RECLAMATION DISTRICT 108: Single Audit Reports and Findings
RECLAMATION DISTRICT 108 filed 7 single audits between 2019 and 2025; the most recently observed auditor is SMITH AND NEWELL, CPAS (2025), and the 2025 report lists 4 findings, including 1 material weakness. 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; RECLAMATION DISTRICT 108 is recorded in GRIMES, California under EIN 972156702, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-12-31 | $4,150,058 | $1,000,000 | SMITH AND NEWELL, CPAS | 4 | MW | 2025-12-GSAFAC-0000425695 |
| 2024 | 2024-12-31 | $8,109,147 | $750,000 | SMITH AND NEWELL, CPAS | 0 | MW / SD | 2024-12-GSAFAC-0000383171 |
| 2023 | 2023-12-31 | $4,038,515 | $750,000 | SMITH AND NEWELL, CPAS | 3 | — | 2023-12-GSAFAC-0000060982 |
| 2022 | 2022-12-31 | $1,124,707 | $750,000 | SMITH AND NEWELL, CPAS | 0 | SD | 2022-12-GSAFAC-0000003230 |
| 2021 | 2021-12-31 | $754,782 | $750,000 | SMITH AND NEWELL, CPAS | 0 | — | 2021-12-CENSUS-0000249820 |
| 2020 | 2020-12-31 | $1,135,707 | $750,000 | SMITH AND NEWELL, CPAS | 0 | — | 2020-12-CENSUS-0000249820 |
| 2019 | 2019-12-31 | $797,841 | $750,000 | SMITH AND NEWELL, CPAS | 0 | — | 2019-12-CENSUS-0000249820 |
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 |
|---|---|---|---|
| 15.512 | CENTRAL VALLEY IMPROVEMENT ACT, TITLE XXXIV | $1,727,206 | Yes |
| 15.512 | CENTRAL VALLEY IMPROVEMENT ACT, TITLE XXXIV | $1,342,403 | Yes |
| 15.512 | CENTRAL VALLEY IMPROVEMENT ACT, TITLE XXXIV | $699,494 | Yes |
| 15.557 | APPLIED SCIENCE GRANTS | $217,589 | No |
| 15.512 | CENTRAL VALLEY IMPROVEMENT ACT, TITLE XXXIV | $163,366 | Yes |
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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | I | Other | No |
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 RECLAMATION DISTRICT 108 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. “RECLAMATION DISTRICT 108 Single Audits and Findings (CA).” https://getauditradar.com/single-audits/ca/reclamation-district-108-972156702/. Data as of 2026-09-18.