SAN BERNARDINO COUNTY: Single Audit Reports and Findings
SAN BERNARDINO COUNTY filed 10 single audits between 2016 and 2025; the most recently observed auditor is THE PUN GROUP, LLP (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; SAN BERNARDINO COUNTY is recorded in SAN BERNARDINO, California under EIN 956002748, 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 | $1,039,132,966 | $750,000 | THE PUN GROUP, LLP | 0 | — | 2025-06-GSAFAC-0000406996 |
| 2024 | 2024-06-30 | $990,635,822 | $750,000 | THE PUN GROUP, LLP | 0 | — | 2024-06-GSAFAC-0000352108 |
| 2023 | 2023-06-30 | $880,552,420 | $750,000 | THE PUN GROUP, LLP | 0 | — | 2023-06-GSAFAC-0000028484 |
| 2022 | 2022-06-30 | $873,218,427 | $750,000 | CLIFTONLARSONALLEN LLP | 0 | — | 2022-06-CENSUS-0000131877 |
| 2021 | 2021-06-30 | $1,133,887,598 | $750,000 | EIDE BAILLY LLP | 6 | SD | 2021-06-CENSUS-0000131877 |
| 2020 | 2020-06-30 | $745,641,131 | $750,000 | EIDE BAILLY LLP | 1 | MW | 2020-06-CENSUS-0000131877 |
| 2019 | 2019-06-30 | $631,059,014 | $750,000 | EIDE BAILLY LLP | 5 | SD | 2019-06-CENSUS-0000131877 |
| 2018 | 2018-06-30 | $704,006,385 | $750,000 | VAVRINEK, TRINE, DAY & CO., LLP | 2 | SD | 2018-06-CENSUS-0000131877 |
| 2017 | 2017-06-30 | $659,682,539 | $750,000 | VAVRINEK, TRINE, DAY & CO., LLP | 7 | SD | 2017-06-CENSUS-0000131877 |
| 2016 | 2016-06-30 | $648,610,946 | $750,000 | VAVRINEK, TRINE, DAY & CO., LLP | 14 | SD | 2016-06-CENSUS-0000131877 |
When is the next single audit due?
If SAN BERNARDINO 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 - Assistance Payments | $141,661,418 | Yes |
| 93.558 | Temporary Assistance for Needy Families - Administration | $127,044,221 | Yes |
| 93.659 | Adoption Assistance - Transitional Assistance Department - Assistance Payments | $70,151,771 | No |
| 10.561 | State Administrative Matching Grants for the Supplemental Nutrition Assistance Program - Administration | $67,335,308 | No |
| 93.600 | Head Start - Early Head Start | $66,386,673 | No |
| 21.027 | COVID-19 - Coronavirus State & Local Fiscal Recovery Funds | $58,680,018 | No |
| 93.778 | Grants to States for Medicaid - Transitional Assistance Department - Administration | $57,323,155 | Yes |
| 93.658 | Foster Care Title IV-E - Transitional Assistance Department - Assistance Payments | $54,407,000 | No |
| 93.658 | Foster Care Title IV-E - Children & Family Services - Administration | $50,461,848 | No |
| 93.778 | Grants to States for Medicaid - Medi-Cal Assistance Program (Alcohol) | $44,463,862 | Yes |
| 93.563 | Child Support Services | $38,467,251 | No |
| 93.778 | Grants to States for Medicaid - (Title XIX, IHSS) | $25,950,796 | Yes |
| 93.778 | Grants to States for Medicaid - Medi-Cal Assistance Program - Children & Family Services - Administration | $22,896,567 | Yes |
| 93.778 | Grants to States for Medicaid - In-Home Supportive Services - Public Authority (IHSS-PA) | $17,208,955 | Yes |
| 10.557 | WIC Special Supplemental Nutrition Program for Women, Infants, and Children | $12,269,453 | No |
| 93.090 | Guardianship Assistance - Assistance Payments | $11,460,487 | No |
| 93.959 | Block Grants for Prevention and Treatment of Substance Abuse | $10,509,884 | Yes |
| 93.778 | Grants to States for Medicaid - Mental Health Administrative Cost | $9,050,538 | Yes |
| 93.914 | HIV Emergency Relief Project Grants | $8,696,191 | No |
| 14.218 | Community Development Block Grants/Entitlement Grants | $7,603,868 | Yes |
| 17.259 | WIOA Youth Activities | $7,427,356 | No |
| 93.778 | Grants to States for Medicaid - Children's Health Insurance Program - (Title XIX) | $6,766,327 | Yes |
| 17.258 | WIOA Adult Program | $5,734,564 | No |
| 17.278 | WIOA Dislocated Worker Formula Grants | $5,425,172 | No |
| 93.045 | Special Programs for the Aging, Title III, Part C, Nutrition Services | $5,191,016 | Yes |
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 SAN BERNARDINO 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. “San Bernardino County, California Single Audits 2016–2025.” https://getauditradar.com/single-audits/ca/san-bernardino-county-956002748/. Data as of 2026-11-06.