COUNTY OF TUOLUMNE: Single Audit Reports and Findings
COUNTY OF TUOLUMNE's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2024, accepted September 4, 2026; the auditor observed on that filing is Macias Gini & O'Connell LLP. It reported 4 findings, including a material weakness. 9 filings from 2016 to 2024 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 TUOLUMNE is recorded in SONORA, California under EIN 946000547, 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 |
|---|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $30,153,002 | $750,000 | Macias Gini & O'Connell LLP | Unmodified | 4 | MW / SD | 2024-06-GSAFAC-0000426730 |
| 2023 | 2023-06-30 | $40,346,171 | $750,000 | Macias Gini & O'Connell LLP | Unmodified | 2 | MW | 2023-06-GSAFAC-0000412611 |
| 2022 | 2022-06-30 | $35,146,861 | $750,000 | Macias Gini & O'Connell LLP | Unmodified | 0 | — | 2022-06-GSAFAC-0000367666 |
| 2021 | 2021-06-30 | $30,811,781 | $750,000 | Macias Gini & O'Connell LLP | Unmodified | 0 | — | 2021-06-CENSUS-0000131913 |
| 2020 | 2020-06-30 | $26,244,450 | $750,000 | Macias Gini & O'Connell LLP | Unmodified | 0 | — | 2020-06-CENSUS-0000131913 |
| 2019 | 2019-06-30 | $26,384,334 | $750,000 | Macias Gini & O'Connell LLP | Unmodified | 0 | — | 2019-06-CENSUS-0000131913 |
| 2018 | 2018-06-30 | $20,898,057 | $750,000 | Macias Gini & O'Connell LLP | Unmodified | 0 | — | 2018-06-CENSUS-0000131913 |
| 2017 | 2017-06-30 | $964,413 | $750,000 | Macias Gini & O'Connell LLP | Unmodified | 1 | — | 2017-06-CENSUS-0000236550 |
| 2016 | 2016-06-30 | $20,452,439 | $750,000 | Macias Gini & O'Connell LLP | Unmodified | 0 | — | 2016-06-CENSUS-0000131913 |
When is the next single audit due?
If COUNTY OF TUOLUMNE is again required to have a single audit for the fiscal year ending Jun 30, 2025, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2026 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
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 | $3,300,420 | Yes |
| 97.083 | STAFFING FOR ADEQUATE FIRE AND EMERGENCY RESPONSE (SAFER) | $3,187,174 | No |
| 15.226 | PAYMENTS IN LIEU OF TAXES | $3,129,191 | No |
| 93.659 | ADOPTION ASSISTANCE | $2,499,060 | Yes |
| 93.658 | FOSTER CARE TITLE IV-E | $2,462,623 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $2,069,708 | Yes |
| 21.032 | LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $1,563,318 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $1,487,112 | No |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $1,428,945 | Yes |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $1,349,833 | Yes |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $1,312,395 | Yes |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $755,596 | No |
| 10.580 | SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM, PROCESS AND TECHNOLOGY IMPROVEMENT GRANTS | $620,691 | No |
| 10.665 | SCHOOLS AND ROADS - GRANTS TO STATES | $522,863 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $330,311 | No |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $321,741 | No |
| 93.669 | CHILD ABUSE AND NEGLECT STATE GRANTS | $317,172 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $272,192 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $254,170 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $232,229 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $190,284 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $167,920 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $156,783 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $154,884 | Yes |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $147,772 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2024-002 | Eligibility (E) | Significant deficiency / Questioned costs | No |
| 2024-003 | Eligibility (E) | Material weakness / Questioned costs | No |
| 2024-004 | Subrecipient monitoring (M) | Material weakness | Yes |
| 2024-005 | Reporting (L) | Material weakness | Yes |
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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 TUOLUMNE 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 Tuolumne, California Single Audit FY2024.” https://getauditradar.com/single-audits/ca/county-of-tuolumne-946000547/. Data as of 2026-11-06.