Merced County Office of Education: Single Audit Reports and Findings
Merced County Office of Education's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted February 20, 2026; the auditor observed on that filing is Eide Bailly LLP. 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; Merced County Office of Education is recorded in MERCED, California under EIN 946002379, 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 | $57,306,392 | $750,000 | Eide Bailly LLP | Unmodified | 0 | — | 2025-06-GSAFAC-0000400925 |
| 2024 | 2024-06-30 | $5,639,899 | $750,000 | Eide Bailly LLP | Unmodified | 0 | — | 2024-06-GSAFAC-0000347296 |
| 2023 | 2023-06-30 | $36,649,290 | $750,000 | Eide Bailly LLP | Unmodified | 0 | — | 2023-06-GSAFAC-0000029299 |
| 2022 | 2022-06-30 | $29,194,796 | $750,000 | Eide Bailly LLP | Unmodified | 0 | — | 2022-06-CENSUS-0000133969 |
| 2021 | 2021-06-30 | $29,698,541 | $750,000 | Eide Bailly LLP | Unmodified | 0 | — | 2021-06-CENSUS-0000133969 |
| 2020 | 2020-06-30 | $48,270,227 | $750,000 | Eide Bailly LLP | Unmodified | 0 | — | 2020-06-CENSUS-0000131853 |
| 2019 | 2019-06-30 | $14,134,672 | $750,000 | Eide Bailly LLP | Unmodified | 0 | — | 2019-06-CENSUS-0000133969 |
| 2018 | 2018-06-30 | $12,638,250 | $750,000 | Vavrinek, Trine, Day & Co., LLP | Unmodified | 0 | — | 2018-06-CENSUS-0000247807 |
| 2017 | 2017-06-30 | $11,261,935 | $750,000 | Vavrinek, Trine, Day & Co., LLP | Unmodified | 0 | — | 2017-06-CENSUS-0000133969 |
| 2016 | 2016-06-30 | $11,881,884 | $750,000 | Vavrinek, Trine, Day & Co., LLP | Unmodified | 0 | — | 2016-06-CENSUS-0000133969 |
When is the next single audit due?
If Merced County Office of Education 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 |
|---|---|---|---|
| 84.027 | Special Education Grants to States - Basic Local Assistance | $13,356,839 | Yes |
| 93.600 | Head Start | $13,177,560 | No |
| 84.011 | ESEA (ESSA): Title I, Part C, Migrant Ed (Regular and Summer Program) | $8,507,302 | No |
| 93.600 | Migrant and Seasonal Head Start Expansion | $6,315,281 | No |
| 93.596 | Child Development: Federal Alternative Payment | $4,100,384 | Yes |
| 93.575 | Child Development: Federal General Child Care and Dev (CCTR) | $2,847,317 | Yes |
| 93.596 | Child Development: Federal Alternative Payment, Stage 3 (Contract Prefix C3AP) | $1,710,290 | Yes |
| 17.259 | WIOA Cluster, Workforce Investment Act-Youth Activities | $1,250,000 | No |
| 93.575 | Child Development: Quality Improvement Activities | $837,757 | Yes |
| 84.425 | COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) State Reserve Summer Learning programs | $604,530 | No |
| 10.558 | Child and Adult Care Food Program - Centers and Family Day Care Homes | $584,729 | No |
| 93.575 | Child Care and Development Programs Administered by CA Department of Social Services (Federal Funds) | $346,611 | Yes |
| 84.010 | ESEA (ESSA): Title I, Part A, Basic Grants Low-Income and Neglected | $336,060 | No |
| 84.010 | ESEA (ESSA) School Improvement (CSI) Funding for LEAs | $332,627 | No |
| 93.U01 | Workforce Development Grant | $324,704 | No |
| 93.575 | Child Development: Federal Alternative Payment, Stage 3 (Contract Prefix C2AP) | $302,505 | Yes |
| 84.173 | Special Education Preschool Grants | $248,978 | Yes |
| 93.575 | Child Care and Development Grant (CPIN) | $212,178 | Yes |
| 84.010 | ESEA (ESSA): Title I, Part D, Subpart 2, Local Delinquent Programs | $186,315 | No |
| 84.365 | ESEA (ESSA): Title III, English Learner Student Program | $146,443 | No |
| 84.287 | Twenty-First Century Community Learning Centers | $144,563 | No |
| 84.216 | We-Can-Work | $140,000 | No |
| 93.596 | COVID-19: ARPA Alternative Payment Programs | $117,306 | Yes |
| 93.600 | Head Start Expansion | $110,986 | No |
| 84.196 | Education for Homeless Children and Youth | $104,060 | 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 Office of Education 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 Office of Education, California Single Audit FY2025.” https://getauditradar.com/single-audits/ca/merced-county-office-of-education-946002379/. Data as of 2026-11-06.