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 2026-11-06.
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; Lincoln County is recorded in CARRIZOZO, New Mexico under EIN 856000228, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $48,745,805 | $750,000 | CORDOVA CPAS LLC | 0 | — | 2025-06-GSAFAC-0000403520 |
| 2024 | 2024-06-30 | $2,770,845 | $750,000 | TKM | 0 | — | 2024-06-GSAFAC-0000357459 |
| 2023 | 2023-06-30 | $3,056,722 | $750,000 | TKM | 0 | — | 2023-06-GSAFAC-0000023114 |
| 2021 | 2021-06-30 | $1,430,037 | $750,000 | TKM | 0 | — | 2021-06-CENSUS-0000221405 |
| 2016 | 2016-06-30 | $925,366 | $750,000 | RPC CPAS + CONSULTANTS, LLP | 1 | SD | 2016-06-CENSUS-0000221405 |
When is the next single audit due?
If Lincoln County is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
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 |
|---|---|---|---|
| 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 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.
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, New Mexico Single Audits 2016–2025.” https://getauditradar.com/single-audits/nm/lincoln-county-856000228/. Data as of 2026-11-06.