County of Harney: Single Audit Reports and Findings
County of Harney filed 7 single audits between 2016 and 2023; the most recently observed auditor is ZWYGART JOHN & ASSOCIATES CPAS, PLLC (2023), and the 2023 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; County of Harney is recorded in BURNS, Oregon under EIN 936002296, 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 |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-06-30 | $3,930,187 | $750,000 | ZWYGART JOHN & ASSOCIATES CPAS, PLLC | 0 | — | 2023-06-GSAFAC-0000010111 |
| 2022 | 2022-06-30 | $2,816,908 | $750,000 | ZWYGART JOHN & ASSOCIATES CPAS, PLLC | 0 | — | 2022-06-CENSUS-0000166033 |
| 2021 | 2021-06-30 | $5,064,234 | $750,000 | ZWYGART JOHN & ASSOCIATES CPAS, PLLC | 0 | — | 2021-06-CENSUS-0000166033 |
| 2020 | 2020-06-30 | $3,969,298 | $750,000 | ZWYGART JOHN & ASSOCIATES CPAS, PLLC | 0 | — | 2020-06-CENSUS-0000166033 |
| 2018 | 2018-06-30 | $2,039,141 | $750,000 | OSTER PROFESSIONAL GROUP, CPA'S | 0 | SD | 2018-06-CENSUS-0000166033 |
| 2017 | 2017-06-30 | $891,911 | $750,000 | OSTER PROFESSIONAL GROUP, CPA'S, LLP | 0 | — | 2017-06-CENSUS-0000166033 |
| 2016 | 2016-06-30 | $3,503,604 | $750,000 | OSTER PROFESSIONAL GROUP, CPA'S, LLP | 0 | — | 2016-06-CENSUS-0000166033 |
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 |
|---|---|---|---|
| 15.226 | PAYMENTS IN LIEU OF TAXES | $1,387,136 | Yes |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $1,304,738 | Yes |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $335,000 | No |
| 15.230 | INVASIVE AND NOXIOUS PLANT MANAGEMENT | $162,206 | No |
| 16.585 | DRUG COURT DISCRETIONARY GRANT PROGRAM | $108,007 | No |
| 20.513 | ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES | $92,394 | No |
| 93.967 | CDC'S COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH | $71,417 | No |
| 10.557 | SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $60,439 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $56,239 | No |
| 64.035 | VETERANS TRANSPORTATION PROGRAM | $55,389 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $47,022 | No |
| 93.977 | PREVENTIVE HEALTH SERVICES_SEXUALLY TRANSMITTED DISEASES CONTROL GRANTS | $45,218 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $33,640 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $30,867 | No |
| 15.227 | DISTRIBUTION OF RECEIPTS TO STATE AND LOCAL GOVERNMENTS | $30,016 | No |
| 66.818 | BROWNFIELDS ASSESSMENT AND CLEANUP COOPERATIVE AGREEMENTS | $26,043 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $21,157 | No |
| 93.217 | FAMILY PLANNING_SERVICES | $19,984 | No |
| 20.505 | METROPOLITAN TRANSPORTATION PLANNING AND STATE AND NON-METROPOLITAN PLANNING AND RESEARCH | $17,359 | No |
| 93.563 | CHILD SUPPORT ENFORCEMENT | $15,065 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $8,903 | No |
| 93.940 | HIV PREVENTION ACTIVITIES_HEALTH DEPARTMENT BASED | $1,704 | No |
| 93.116 | PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS | $244 | 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 County of Harney 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. “County of Harney Single Audits and Findings (OR).” https://getauditradar.com/single-audits/or/county-of-harney-936002296/. Data as of 2026-09-18.