City of Salem, Oregon: Single Audit Reports and Findings

City of Salem, Oregon's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted February 12, 2026; the auditor observed on that filing is Redw LLC. It reported 1 finding. 10 filings from 2016 to 2025 are on record. 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; City of Salem, Oregon is recorded in SALEM, Oregon under EIN 936002249, 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.

Single audits filed by City of Salem, Oregon
Audit yearFiscal year endFederal expendedThreshold appliedAuditor observedOpinionFindingsMW / SDFAC report
20252025-06-30$12,591,470$750,000Redw LLCUnmodified1SD2025-06-GSAFAC-0000403540
20242024-06-30$16,902,441$750,000Redw LLCUnmodified0—2024-06-GSAFAC-0000355643
20232023-06-30$15,580,309$750,000Redw LLCUnmodified0—2023-06-GSAFAC-0000031361
20222022-06-30$43,132,037$750,000Grove, Mueller & Swank, P.C.Unmodified0—2022-06-CENSUS-0000166186
20212021-06-30$6,546,871$750,000Grove, Mueller & Swank, P.C.Unmodified0—2021-06-CENSUS-0000166186
20202020-06-30$9,342,692$750,000Grove, Mueller & Swank, P.C.Unmodified0—2020-06-CENSUS-0000166186
20192019-06-30$8,302,170$750,000Grove, Mueller & Swank, P.C.Unmodified0—2019-06-CENSUS-0000166186
20182018-06-30$4,383,134$750,000Grove, Mueller & Swank, P.C.Unmodified0—2018-06-CENSUS-0000166186
20172017-06-30$5,671,993$750,000Grove, Mueller & Swank, P.C.Unmodified0—2017-06-CENSUS-0000166186
20162016-06-30$6,546,047$750,000Grove, Mueller & Swank, P.C.Unmodified0—2016-06-CENSUS-0000166186

When is the next single audit due?

If City of Salem, Oregon is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.

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.

Federal programs on the most recent report
ALNProgramExpendedMajor
20.205HIGHWAY PLANNING AND CONSTRUCTION$3,159,697No
20.205HIGHWAY PLANNING AND CONSTRUCTION$2,347,128No
20.205HIGHWAY PLANNING AND CONSTRUCTION$812,027No
20.205HIGHWAY PLANNING AND CONSTRUCTION$598,551No
14.218COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS$595,564Yes
14.239HOME INVESTMENT PARTNERSHIPS PROGRAM$534,525Yes
20.930PAYMENTS FOR SMALL COMMUNITY AIR SERVICE DEVELOPMENT$462,659No
14.239HOME INVESTMENT PARTNERSHIPS PROGRAM$442,797Yes
20.205HIGHWAY PLANNING AND CONSTRUCTION$442,204No
14.239HOME INVESTMENT PARTNERSHIPS PROGRAM$440,271Yes
14.218COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS$426,706Yes
16.922EQUITABLE SHARING PROGRAM$411,680No
20.205HIGHWAY PLANNING AND CONSTRUCTION$314,000No
16.738EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM$152,833No
20.205HIGHWAY PLANNING AND CONSTRUCTION$144,228No
14.239HOME INVESTMENT PARTNERSHIPS PROGRAM$126,077Yes
14.239HOME INVESTMENT PARTNERSHIPS PROGRAM$121,928Yes
16.588VIOLENCE AGAINST WOMEN FORMULA GRANTS$109,730No
14.239HOME INVESTMENT PARTNERSHIPS PROGRAM$109,443Yes
14.239HOME INVESTMENT PARTNERSHIPS PROGRAM$109,054Yes
14.239HOME INVESTMENT PARTNERSHIPS PROGRAM$103,853Yes
14.218COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS$99,818Yes
97.042EMERGENCY MANAGEMENT PERFORMANCE GRANTS$99,559No
14.239HOME INVESTMENT PARTNERSHIPS PROGRAM$96,322Yes
20.106AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS$87,981No

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.

Findings on the most recent report
ReferenceRequirementSeverityRepeat
2025-001Reporting (L)Significant deficiencyNo

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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 City of Salem, Oregon 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. “City of Salem, Oregon Single Audit FY2025.” https://getauditradar.com/single-audits/or/city-of-salem-oregon-936002249/. Data as of 2026-11-06.