City of Willows: Single Audit Reports and Findings
City of Willows filed 7 single audits between 2019 and 2025; the most recently observed auditor is SMITH AND NEWELL, CPAS (2025), and the 2025 report lists 1 finding. 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 Willows is recorded in WILLOWS, California under EIN 946000456, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $7,247,984 | $750,000 | SMITH AND NEWELL, CPAS | 1 | — | 2025-06-GSAFAC-0000388693 |
| 2024 | 2024-06-30 | $7,923,077 | $750,000 | SMITH AND NEWELL, CPAS | 0 | SD | 2024-06-GSAFAC-0000061290 |
| 2023 | 2023-06-30 | $8,270,627 | $750,000 | SMITH AND NEWELL, CPAS | 2 | — | 2023-06-GSAFAC-0000024363 |
| 2022 | 2022-06-30 | $2,407,896 | $750,000 | SMITH AND NEWELL, CPAS | 4 | — | 2022-06-CENSUS-0000200711 |
| 2021 | 2021-06-30 | $3,666,268 | $750,000 | SMITH AND NEWELL, CPAS | 4 | — | 2021-06-CENSUS-0000200711 |
| 2020 | 2020-06-30 | $4,779,298 | $750,000 | MARCELLO AND COMPANY CPAS | 0 | — | 2020-06-CENSUS-0000200711 |
| 2019 | 2019-06-30 | $1,777,647 | $750,000 | ROY R. SEILER, CPA | 0 | — | 2019-06-CENSUS-0000200711 |
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 |
|---|---|---|---|
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $5,073,455 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $1,854,127 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $320,402 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | N | Other | No |
Read next
- CPA firms that audit California nonprofits
- California single audit statistics
- California nonprofit audit requirements
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 Willows 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 Willows Single Audits and Findings (CA).” https://getauditradar.com/single-audits/ca/city-of-willows-946000456/. Data as of 2026-09-18.