 |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $7,240,690 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $5,977,786 | Yes |
| 11.307 | ECONOMIC ADJUSTMENT ASSISTANCE | $1,479,673 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $1,084,242 | No |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $433,297 | No |
| 66.469 | GEOGRAPHIC PROGRAMS - GREAT LAKES RESTORATION INITIATIVE | $405,518 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $268,291 | No |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $240,345 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $175,147 | No |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $154,674 | No |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $143,611 | No |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $123,128 | No |
| 81.128 | ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) | $122,270 | No |
| 11.419 | COASTAL ZONE MANAGEMENT ADMINISTRATION AWARDS | $120,985 | No |
| 16.922 | EQUITABLE SHARING PROGRAM | $105,546 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $89,936 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $86,343 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $80,875 | No |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $68,612 | No |
| 15.916 | OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING | $67,486 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $60,823 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $43,664 | No |
| 15.630 | COASTAL | $35,781 | No |
| 97.012 | BOATING SAFETY FINANCIAL ASSISTANCE | $35,000 | No |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $33,276 | 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.
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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 City of Lorain 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 Lorain Single Audits and Findings (OH).” https://getauditradar.com/single-audits/oh/city-of-lorain-346001700/. Data as of 2026-09-18.