COUNTY OF BOUNDARY: Single Audit Reports and Findings
COUNTY OF BOUNDARY filed 10 single audits between 2016 and 2025; the most recently observed auditor is SCOTT HOOVER CPA PLLC (2025), and the 2025 report lists 0 findings. Data as of 2026-09-17.
Data as of Sep 17, 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; COUNTY OF BOUNDARY is recorded in BONNERS FERRY, Idaho under EIN 826000287, 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 | 2025-09-30 | $2,134,718 | $1,000,000 | SCOTT HOOVER CPA PLLC | 0 | — | 2025-09-GSAFAC-0000418382 |
| 2024 | 2024-09-30 | $3,382,036 | $750,000 | SCOTT HOOVER CPA PLLC | 0 | — | 2024-09-GSAFAC-0000365533 |
| 2023 | 2023-11-30 | $2,373,136 | $750,000 | SCOTT HOOVER CPA PLLC | 0 | — | 2023-11-GSAFAC-0000053269 |
| 2022 | 2022-09-30 | $2,003,194 | $750,000 | SCOTT HOOVER CPA PLLC | 0 | — | 2022-09-CENSUS-0000137976 |
| 2021 | 2021-09-30 | $4,569,797 | $750,000 | SCOTT HOOVER CPA PLLC | 0 | — | 2021-09-CENSUS-0000137976 |
| 2020 | 2020-09-30 | $2,855,505 | $750,000 | LEONARD SCHULTE, CPA | 0 | — | 2020-09-CENSUS-0000137976 |
| 2019 | 2019-09-30 | $2,309,196 | $750,000 | Leonard S Schulte CPA Chartered | 0 | — | 2019-09-CENSUS-0000137976 |
| 2018 | 2018-09-30 | $1,409,730 | $750,000 | Leonard S Schulte CPA Chartered | 0 | — | 2018-09-CENSUS-0000137976 |
| 2017 | 2017-09-30 | $1,161,047 | $750,000 | Leonard S Schulte CPA Chartered | 0 | — | 2017-09-CENSUS-0000137976 |
| 2016 | 2016-09-30 | $2,517,643 | $750,000 | Leonard S Schulte CPA Chartered | 0 | — | 2016-09-CENSUS-0000137976 |
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 |
|---|---|---|---|
| 15.226 | PAYMENTS IN LIEU OF TAXES | $1,064,852 | Yes |
| 10.665 | SCHOOLS AND ROADS - GRANTS TO STATES | $413,837 | No |
| 21.032 | LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $241,395 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $206,672 | No |
| 10.664 | COOPERATIVE FORESTRY ASSISTANCE | $124,953 | No |
| 10.766 | COMMUNITY FACILITIES LOANS AND GRANTS | $42,400 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $21,225 | No |
| 15.659 | NATIONAL WILDLIFE REFUGE FUND | $9,469 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $5,915 | No |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $4,000 | No |
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.
The most recent report lists no finding.
Read next
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 COUNTY OF BOUNDARY 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. “COUNTY OF BOUNDARY Single Audits and Findings (ID).” https://getauditradar.com/single-audits/id/county-of-boundary-826000287/. Data as of 2026-09-17.