COUNTY OF NAPA: Single Audit Reports and Findings
COUNTY OF NAPA's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted February 9, 2026; the auditor observed on that filing is Brown Armstrong Accountancy Corporation. It reported no findings. 10 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 NAPA is recorded in NAPA, California under EIN 946000525, 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 | $67,828,412 | $750,000 | Brown Armstrong Accountancy Corporation | Unmodified | 0 | — | 2025-06-GSAFAC-0000400661 |
| 2024 | 2024-06-30 | $63,803,929 | $750,000 | Brown Armstrong Accountancy Corporation | Unmodified | 0 | — | 2024-06-GSAFAC-0000360043 |
| 2023 | 2023-06-30 | $60,861,892 | $750,000 | Brown Armstrong Accountancy Corporation | Unmodified | 0 | — | 2023-06-GSAFAC-0000020699 |
| 2022 | 2022-06-30 | $69,273,278 | $750,000 | Brown Armstrong Accountancy Corporation | Unmodified | 0 | — | 2022-06-CENSUS-0000131860 |
| 2021 | 2021-06-30 | $60,248,788 | $750,000 | Brown Armstrong Accountancy Corporation | Unmodified | 0 | — | 2021-06-CENSUS-0000131860 |
| 2020 | 2020-06-30 | $68,240,507 | $750,000 | Brown Armstrong Accountancy Corporation | Unmodified | 0 | — | 2020-06-CENSUS-0000131860 |
| 2019 | 2019-06-30 | $51,272,377 | $750,000 | Brown Armstrong Accountancy Corporation | Unmodified | 1 | SD | 2019-06-CENSUS-0000131860 |
| 2018 | 2018-06-30 | $57,862,173 | $750,000 | Brown Armstrong Accountancy Corporation | Unmodified | 0 | — | 2018-06-CENSUS-0000131860 |
| 2017 | 2017-06-30 | $48,420,375 | $750,000 | Brown Armstrong Accountancy Corporation | Unmodified | 0 | — | 2017-06-CENSUS-0000131860 |
| 2016 | 2016-06-30 | $53,948,643 | $750,000 | Brown Armstrong Accountancy Corporation | Unmodified | 0 | — | 2016-06-CENSUS-0000131860 |
When is the next single audit due?
If COUNTY OF NAPA 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 |
|---|---|---|---|
| 10.760 | WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES | $6,634,364 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $5,009,300 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $4,586,009 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $4,533,289 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $3,873,651 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $3,717,224 | Yes |
| 93.658 | FOSTER CARE TITLE IV-E | $3,629,549 | Yes |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $3,590,285 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $2,483,769 | Yes |
| 10.760 | WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES | $2,443,157 | No |
| 93.659 | ADOPTION ASSISTANCE | $2,342,676 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $2,142,451 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $1,765,007 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $1,554,939 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $1,491,920 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $1,255,594 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $1,144,526 | No |
| 97.036 | CHILD CARE FOR FAMILIES AT-RISK OF WELFARE DEPENDENCY | $1,112,112 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $1,015,224 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $974,010 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $758,786 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $711,606 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $674,811 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $673,508 | No |
| 97.039 | HAZARD MITIGATION GRANT | $673,268 | 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.
The most recent report lists no finding.
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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 NAPA 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 Napa, California Single Audit FY2025.” https://getauditradar.com/single-audits/ca/county-of-napa-946000525/. Data as of 2026-11-06.