Lea County: Single Audit Reports and Findings
Lea County filed 9 single audits between 2016 and 2024; the most recently observed auditor is PATTILLO, BROWN & HILL, L.L.P. (2024), and the 2024 report lists 0 findings. 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; Lea County is recorded in LOVINGTON, New Mexico under EIN 856000226, 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 |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $6,118,734 | $750,000 | PATTILLO, BROWN & HILL, L.L.P. | 0 | — | 2024-06-GSAFAC-0000347342 |
| 2023 | 2023-06-30 | $2,064,981 | $750,000 | PATTILLO, BROWN & HILL, L.L.P. | 0 | — | 2023-06-GSAFAC-0000025678 |
| 2022 | 2022-06-30 | $2,663,237 | $750,000 | PATTILLO, BROWN & HILL, L.L.P. | 0 | — | 2022-06-CENSUS-0000158068 |
| 2021 | 2021-06-30 | $3,496,772 | $750,000 | PATTILLO, BROWN & HILL, L.L.P. | 0 | — | 2021-06-CENSUS-0000158068 |
| 2020 | 2020-06-30 | $4,439,682 | $750,000 | PATTILLO, BROWN & HILL, L.L.P. | 0 | — | 2020-06-CENSUS-0000158068 |
| 2019 | 2019-06-30 | $1,651,410 | $750,000 | PATTILLO, BROWN & HILL, L.L.P. | 0 | — | 2019-06-CENSUS-0000158068 |
| 2018 | 2018-06-30 | $2,914,064 | $750,000 | PATTILLO, BROWN & HILL, L.L.P. | 1 | — | 2018-06-CENSUS-0000158068 |
| 2017 | 2017-06-30 | $7,983,397 | $750,000 | PATTILLO, BROWN & HILL, L.L.P. | 0 | — | 2017-06-CENSUS-0000158068 |
| 2016 | 2016-06-30 | $4,297,309 | $750,000 | AXIOM CPAS AND BUSINESS ADVISORS, LLC | 1 | — | 2016-06-CENSUS-0000158068 |
When is the next single audit due?
If Lea County is again required to have a single audit for the fiscal year ending Jun 30, 2025, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2026 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
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 | $2,221,385 | Yes |
| 21.032 | LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $1,083,558 | Yes |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, COVID-19 AIRPORTS PROGRAMS, AND INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS | $1,054,096 | No |
| 95.001 | HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM | $816,729 | No |
| 95.001 | HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM | $329,627 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, COVID-19 AIRPORTS PROGRAMS, AND INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS | $217,343 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, COVID-19 AIRPORTS PROGRAMS, AND INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS | $174,661 | No |
| 15.237 | RANGELAND RESOURCE MANAGEMENT | $99,221 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, COVID-19 AIRPORTS PROGRAMS, AND INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS | $98,037 | No |
| 20.608 | MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED | $15,115 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, COVID-19 AIRPORTS PROGRAMS, AND INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS | $6,058 | No |
| 20.608 | MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED | $2,192 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, COVID-19 AIRPORTS PROGRAMS, AND INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS | $712 | 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 Lea 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. “Lea County, New Mexico Single Audits 2016–2024.” https://getauditradar.com/single-audits/nm/lea-county-856000226/. Data as of 2026-11-06.