Baker SD #5J: Single Audit Reports and Findings
Baker SD #5J filed 10 single audits between 2016 and 2025; the most recently observed auditor is Umpqua Valley Financial (2025), and the 2025 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 SD #5J is recorded in BAKER CITY, Oregon under EIN 936000179, 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 | $3,850,547 | $750,000 | Umpqua Valley Financial | 0 | — | 2025-06-GSAFAC-0000390550 |
| 2024 | 2024-06-30 | $4,891,124 | $750,000 | Umpqua Valley Financial | 0 | — | 2024-06-GSAFAC-0000357886 |
| 2023 | 2023-06-30 | $7,671,838 | $750,000 | Umpqua Valley Financial | 0 | — | 2023-06-GSAFAC-0000028748 |
| 2022 | 2022-06-30 | $5,764,833 | $750,000 | Umpqua Valley Financial | 0 | — | 2022-06-CENSUS-0000166480 |
| 2021 | 2021-06-30 | $3,547,124 | $750,000 | EIDE BAILLY LLP | 0 | — | 2021-06-CENSUS-0000166480 |
| 2020 | 2020-06-30 | $2,777,125 | $750,000 | EIDE BAILLY LLP | 0 | — | 2020-06-CENSUS-0000166480 |
| 2019 | 2019-06-30 | $2,038,362 | $750,000 | SOLUTIONS CPAS | 0 | — | 2019-06-CENSUS-0000166480 |
| 2018 | 2018-06-30 | $1,928,075 | $750,000 | SOLUTIONS CPAS | 0 | — | 2018-06-CENSUS-0000166480 |
| 2017 | 2017-06-30 | $1,891,247 | $750,000 | SOLUTIONS CPAS | 0 | — | 2017-06-CENSUS-0000166480 |
| 2016 | 2016-06-30 | $2,068,899 | $750,000 | SOLUTIONS CPAS | 0 | — | 2016-06-CENSUS-0000166480 |
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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $790,086 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $608,803 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $421,373 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $381,018 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $250,000 | No |
| 84.126 | REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES | $225,685 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $217,032 | No |
| 66.818 | BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS | $138,802 | No |
| 17.289 | COMMUNITY PROJECT FUNDING/CONGRESSIONALLY DIRECTED SPENDING | $100,667 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $96,899 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $78,260 | Yes |
| 66.818 | BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS | $76,161 | No |
| 66.815 | BROWNFIELDS JOB TRAINING COOPERATIVE AGREEMENTS | $75,779 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $60,132 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $50,949 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $44,729 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $40,717 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $35,127 | No |
| 10.665 | SCHOOLS AND ROADS - GRANTS TO STATES | $29,050 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $27,108 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $26,818 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $19,857 | No |
| 84.126 | REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES | $19,225 | No |
| 10.185 | LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM | $11,176 | Yes |
| 66.444 | VOLUNTARY SCHOOL AND CHILD CARE LEAD TESTING AND REDUCTION GRANT PROGRAM (SDWA 1464(D)) | $10,960 | 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.
Read next
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 SD #5J 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 SD #5J Single Audits and Findings (OR).” https://getauditradar.com/single-audits/or/baker-sd-5j-936000179/. Data as of 2026-09-18.