Commissioners accept audit contract and hear single-audit threshold explained

Jan 22, 2026

Union County accepted a financial statement audit contract for 2025 not to exceed $75,000 and a single-audit scope fee of $8,000; the county noted a single audit is required if federal expenditures exceed $750,000.

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The board accepted a contract to audit Union County's financial statements for the year ending Dec. 31, 2025, with a not-to-exceed amount of $75,000 and an additional $8,000 for a single audit if required by federal spending thresholds. The chair explained that a single audit is performed when a county receives and spends more than $750,000 in federal funds and that it is meant to audit federal funds separately from the general financial statement audit.

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