COUNTY OF FREMONT: Single Audit Reports and Findings
COUNTY OF FREMONT's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted September 23, 2026; the auditor observed on that filing is Carver Florek & James, CPA'S. It reported 1 finding. 9 filings from 2016 to 2025 are on record. 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; COUNTY OF FREMONT is recorded in LANDER, Wyoming under EIN 836000107, 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 | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $4,354,216 | $750,000 | Carver Florek & James, CPA'S | Unmodified | 1 | SD | 2025-06-GSAFAC-0000429354 |
| 2024 | 2024-06-30 | $7,437,797 | $750,000 | Carver Florek & James, CPA'S | Unmodified | 2 | SD | 2024-06-GSAFAC-0000378743 |
| 2023 | 2023-06-30 | $5,918,608 | $750,000 | Carver Florek & James, CPA'S | Unmodified | 1 | SD | 2023-06-GSAFAC-0000061186 |
| 2022 | 2022-06-30 | $1,806,138 | $750,000 | Carver Florek & James, CPA'S | Unmodified | 2 | SD | 2022-06-CENSUS-0000179782 |
| 2021 | 2021-06-30 | $5,053,691 | $750,000 | Carver Florek & James, CPA'S | Unmodified | 0 | SD | 2021-06-CENSUS-0000179782 |
| 2020 | 2020-06-30 | $4,582,193 | $750,000 | Carver Florek & James, CPA'S | Unmodified | 2 | SD | 2020-06-CENSUS-0000179782 |
| 2019 | 2019-06-30 | $2,323,154 | $750,000 | Decoria, Maichel & Teague | Unmodified | 0 | — | 2019-06-CENSUS-0000179782 |
| 2018 | 2018-06-30 | $1,254,829 | $750,000 | Decoria, Maichel & Teague | Unmodified | 0 | — | 2018-06-CENSUS-0000179782 |
| 2016 | 2016-06-30 | $1,302,843 | $750,000 | Decoria, Maichel & Teague | Unmodified | 0 | — | 2016-06-CENSUS-0000179782 |
When is the next single audit due?
If COUNTY OF FREMONT is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 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 |
|---|---|---|---|
| 21.032 | LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $2,619,533 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $627,282 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $162,091 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $113,748 | No |
| 10.666 | SCHOOLS AND ROADS - GRANTS TO COUNTIES | $111,002 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $101,196 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $91,869 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $90,456 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $87,100 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $82,725 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $78,841 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $60,353 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $43,635 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $26,399 | No |
| 20.616 | NATIONAL PRIORITY SAFETY PROGRAMS | $14,158 | No |
| 93.387 | NATIONAL AND STATE TOBACCO CONTROL PROGRAM | $11,390 | No |
| 93.967 | CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH | $11,307 | No |
| 16.607 | BULLETPROOF VEST PARTNERSHIP PROGRAM | $8,264 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $4,937 | No |
| 93.918 | GRANTS TO PROVIDE OUTPATIENT EARLY INTERVENTION SERVICES WITH RESPECT TO HIV DISEASE | $3,094 | No |
| 93.917 | HIV CARE FORMULA GRANTS | $3,089 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $1,519 | No |
| 14.241 | HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS | $228 | 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 |
|---|---|---|---|
| 2025-002 | Reporting (L) | 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 COUNTY OF FREMONT 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. “County of Fremont, Wyoming Single Audit FY2025.” https://getauditradar.com/single-audits/wy/county-of-fremont-836000107/. Data as of 2026-11-06.