Otero County: Single Audit Reports and Findings
Otero County filed 7 single audits between 2019 and 2025; the most recently observed auditor is Hinkle + Landers, PC (2025), and the 2025 report lists 2 findings, including 1 material weakness. 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; Otero County is recorded in ALAMOGORDO, New Mexico under EIN 856000236, 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 | $2,550,583 | $750,000 | Hinkle + Landers, PC | 2 | MW | 2025-06-GSAFAC-0000405776 |
| 2024 | 2024-06-30 | $7,237,071 | $750,000 | Hinkle + Landers, PC | 0 | MW / SD | 2024-06-GSAFAC-0000359646 |
| 2023 | 2023-06-30 | $5,413,596 | $750,000 | Hinkle + Landers, PC | 0 | MW / SD | 2023-06-GSAFAC-0000018445 |
| 2022 | 2022-06-30 | $1,879,459 | $750,000 | KRIEGEL/GRAY/SHAW & CO., P.C. | 0 | — | 2022-06-CENSUS-0000187633 |
| 2021 | 2021-06-30 | $2,342,734 | $750,000 | KRIEGEL/GRAY/SHAW & CO., P.C. | 0 | — | 2021-06-CENSUS-0000187633 |
| 2020 | 2020-06-30 | $879,467 | $750,000 | KRIEGEL/GRAY/SHAW & CO., P.C. | 0 | — | 2020-06-CENSUS-0000187633 |
| 2019 | 2019-06-30 | $808,659 | $750,000 | KRIEGEL/GRAY/SHAW & CO., P.C. | 1 | — | 2019-06-CENSUS-0000187633 |
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 |
|---|---|---|---|
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $987,549 | Yes |
| 21.027 | COVID-19-CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $667,295 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS | $336,028 | No |
| 95.001 | HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM | $246,365 | No |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $206,915 | No |
| 15.227 | DISTRIBUTION OF RECEIPTS TO STATE AND LOCAL GOVERNMENTS | $34,760 | No |
| 10.665 | SCHOOLS AND ROADS - GRANTS TO STATES | $25,865 | No |
| 21.032 | COVID-19-LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $20,301 | No |
| 10.665 | SCHOOLS AND ROADS - GRANTS TO STATES | $17,259 | No |
| 16.606 | STATE CRIMINAL ALIEN ASSISTANCE PROGRAM | $4,784 | No |
| 20.608 | MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED | $3,462 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-004 | L | Material weakness | No |
| 2025-005 | M | Material weakness | No |
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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 Otero 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. “Otero County Single Audits and Findings (NM).” https://getauditradar.com/single-audits/nm/otero-county-856000236/. Data as of 2026-09-18.