Lincoln County: Single Audit Reports and Findings
Lincoln County filed 5 single audits between 2016 and 2025; the most recently observed auditor is CORDOVA CPAS LLC (2025), and the 2025 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; Lincoln County is recorded in CARRIZOZO, New Mexico under EIN 856000228, 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 | 2025-06-30 | $48,745,805 | $1,462,374 | CORDOVA CPAS LLC | 0 | — | 2025-06-GSAFAC-0000403520 |
| 2024 | 2024-06-30 | $2,770,845 | $750,000 | KUBIAK MELTON & ASSOCIATES, LLC | 0 | — | 2024-06-GSAFAC-0000357459 |
| 2023 | 2023-06-30 | $3,056,722 | $750,000 | KUBIAK MELTON & ASSOCIATES, LLC | 0 | — | 2023-06-GSAFAC-0000023114 |
| 2021 | 2021-06-30 | $1,430,037 | $750,000 | KUBIAK MELTON & ASSOCIATES, LLC | 0 | — | 2021-06-CENSUS-0000221405 |
| 2016 | 2016-06-30 | $925,366 | $750,000 | RPC CPAS + CONSULTANTS, LLP | 1 | SD | 2016-06-CENSUS-0000221405 |
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 |
|---|---|---|---|
| 10.923 | EMERGENCY WATERSHED PROTECTION PROGRAM | $37,934,080 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $9,728,728 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $900,907 | No |
| 10.028 | WILDLIFE SERVICES | $68,215 | No |
| 93.053 | NUTRITION SERVICES INCENTIVE PROGRAM | $51,274 | No |
| 10.666 | SCHOOLS AND ROADS - GRANTS TO COUNTIES | $40,000 | No |
| 10.704 | LAW ENFORCEMENT AGREEMENTS | $9,208 | No |
| 95.001 | HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM | $7,513 | No |
| 16.607 | BULLETPROOF VEST PARTNERSHIP PROGRAM | $5,880 | 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
- CPA firms that audit New Mexico nonprofits
- New Mexico single audit statistics
- New Mexico nonprofit audit requirements
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 Lincoln 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. “Lincoln County Single Audits and Findings (NM).” https://getauditradar.com/single-audits/nm/lincoln-county-856000228/. Data as of 2026-09-18.