LINN COUNTY: Single Audit Reports and Findings
LINN COUNTY filed 10 single audits between 2016 and 2025; the most recently observed auditor is ALDRICH CPAS + ADVISORS LLP (2025), and the 2025 report lists 6 findings, including 1 material weakness. 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; LINN COUNTY is recorded in ALBANY, Oregon under EIN 936002305, 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 | $6,101,455 | $750,000 | ALDRICH CPAS + ADVISORS LLP | 6 | MW / SD | 2025-06-GSAFAC-0000413812 |
| 2024 | 2024-06-30 | $14,025,335 | $750,000 | PAULY ROGERS, AND CO., P.C. | 0 | — | 2024-06-GSAFAC-0000344818 |
| 2023 | 2023-06-30 | $5,297,025 | $750,000 | PAULY, ROGERS AND CO., P.C. | 2 | SD | 2023-06-GSAFAC-0000019463 |
| 2022 | 2022-06-30 | $17,576,716 | $750,000 | PAULY, ROGERS AND CO., P.C. | 1 | — | 2022-06-GSAFAC-0000017959 |
| 2021 | 2021-06-30 | $15,565,612 | $750,000 | PAULY, ROGERS AND CO., P.C. | 3 | SD | 2021-06-CENSUS-0000166042 |
| 2020 | 2020-06-30 | $4,437,360 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2020-06-CENSUS-0000166042 |
| 2019 | 2019-06-30 | $2,805,555 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2019-06-CENSUS-0000166042 |
| 2018 | 2018-06-30 | $8,563,882 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2018-06-CENSUS-0000166042 |
| 2017 | 2017-06-30 | $4,738,912 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2017-06-CENSUS-0000166042 |
| 2016 | 2016-06-30 | $8,203,064 | $750,000 | PAULY, ROGERS AND CO., P.C. | 0 | — | 2016-06-CENSUS-0000166042 |
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 |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $1,390,786 | Yes |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $1,021,568 | No |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $632,340 | Yes |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $470,567 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $445,652 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $226,437 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $221,901 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $215,433 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $210,318 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $154,198 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $152,592 | Yes |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $144,898 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $121,743 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $106,306 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $97,048 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $81,583 | No |
| 81.128 | ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) | $77,773 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $63,467 | No |
| 10.665 | SCHOOLS AND ROADS - GRANTS TO STATES | $49,000 | No |
| 93.967 | CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH | $47,096 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $26,898 | No |
| 93.217 | FAMILY PLANNING SERVICES | $26,440 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $25,413 | No |
| 16.554 | NATIONAL CRIMINAL HISTORY IMPROVEMENT PROGRAM (NCHIP) | $25,000 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $17,822 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-003 | I | Significant deficiency | No |
| 2025-004 | L | Significant deficiency | No |
| 2025-005 | ABH | Significant deficiency / Questioned costs | No |
| 2025-006 | AB | Significant deficiency / Questioned costs | 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 LINN 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. “LINN COUNTY Single Audits and Findings (OR).” https://getauditradar.com/single-audits/or/linn-county-936002305/. Data as of 2026-09-18.