Baker City: Single Audit Reports and Findings
Baker City filed 5 single audits between 2017 and 2023; the most recently observed auditor is Dickey and Tremper, LLP (2023), and the 2023 report lists 1 finding, 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; Baker City is recorded in BAKER CITY, Oregon under EIN 936002121, 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 |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-06-30 | $1,316,914 | $750,000 | Dickey and Tremper, LLP | 1 | MW / SD | 2023-06-GSAFAC-0000346572 |
| 2022 | 2022-06-30 | $1,884,515 | $750,000 | Dickey and Tremper, LLP | 1 | SD | 2022-06-CENSUS-0000186362 |
| 2020 | 2020-06-30 | $1,425,730 | $750,000 | Gaslin Accounting CPA's PC | 1 | SD | 2020-06-CENSUS-0000186362 |
| 2018 | 2018-06-30 | $884,546 | $750,000 | GUYER & ASSOCIATES, CPAS | 1 | SD | 2018-06-CENSUS-0000186362 |
| 2017 | 2017-06-30 | $793,330 | $750,000 | GUYER & ASSOCIATES, CPAS | 1 | SD | 2017-06-CENSUS-0000186362 |
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 | $476,445 | Yes |
| 66.458 | CLEAN WATER STATE REVOLVING FUND | $416,221 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, COVID-19 AIRPORTS PROGRAMS, AND INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS | $225,382 | Yes |
| 93.498 | PROVIDER RELIEF FUND AND AMERICAN RESCUE PLAN (ARP) RURAL DISTRIBUTION | $129,924 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, COVID-19 AIRPORTS PROGRAMS, AND INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS | $49,525 | Yes |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, COVID-19 AIRPORTS PROGRAMS, AND INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS | $18,669 | Yes |
| 20.616 | NATIONAL PRIORITY SAFETY PROGRAMS | $748 | 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 |
|---|---|---|---|
| 2023-006 | L | Significant deficiency | Yes |
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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 Baker City 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. “Baker City Single Audits and Findings (OR).” https://getauditradar.com/single-audits/or/baker-city-936002121/. Data as of 2026-09-18.