UNION COUNTY: Single Audit Reports and Findings
UNION COUNTY filed 10 single audits between 2016 and 2025; the most recently observed auditor is KEITH FABER, AUDITOR OF STATE (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; UNION COUNTY is recorded in MARYSVILLE, Ohio under EIN 316400087, 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 | $10,768,238 | $1,000,000 | KEITH FABER, AUDITOR OF STATE | 0 | MW | 2025-12-GSAFAC-0000428397 |
| 2024 | 2024-12-31 | $11,628,344 | $750,000 | KEITH FABER, AUDITOR OF STATE | 1 | MW | 2024-12-GSAFAC-0000378830 |
| 2023 | 2023-12-31 | $1,214,095 | $750,000 | PERRY & ASSOCIATES CPAS A.C. | 0 | — | 2023-12-GSAFAC-0000058106 |
| 2022 | 2022-12-31 | $1,474,200 | $750,000 | PERRY & ASSOCIATES CPAS A.C. | 0 | — | 2022-12-CENSUS-0000253829 |
| 2021 | 2021-12-31 | $2,082,054 | $750,000 | PERRY & ASSOCIATES CPAS A.C. | 0 | — | 2021-12-CENSUS-0000253829 |
| 2020 | 2020-12-31 | $1,500,159 | $750,000 | PERRY & ASSOCIATES CPAS A.C. | 0 | — | 2020-12-CENSUS-0000253829 |
| 2019 | 2019-12-31 | $6,737,578 | $750,000 | KEITH FABER, AUDITOR OF STATE | 0 | — | 2019-12-CENSUS-0000162504 |
| 2018 | 2018-12-31 | $4,664,251 | $750,000 | KEITH FABER, AUDITOR OF STATE | 0 | — | 2018-12-CENSUS-0000162504 |
| 2017 | 2017-12-31 | $5,777,964 | $750,000 | KEITH FABER, AUDITOR OF STATE | 1 | MW | 2017-12-CENSUS-0000162504 |
| 2016 | 2016-12-31 | $4,587,475 | $750,000 | KEITH FABER, AUDITOR OF STATE | 0 | — | 2016-12-CENSUS-0000162504 |
When is the next single audit due?
If UNION 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 |
|---|---|---|---|
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $2,412,480 | Yes |
| 93.104 | COMPREHENSIVE COMMUNITY MENTAL HEALTH SERVICES FOR CHILDREN WITH SERIOUS EMOTIONAL DISTURBANCES (SED) | $871,392 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $795,786 | Yes |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $677,869 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $677,300 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $601,748 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $569,258 | No |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $560,566 | No |
| 93.788 | OPIOID STR | $505,837 | No |
| 20.513 | ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES | $441,666 | No |
| 93.659 | ADOPTION ASSISTANCE | $263,419 | No |
| 16.745 | CRIMINAL AND JUVENILE JUSTICE AND MENTAL HEALTH COLLABORATION PROGRAM | $255,795 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $242,924 | No |
| 84.181 | SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES | $221,408 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $213,279 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $173,753 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $155,213 | No |
| 14.267 | CONTINUUM OF CARE PROGRAM | $119,873 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $86,872 | No |
| 17.278 | WIOA DISLOCATED WORKER FORMULA GRANTS | $73,798 | No |
| 17.225 | UNEMPLOYMENT INSURANCE | $70,804 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $63,668 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $61,616 | No |
| 17.258 | WIOA ADULT PROGRAM | $55,861 | No |
| 16.588 | VIOLENCE AGAINST WOMEN FORMULA GRANTS | $54,079 | 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 UNION 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. “Union County, Ohio Single Audits 2016–2025.” https://getauditradar.com/single-audits/oh/union-county-316400087/. Data as of 2026-11-06.