Delaware County, Indiana

Schedule of Findings and Questioned Costs
Year Ended December 31, 2025

Section I - Summary of Auditor’s Results

Financial Statements

  1. 1.
    Type of report the auditor issued on whether the financial statements audited were prepared in accordance with GAAP:
    Unmodified Qualified Adverse Disclaimer
  2. 2.
    Internal control over financial reporting:
    Significant deficiency(ies) identified?
    Yes None reported
    Material weakness(es) identified?
    Yes No
  3. 3.
    Noncompliance material to the financial statements noted?
    Yes No

Federal Awards

  1. 4.
    Internal control over the major federal awards program:
    Significant deficiency(ies) identified?
    Yes None reported
    Material weakness(es) identified?
    Yes No
  2. 5.
    Type of auditor’s report issued on compliance for major federal program:
    Unmodified Qualified Adverse Disclaimer
  3. 6.
    Any audit findings disclosed that are required to be reported by 2 CFR 200.516(a)?
    Yes No
  4. 7.
    The County’s major federal program:
    Name of Federal Program or Cluster Federal
    Assistance
    Number
    Coronavirus State and Local Fiscal Recovery Funds 21.027
  5. 8.
    Dollar threshold used to distinguish between Type A and Type B programs: $1,000,000.
  6. 9.
    Auditee qualified as a low-risk auditee?
    Yes No
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