AVERY COUNTY BOARD OF EDUCATION: Single Audit Reports and Findings
AVERY COUNTY BOARD OF EDUCATION filed 10 single audits between 2016 and 2025; the most recently observed auditor is ANDERSON SMITH & WIKE PLLC (2025), and the 2025 report lists 0 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; AVERY COUNTY BOARD OF EDUCATION is recorded in NEWLAND, North Carolina under EIN 566000990, 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 | $3,059,289 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | MW | 2025-06-GSAFAC-0000395745 |
| 2024 | 2024-06-30 | $5,779,293 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | MW | 2024-06-GSAFAC-0000069148 |
| 2023 | 2023-06-30 | $6,005,064 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | SD | 2023-06-GSAFAC-0000003063 |
| 2022 | 2022-06-30 | $7,070,817 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2022-06-CENSUS-0000160954 |
| 2021 | 2021-06-30 | $4,175,619 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2021-06-CENSUS-0000160954 |
| 2020 | 2020-06-30 | $2,850,258 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2020-06-CENSUS-0000160954 |
| 2019 | 2019-06-30 | $2,426,578 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2019-06-CENSUS-0000160954 |
| 2018 | 2018-06-30 | $2,604,428 | $750,000 | COMBS, TENNANT & CARPENTER, P.C. | 0 | — | 2018-06-CENSUS-0000160954 |
| 2017 | 2017-06-30 | $2,556,673 | $750,000 | COMBS, TENNANT & CARPENTER, P.C. | 0 | — | 2017-06-CENSUS-0000160954 |
| 2016 | 2016-06-30 | $2,513,627 | $750,000 | COMBS, TENNANT & CARPENTER, P.C. | 0 | — | 2016-06-CENSUS-0000160954 |
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 |
|---|---|---|---|
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $742,614 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $696,194 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $639,285 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $285,104 | Yes |
| 84.027 | SPECIAL EDUCATION - TARGETED ASSISTANCE | $131,273 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $80,470 | Yes |
| 84.425U | ESSER III - K-12 EMERGENCY RELIEF FUND | $72,560 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $62,235 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $53,084 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $47,598 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $44,618 | No |
| 12.000 | ROTC | $44,438 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $43,334 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $37,558 | Yes |
| 84.048 | PROGRAM DEVELOPMENT | $34,469 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $19,388 | No |
| 84.425W | ESSER III - HOMELESS II | $8,707 | No |
| 84.358 | RURAL EDUCATION | $6,421 | No |
| 84.425U | ESSER III - SCHOOL PSYCHOLOGISTS GRANT PROGRAM | $5,679 | No |
| 84.425U | ESSER III - SUMMER CAREER ACCEL. PROGRAMS | $4,090 | No |
| 84.173 | SPECIAL EDUCATION - TARGETED ASSISTANCE FOR PRESCHOOL | $170 | 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 AVERY COUNTY BOARD OF EDUCATION 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. “AVERY COUNTY BOARD OF EDUCATION Single Audits and Findings (NC).” https://getauditradar.com/single-audits/nc/avery-county-board-of-education-566000990/. Data as of 2026-09-18.