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 2026-11-06.
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; Baker County is recorded in BAKER CITY, Oregon under EIN 936002284, 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 |
|---|---|---|---|---|---|---|---|
| 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 |
When is the next single audit due?
If Baker County is again required to have a single audit for the fiscal year ending Jun 30, 2022, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2023 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
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 |
|---|---|---|---|
| 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 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.
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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, Oregon Single Audits 2016–2021.” https://getauditradar.com/single-audits/or/baker-county-936002284/. Data as of 2026-11-06.