Columbia County: Single Audit Reports and Findings
Columbia County filed 10 single audits between 2016 and 2025; the most recently observed auditor is Baker Tilly US, LLP (2025), and the 2025 report lists 3 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; Columbia County is recorded in ST HELENS, Oregon under EIN 936002288, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $3,154,677 | $750,000 | Baker Tilly US, LLP | 3 | SD | 2025-06-GSAFAC-0000408898 |
| 2024 | 2024-06-30 | $4,081,100 | $750,000 | MOSS ADAMS LLP | 0 | MW | 2024-06-GSAFAC-0000360435 |
| 2023 | 2023-06-30 | $6,352,206 | $750,000 | MOSS ADAMS LLP | 0 | MW | 2023-06-GSAFAC-0000040881 |
| 2022 | 2022-06-30 | $7,953,154 | $750,000 | MOSS ADAMS LLP | 0 | MW | 2022-06-GSAFAC-0000002090 |
| 2021 | 2021-06-30 | $2,555,419 | $750,000 | PAULY ROGERS AND CO., P.C. | 0 | — | 2021-06-CENSUS-0000166025 |
| 2020 | 2020-06-30 | $3,707,216 | $750,000 | PAULY ROGERS AND CO., P.C. | 0 | — | 2020-06-CENSUS-0000166025 |
| 2019 | 2019-06-30 | $1,842,989 | $750,000 | CLARK NUBER P.S. | 0 | — | 2019-06-CENSUS-0000166025 |
| 2018 | 2018-06-30 | $2,789,448 | $750,000 | CLARK NUBER P.S. | 0 | — | 2018-06-CENSUS-0000166025 |
| 2017 | 2017-06-30 | $1,785,020 | $750,000 | PAULY ROGERS AND CO., P.C. | 0 | — | 2017-06-CENSUS-0000166025 |
| 2016 | 2016-06-30 | $1,640,328 | $750,000 | PAULY ROGERS AND CO., P.C. | 0 | — | 2016-06-CENSUS-0000166025 |
When is the next single audit due?
If Columbia County 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.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $1,017,484 | Yes |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $427,909 | Yes |
| 20.526 | BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS | $390,327 | No |
| 97.012 | BOATING SAFETY FINANCIAL ASSISTANCE | $227,448 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $145,644 | No |
| 93.563 | CHILD SUPPORT SERVICES | $139,249 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $118,784 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $115,134 | No |
| 21.032 | LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $100,000 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $77,358 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $75,413 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $53,834 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $50,192 | No |
| 20.513 | ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES | $38,226 | No |
| 15.226 | PAYMENTS IN LIEU OF TAXES | $37,902 | No |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $27,270 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $24,373 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $20,657 | No |
| 93.977 | SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS | $17,743 | No |
| 93.217 | FAMILY PLANNING SERVICES | $13,691 | No |
| 66.432 | STATE PUBLIC WATER SYSTEM SUPERVISION | $13,401 | No |
| 66.468 | DRINKING WATER STATE REVOLVING FUND | $13,401 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $7,719 | No |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $1,518 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | Allowable costs / cost principles (B) | Significant deficiency | No |
| 2025-002 | Cash management (C) | Significant deficiency | No |
| 2025-003 | Allowable costs / cost principles (B) | Significant deficiency | No |
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 Columbia 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. “Columbia County, Oregon Single Audits 2016–2025.” https://getauditradar.com/single-audits/or/columbia-county-936002288/. Data as of 2026-11-06.