Baker County: Single Audit Reports and Findings
Baker County filed 4 single audits between 2016 and 2021; the most recently observed auditor is Pauly, Rogers, and Co. P.C. (2021), and the 2021 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; Baker County is recorded in BAKER CITY, Oregon under EIN 936002284, 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 |
|---|---|---|---|---|---|---|---|
| 2021 | 2021-06-30 | $4,414,138 | $750,000 | Pauly, Rogers, and Co. P.C. | 0 | — | 2021-06-GSAFAC-0000416267 |
| 2020 | 2020-06-30 | $2,685,555 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2020-06-GSAFAC-0000005384 |
| 2017 | 2017-06-30 | $3,660,953 | $750,000 | PAULY, ROGERS AND CO., P.C. | 1 | SD | 2017-06-CENSUS-0000166021 |
| 2016 | 2016-06-30 | $1,562,238 | $750,000 | GUYER & ASSOCIATES, CPAS | 0 | — | 2016-06-CENSUS-0000166021 |
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 |
|---|---|---|---|
| 21.019 | CORONAVIRUS RELIEF FUND | $1,231,409 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $1,102,187 | Yes |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $412,667 | No |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $329,829 | No |
| 20.224 | FEDERAL LANDS ACCESS PROGRAM | $167,284 | No |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $143,764 | No |
| 93.889 | NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM | $138,535 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $129,915 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $87,500 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $85,191 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $68,183 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $65,446 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $61,659 | No |
| 10.665 | SCHOOLS AND ROADS - GRANTS TO STATES | $52,881 | No |
| 93.889 | NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM | $49,711 | No |
| 93.563 | CHILD SUPPORT SERVICES | $49,248 | No |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $48,211 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $40,791 | No |
| 93.788 | OPIOID STR | $38,442 | No |
| 15.666 | ENDANGERED SPECIES CONSERVATION-WOLF LIVESTOCK LOSS COMPENSATION AND PREVENTION | $30,495 | No |
| 15.228 | BLM FUELS MANAGEMENT AND COMMUNITY FIRE ASSISTANCE PROGRAM ACTIVITIES | $25,000 | No |
| 10.902 | SOIL AND WATER CONSERVATION | $13,364 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $9,456 | No |
| 15.227 | DISTRIBUTION OF RECEIPTS TO STATE AND LOCAL GOVERNMENTS | $7,562 | No |
| 15.616 | CLEAN VESSEL ACT | $5,250 | 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 Baker 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. “Baker County Single Audits and Findings (OR).” https://getauditradar.com/single-audits/or/baker-county-936002284/. Data as of 2026-09-18.