Custer County, Idaho: Single Audit Reports and Findings
Custer County, Idaho filed 2 single audits between 2024 and 2025; the most recently observed auditor is Gary Merkle 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; Custer County, Idaho is recorded in CHALLIS, Idaho under EIN 826000295, 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 | $1,934,894 | $750,000 | Gary Merkle CPA PLLC | 0 | — | 2025-09-GSAFAC-0000398923 |
| 2024 | 2024-09-30 | $4,717,050 | $750,000 | Gary Merkle CPA PLLC | 0 | — | 2024-09-GSAFAC-0000353150 |
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 |
|---|---|---|---|
| 21.032 | LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $1,635,278 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $124,355 | No |
| 15.230 | INVASIVE AND NOXIOUS PLANT MANAGEMENT | $61,304 | No |
| 10.665 | SCHOOLS AND ROADS - GRANTS TO STATES | $42,338 | No |
| 10.665 | SCHOOLS AND ROADS - GRANTS TO STATES | $38,043 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $21,676 | No |
| 10.665 | SCHOOLS AND ROADS - GRANTS TO STATES | $11,900 | 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.
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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 Custer County, Idaho 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. “Custer County, Idaho Single Audits and Findings (ID).” https://getauditradar.com/single-audits/id/custer-county-idaho-826000295/. Data as of 2026-09-17.