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 2026-09-18.
Data as of Sep 18, 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.
| 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. | 2 | — | 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 | 4 | — | 2016-06-CENSUS-0000158068 |
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 | $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 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 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 Single Audits and Findings (NM).” https://getauditradar.com/single-audits/nm/lea-county-856000226/. Data as of 2026-09-18.