County of Sierra: Single Audit Reports and Findings
County of Sierra filed 9 single audits between 2016 and 2024; the most recently observed auditor is SMITH AND NEWELL, CPAS (2024), and the 2024 report lists 0 findings. 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; County of Sierra is recorded in DOWNIEVILLE, California under EIN 946000536, 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 |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $12,258,474 | $750,000 | SMITH AND NEWELL, CPAS | 0 | SD | 2024-06-GSAFAC-0000056918 |
| 2023 | 2023-06-30 | $4,134,843 | $750,000 | SMITH AND NEWELL, CPAS | 0 | — | 2023-06-GSAFAC-0000026869 |
| 2022 | 2022-06-30 | $4,600,526 | $750,000 | SMITH AND NEWELL, CPAS | 0 | — | 2022-06-CENSUS-0000194225 |
| 2021 | 2021-06-30 | $4,075,701 | $750,000 | SMITH AND NEWELL, CPAS | 0 | — | 2021-06-CENSUS-0000194225 |
| 2020 | 2020-06-30 | $6,385,116 | $750,000 | SMITH AND NEWELL, CPAS | 0 | — | 2020-06-CENSUS-0000194225 |
| 2019 | 2019-06-30 | $2,768,279 | $750,000 | SMITH AND NEWELL, CPAS | 0 | — | 2019-06-CENSUS-0000194225 |
| 2018 | 2018-06-30 | $3,327,420 | $750,000 | SMITH AND NEWELL, CPAS | 0 | — | 2018-06-CENSUS-0000194225 |
| 2017 | 2017-06-30 | $3,815,811 | $750,000 | SMITH AND NEWELL, CPAS | 0 | — | 2017-06-CENSUS-0000194225 |
| 2016 | 2016-06-30 | $2,341,551 | $750,000 | SMITH AND NEWELL, CPAS | 0 | — | 2016-06-CENSUS-0000194225 |
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 |
|---|---|---|---|
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $2,996,152 | Yes |
| 10.724 | WILDFIRE CRISIS STRATEGY LANDSCAPES | $2,470,972 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $2,019,832 | Yes |
| 21.032 | LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $1,389,796 | Yes |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $435,832 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $400,986 | No |
| 10.766 | COMMUNITY FACILITIES LOANS AND GRANTS | $285,865 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $211,693 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $171,609 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $168,867 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $154,809 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $151,837 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $130,013 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $126,913 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $125,822 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $116,629 | Yes |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $104,682 | No |
| 93.889 | NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM | $94,996 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $82,663 | No |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $76,440 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $72,860 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $72,108 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $53,025 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $48,149 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $41,825 | 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.
The most recent report lists no finding.
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 County of Sierra 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 Sierra Single Audits and Findings (CA).” https://getauditradar.com/single-audits/ca/county-of-sierra-946000536/. Data as of 2026-09-18.