Merced County: Single Audit Reports and Findings
Merced County filed 10 single audits between 2016 and 2025; the most recently observed auditor is Brown Armstrong Accountancy Corporation (2025), and the 2025 report lists 0 findings. 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; Merced County is recorded in MERCED, California under EIN 946000521, 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 | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $161,844,680 | $750,000 | Brown Armstrong Accountancy Corporation | 0 | — | 2025-06-GSAFAC-0000408922 |
| 2024 | 2024-06-30 | $174,299,062 | $750,000 | BROWN ARMSTRONG ACCOUNTANCY CORPORATION | 1 | SD | 2024-06-GSAFAC-0000359259 |
| 2023 | 2023-06-30 | $149,495,636 | $750,000 | BROWN ARMSTRONG ACCOUNTANCY CORPORATION | 0 | — | 2023-06-GSAFAC-0000035061 |
| 2022 | 2022-06-30 | $145,371,033 | $750,000 | BROWN ARMSTRONG ACCOUNTANCY CORPORATION | 0 | — | 2022-06-CENSUS-0000187997 |
| 2021 | 2021-06-30 | $163,165,170 | $750,000 | BROWN ARMSTRONG ACCOUNTANCY CORPORATION | 0 | — | 2021-06-CENSUS-0000187997 |
| 2020 | 2020-06-30 | $141,807,267 | $750,000 | BROWN ARMSTRONG ACCOUNTANCY CORPORATION | 0 | — | 2020-06-CENSUS-0000187997 |
| 2019 | 2019-06-30 | $130,671,373 | $750,000 | BROWN ARMSTRONG ACCOUNTANCY CORPORATION | 0 | — | 2019-06-CENSUS-0000187997 |
| 2018 | 2018-06-30 | $125,449,736 | $750,000 | BROWN ARMSTRONG ACCOUNTANCY CORPORATION | 0 | SD | 2018-06-CENSUS-0000187997 |
| 2017 | 2017-06-30 | $131,277,095 | $750,000 | BROWN ARMSTRONG ACCOUNTANCY CORPORATION | 0 | — | 2017-06-CENSUS-0000187997 |
| 2016 | 2016-06-30 | $124,147,807 | $750,000 | BROWN ARMSTRONG ACCOUNTANCY CORPORATION | 0 | — | 2016-06-CENSUS-0000187997 |
When is the next single audit due?
If Merced County 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 | $39,295,620 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $37,093,686 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $17,318,181 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $11,773,273 | Yes |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $9,512,824 | No |
| 93.659 | ADOPTION ASSISTANCE | $6,967,169 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $5,955,618 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $5,546,739 | No |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $3,752,168 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $2,918,950 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $2,519,284 | No |
| 17.259 | WIOA YOUTH ACTIVITIES | $1,906,312 | No |
| 17.258 | WIOA ADULT PROGRAM | $1,611,053 | No |
| 17.278 | WIOA DISLOCATED WORKER FORMULA GRANTS | $1,360,721 | No |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $1,333,914 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $1,248,336 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $1,137,799 | No |
| 93.747 | ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM | $1,049,971 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $867,581 | No |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $763,230 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $540,708 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $509,827 | No |
| 10.025 | PLANT AND ANIMAL DISEASE, PEST CONTROL, AND ANIMAL CARE | $457,260 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $451,239 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $430,046 | 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 Merced County 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. “Merced County, California Single Audits 2016–2025.” https://getauditradar.com/single-audits/ca/merced-county-946000521/. Data as of 2026-11-06.