THE SALVATION ARMY USA, WESTERN TERRITORY, DEL ORO DIVISION: Single Audit Reports and Findings
THE SALVATION ARMY USA, WESTERN TERRITORY, DEL ORO DIVISION's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2022, accepted March 15, 2023; the auditor observed on that filing is Deloitte & Touche LLP. It reported 1 finding, including a material weakness. 7 filings from 2016 to 2022 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; THE SALVATION ARMY USA, WESTERN TERRITORY, DEL ORO DIVISION is recorded in SACRAMENTO, California under EIN 680376209, and the Clearinghouse records it as a nonprofit. 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 |
|---|---|---|---|---|---|---|---|---|
| 2022 | 2022-09-30 | $2,878,164 | $750,000 | Deloitte & Touche LLP | Unmodified | 1 | MW | 2022-09-CENSUS-0000207869 |
| 2021 | 2021-09-30 | $2,835,678 | $750,000 | Deloitte & Touche LLP | Unmodified | 0 | — | 2021-09-CENSUS-0000207869 |
| 2020 | 2020-09-30 | $1,976,157 | $750,000 | Deloitte & Touche LLP | Unmodified | 2 | SD | 2020-09-CENSUS-0000207869 |
| 2019 | 2019-09-30 | $2,026,137 | $750,000 | Deloitte & Touche LLP | Unmodified | 4 | SD | 2019-09-CENSUS-0000207869 |
| 2018 | 2018-09-30 | $2,361,215 | $750,000 | Deloitte & Touche LLP | Unmodified | 5 | SD | 2018-09-CENSUS-0000207869 |
| 2017 | 2017-09-30 | $1,940,728 | $750,000 | Deloitte & Touche LLP | Unmodified | 7 | SD | 2017-09-CENSUS-0000207869 |
| 2016 | 2016-09-30 | $2,042,498 | $750,000 | Deloitte & Touche LLP | Unmodified | 7 | SD | 2016-09-CENSUS-0000207869 |
When is the next single audit due?
If THE SALVATION ARMY USA, WESTERN TERRITORY, DEL ORO DIVISION is again required to have a single audit for the fiscal year ending Sep 30, 2023, the reporting package is due to the Federal Audit Clearinghouse by Jul 1, 2024 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 |
|---|---|---|---|
| 14.231 | COVID-19-EMERGENCY SOLUTIONS GRANT PROGRAM | $971,362 | Yes |
| 14.231 | EMERGENCY SOLUTIONS GRANT PROGRAM | $351,980 | Yes |
| 97.024 | EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM | $291,593 | No |
| 10.569 | EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) | $287,526 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $240,846 | No |
| 93.569 | COMMUNITY SERVICES BLOCK GRANT | $171,678 | No |
| 14.235 | SUPPORTIVE HOUSING PROGRAM | $143,559 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $134,492 | No |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $70,561 | No |
| 14.228 | COVID-19-COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $67,462 | No |
| 97.024 | COVID-19-EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM | $50,124 | No |
| 93.569 | COVID-19-COMMUNITY SERVICES BLOCK GRANT | $41,987 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $36,802 | No |
| 10.559 | EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) | $18,192 | 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 |
|---|---|---|---|
| 2022-001 | Procurement and suspension and debarment (I) | Material weakness / Questioned costs | No |
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
Where to find the return itself, and what our Form 990 data covers: Form 990 lookup.
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 THE SALVATION ARMY USA, WESTERN TERRITORY, DEL ORO DIVISION 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. “The Salvation Army USA, Western Single Audit FY2022 (CA).” https://getauditradar.com/single-audits/ca/the-salvation-army-usa-western-territory-del-oro-division-680376209/. Data as of 2026-11-06.