COSTILLA COUNTY: Single Audit Reports and Findings
COSTILLA COUNTY filed 10 single audits between 2016 and 2025; the most recently observed auditor is WALL, SMITH, BATEMAN INC. (2025), and the 2025 report lists 1 finding, including 1 material weakness. 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; COSTILLA COUNTY is recorded in SAN LUIS, Colorado under EIN 846000754, 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 | 2025-12-31 | $1,631,653 | $1,000,000 | WALL, SMITH, BATEMAN INC. | 1 | MW | 2025-12-GSAFAC-0000431170 |
| 2024 | 2024-12-31 | $1,429,515 | $750,000 | WALL, SMITH, BATEMAN INC. | 0 | MW | 2024-12-GSAFAC-0000382745 |
| 2023 | 2023-12-31 | $1,538,025 | $750,000 | WALL, SMITH, BATEMAN INC. | 0 | SD | 2023-12-GSAFAC-0000056162 |
| 2022 | 2022-12-31 | $1,554,207 | $750,000 | WALL, SMITH, BATEMAN INC. | 1 | SD | 2022-12-CENSUS-0000134743 |
| 2021 | 2021-12-31 | $1,720,659 | $750,000 | WALL, SMITH, BATEMAN INC. | 0 | — | 2021-12-CENSUS-0000134743 |
| 2020 | 2020-12-31 | $2,644,306 | $750,000 | WALL, SMITH, BATEMAN INC. | 0 | — | 2020-12-CENSUS-0000134743 |
| 2019 | 2019-12-31 | $3,603,367 | $750,000 | WALL, SMITH, BATEMAN INC. | 0 | — | 2019-12-CENSUS-0000134743 |
| 2018 | 2018-12-31 | $2,037,105 | $750,000 | WALL, SMITH, BATEMAN INC. | 1 | SD | 2018-12-CENSUS-0000134743 |
| 2017 | 2017-12-31 | $2,418,973 | $750,000 | WALL, SMITH, BATEMAN INC. | 1 | MW | 2017-12-CENSUS-0000134743 |
| 2016 | 2016-12-31 | $2,163,043 | $750,000 | WALL, SMITH, BATEMAN INC. | 2 | MW / SD | 2016-12-CENSUS-0000134743 |
When is the next single audit due?
If COSTILLA COUNTY is again required to have a single audit for the fiscal year ending Dec 31, 2026, the reporting package is due to the Federal Audit Clearinghouse by Sep 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 |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $568,275 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $216,538 | Yes |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $132,466 | No |
| 93.659 | ADOPTION ASSISTANCE | $130,504 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $84,287 | No |
| 93.967 | CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH | $64,528 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $59,571 | No |
| 93.323 | COVID-19 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $56,578 | No |
| 93.563 | CHILD SUPPORT SERVICES | $52,307 | No |
| 93.268 | COVID-19 IMMUNIZATION COOPERATIVE AGREEMENTS | $42,829 | No |
| 10.569 | EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) | $35,936 | No |
| 10.565 | COMMODITY SUPPLEMENTAL FOOD PROGRAM | $35,015 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $34,792 | No |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $29,914 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $27,113 | No |
| 93.645 | STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM | $13,474 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $13,382 | No |
| 93.391 | COVID-19 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES | $13,247 | No |
| 21.032 | LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $12,155 | No |
| 93.471 | TITLE IV-E KINSHIP NAVIGATOR PROGRAM | $5,887 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $3,844 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $3,074 | No |
| 93.472 | TITLE IV-E PREVENTION PROGRAM | $2,623 | No |
| 93.090 | GUARDIANSHIP ASSISTANCE | $1,089 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $-962 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-004 | Eligibility (E); Special tests and provisions (N) | Material weakness | No |
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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 COSTILLA 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. “Costilla County, Colorado Single Audits 2016–2025.” https://getauditradar.com/single-audits/co/costilla-county-846000754/. Data as of 2026-11-06.