WHEELER COUNTY: Single Audit Reports and Findings
WHEELER COUNTY filed 6 single audits between 2016 and 2024; the most recently observed auditor is SOLUTIONS CPAS (2024), and the 2024 report lists 2 findings, including 1 material weakness. 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; WHEELER COUNTY is recorded in FOSSIL, Oregon under EIN 936002317, 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 |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $2,522,954 | $750,000 | SOLUTIONS CPAS | 2 | MW / SD | 2024-06-GSAFAC-0000346025 |
| 2023 | 2023-06-30 | $899,848 | $750,000 | SOLUTIONS CPAS | 1 | SD | 2023-06-GSAFAC-0000009982 |
| 2022 | 2022-06-30 | $934,608 | $750,000 | SOLUTIONS CPAS | 0 | SD | 2022-06-CENSUS-0000166055 |
| 2021 | 2021-06-30 | $1,641,211 | $750,000 | SOLUTIONS CPAS | 1 | SD | 2021-06-CENSUS-0000166055 |
| 2018 | 2018-06-30 | $1,026,663 | $750,000 | SOLUTIONS CPAS | 0 | SD | 2018-06-CENSUS-0000166055 |
| 2016 | 2016-06-30 | $931,045 | $750,000 | SOLUTIONS CPAS | 0 | — | 2016-06-CENSUS-0000166055 |
When is the next single audit due?
If WHEELER COUNTY is again required to have a single audit for the fiscal year ending Jun 30, 2025, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2026 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
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 |
|---|---|---|---|
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $995,816 | Yes |
| 10.666 | SCHOOLS AND ROADS - GRANTS TO COUNTIES | $594,143 | Yes |
| 21.032 | LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $294,411 | No |
| 10.720 | INFRASTRUCTURE INVESTMENT AND JOBS ACT COMMUNITY WILDFIRE DEFENSE GRANTS | $221,670 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $118,143 | No |
| 20.513 | ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES | $56,852 | No |
| 64.035 | VETERANS TRANSPORTATION PROGRAM | $43,633 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $29,059 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $24,418 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $24,305 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $21,285 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $20,598 | No |
| 97.024 | EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM | $17,775 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $15,960 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $14,149 | No |
| 93.977 | SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS | $10,314 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $7,057 | No |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $6,048 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $4,955 | No |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $1,267 | No |
| 93.217 | FAMILY PLANNING SERVICES | $930 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $166 | 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 |
|---|---|---|---|
| 2024-003 | Matching, level of effort, earmarking (G) | Significant deficiency / Questioned costs | Yes |
| 2024-004 | Reporting (L) | Material weakness | No |
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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 WHEELER 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. “Wheeler County, Oregon Single Audits 2016–2024.” https://getauditradar.com/single-audits/or/wheeler-county-936002317/. Data as of 2026-11-06.