MARTIN SMITH & COMPANY CPAS: Nonprofit Single Audits
FAC reports MARTIN SMITH & COMPANY CPAS as primary auditor on 14 single audit reports of 14 South Carolina nonprofits in audit years 2025–2026; the most recent observed audit year is 2025. Counts come from public Federal Audit Clearinghouse filings as of 2026-09-11.
Data as of Sep 11, 2026 · Source: Federal Audit Clearinghouse (public data)
How many nonprofit single audits has this firm filed?
| Audit year | Nonprofit auditees |
|---|---|
| 2016 | 2 |
| 2017 | 2 |
| 2018 | 4 |
| 2019 | 6 |
| 2020 | 3 |
| 2021 | 8 |
| 2022 | 18 |
| 2023 | 24 |
| 2024 | 8 |
| 2025 | 14 |
Which federal programs appear most often?
| ALN | Program | Auditees |
|---|---|---|
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | 12 |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | 11 |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | 10 |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | 10 |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | 6 |
What size are the audited organizations?
| Federal expenditure band | Auditees |
|---|---|
| Under $1M | 8 |
| $10M–$50M | 4 |
| $1M–$3M | 2 |
Counts show single audit reports filed in the Federal Audit Clearinghouse where the firm is listed as auditor. They are not a client list and do not describe any current engagement.