County of Kings: Single Audit Reports and Findings
County of Kings's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted April 9, 2026; the auditor observed on that filing is Price Paige & Company. It reported 2 findings, including a material weakness. 6 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 Kings is recorded in HANFORD, California under EIN 946000814, 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 | $82,134,018 | $750,000 | Price Paige & Company | Unmodified | 2 | MW | 2025-06-GSAFAC-0000409752 |
| 2024 | 2024-06-30 | $73,640,847 | $750,000 | Moss Adams LLP | Unmodified | 1 | MW / SD | 2024-06-GSAFAC-0000363781 |
| 2023 | 2023-06-30 | $65,726,333 | $750,000 | Moss Adams LLP | Unmodified | 2 | MW / SD | 2023-06-GSAFAC-0000056086 |
| 2022 | 2022-06-30 | $63,092,225 | $750,000 | Moss Adams LLP | Unmodified | 2 | MW / SD | 2022-06-GSAFAC-0000041042 |
| 2017 | 2017-06-30 | $50,854,796 | $750,000 | Hudson & Company, Inc. | Unmodified | 0 | — | 2017-06-CENSUS-0000202931 |
| 2016 | 2016-06-30 | $47,347,563 | $750,000 | Hudson & Company, Inc. | Unmodified | 1 | SD | 2016-06-CENSUS-0000202931 |
When is the next single audit due?
If County of Kings 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 |
|---|---|---|---|
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $19,301,211 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $6,331,077 | Yes |
| 93.659 | ADOPTION ASSISTANCE | $5,826,877 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $5,566,621 | No |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $4,394,394 | Yes |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $4,308,406 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $4,132,983 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (CSLFRF) | $3,632,369 | No |
| 93.563 | CHILD SUPPORT SERVICES | $3,450,642 | Yes |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $2,325,589 | Yes |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $2,287,183 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $2,106,493 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $1,982,955 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $1,566,783 | No |
| 17.258 | WIOA ADULT PROGRAM | $1,410,149 | Yes |
| 17.258 | WIOA ADULT PROGRAM | $1,274,911 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $1,247,255 | Yes |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $884,480 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $863,169 | No |
| 93.521 | THE AFFORDABLE CARE ACT: BUILDING EPIDEMIOLOGY, LABORATORY, AND HEALTH INFORMATION SYSTEMS CAPACITY IN THE EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASE (ELC) AND EMERGING INFECTIONS PROGRAM (EIP) COOPERATIVE AGREEMENTS; PPHF | $670,119 | No |
| 93.090 | GUARDIANSHIP ASSISTANCE | $646,605 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $485,335 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $477,735 | No |
| 16.838 | COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM | $459,741 | No |
| 17.259 | WIOA YOUTH ACTIVITIES | $438,573 | Yes |
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 |
|---|---|---|---|
| 2025-003 | Eligibility (E) | Material weakness / Questioned costs | No |
| 2025-004 | Eligibility (E) | Material weakness / Questioned costs | No |
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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 Kings 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 Kings, California Single Audit FY2025.” https://getauditradar.com/single-audits/ca/county-of-kings-946000814/. Data as of 2026-11-06.