Gem County: Single Audit Reports and Findings
Gem County filed 3 single audits between 2021 and 2023; the most recently observed auditor is ZWYGART JOHN & ASSOCIATES CPAS, PLLC (2023), and the 2023 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; Gem County is recorded in EMMETT, Idaho under EIN 826000299, 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 |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-09-30 | $1,477,379 | $750,000 | ZWYGART JOHN & ASSOCIATES CPAS, PLLC | 0 | — | 2023-09-GSAFAC-0000036132 |
| 2022 | 2022-09-30 | $2,736,555 | $750,000 | ZWYGART JOHN & ASSOCIATES CPAS, PLLC | 0 | — | 2022-09-CENSUS-0000137988 |
| 2021 | 2021-09-30 | $898,236 | $750,000 | ZWYGART JOHN & ASSOCIATES CPAS, PLLC | 0 | — | 2021-09-CENSUS-0000137988 |
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 |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $935,216 | Yes |
| 15.226 | PAYMENTS IN LIEU OF TAXES | $366,990 | No |
| 15.234 | SECURE RURAL SCHOOLS AND COMMUNITY SELF-DETERMINATION | $50,675 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $36,889 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $27,303 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $23,170 | No |
| 15.904 | HISTORIC PRESERVATION FUND GRANTS-IN-AID | $21,000 | No |
| 93.391 | ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES | $16,136 | 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 Gem 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. “Gem County Single Audits and Findings (ID).” https://getauditradar.com/single-audits/id/gem-county-826000299/. Data as of 2026-09-17.