OTERO COUNTY COMMISSIONERS: Single Audit Reports and Findings
OTERO COUNTY COMMISSIONERS filed 10 single audits between 2016 and 2025; the most recently observed auditor is DMC Auditing and Consulting, LLC (2025), and the 2025 report lists 0 findings, 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; OTERO COUNTY COMMISSIONERS is recorded in LA JUNTA, Colorado under EIN 846000789, 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 | $7,293,975 | $1,000,000 | DMC Auditing and Consulting, LLC | 0 | MW | 2025-12-GSAFAC-0000426575 |
| 2024 | 2024-12-31 | $8,725,470 | $750,000 | DMC Auditing and Consulting, LLC | 0 | — | 2024-12-GSAFAC-0000381536 |
| 2023 | 2023-12-31 | $9,466,644 | $750,000 | HINKLE & COMPANY, PC | 0 | SD | 2023-12-GSAFAC-0000052806 |
| 2022 | 2022-12-31 | $9,536,774 | $750,000 | HINKLE & COMPANY, PC | 0 | — | 2022-12-CENSUS-0000134775 |
| 2021 | 2021-12-31 | $6,713,462 | $750,000 | HINKLE & COMPANY, PC | 0 | — | 2021-12-CENSUS-0000134775 |
| 2020 | 2020-12-31 | $7,783,609 | $750,000 | HINKLE & COMPANY, PC | 0 | — | 2020-12-CENSUS-0000134775 |
| 2019 | 2019-12-31 | $5,520,391 | $750,000 | HINKLE & COMPANY, PC | 0 | — | 2019-12-CENSUS-0000134775 |
| 2018 | 2018-12-31 | $6,004,559 | $750,000 | HINKLE & COMPANY, PC | 0 | — | 2018-12-CENSUS-0000134775 |
| 2017 | 2017-12-31 | $5,545,353 | $750,000 | MCPHERSON, GOODRICH, PAOLUCCI & MIHELICH, PC | 0 | — | 2017-12-CENSUS-0000134775 |
| 2016 | 2016-12-31 | $5,568,264 | $750,000 | MCPHERSON, GOODRICH, PAOLUCCI & MIHELICH, PC | 0 | SD | 2016-12-CENSUS-0000134775 |
When is the next single audit due?
If OTERO COUNTY COMMISSIONERS 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 |
|---|---|---|---|
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $1,383,559 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $1,176,859 | No |
| 10.557 | SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $873,176 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $744,692 | Yes |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $434,682 | No |
| 93.563 | CHILD SUPPORT ENFORCEMENT | $355,671 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART C_NUTRITION SERVICES | $327,472 | No |
| 93.658 | FOSTER CARE_TITLE IV-E | $322,836 | No |
| 93.659 | ADOPTION ASSISTANCE | $201,449 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART B_GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $188,229 | No |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $117,827 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $115,705 | No |
| 93.211 | TELEHEALTH PROGRAMS | $109,412 | No |
| 93.967 | CDC'S COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH | $103,786 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $83,647 | No |
| 93.048 | SPECIAL PROGRAMS FOR THE AGING_TITLE IV_AND TITLE II_DISCRETIONARY PROJECTS | $80,557 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $75,400 | No |
| 93.569 | COMMUNITY SERVICES BLOCK GRANT | $67,201 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART B_GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $61,033 | No |
| 93.624 | ACA - STATE INNOVATION MODELS: FUNDING FOR MODEL DESIGN AND MODEL TESTING ASSISTANCE | $60,800 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $59,821 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $58,650 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $42,915 | No |
| 93.053 | NUTRITION SERVICES INCENTIVE PROGRAM | $42,662 | No |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $39,393 | 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 OTERO COUNTY COMMISSIONERS 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. “Otero County Commissioners, Colorado Single Audits 2016–2025.” https://getauditradar.com/single-audits/co/otero-county-commissioners-846000789/. Data as of 2026-11-06.