Caldwell County, North Carolina: Single Audit Reports and Findings
Caldwell County, North Carolina filed 10 single audits between 2016 and 2025; the most recently observed auditor is MARTIN STARNES & ASSOCIATES, CPAS, P.A. (2025), and the 2025 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; Caldwell County, North Carolina is recorded in LENOIR, North Carolina under EIN 566001967, 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 | $14,353,343 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2025-06-GSAFAC-0000388067 |
| 2024 | 2024-06-30 | $10,824,195 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2024-06-GSAFAC-0000064600 |
| 2023 | 2023-06-30 | $10,090,875 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2023-06-GSAFAC-0000004046 |
| 2022 | 2022-06-30 | $21,977,828 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2022-06-CENSUS-0000160977 |
| 2021 | 2021-06-30 | $12,246,988 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2021-06-CENSUS-0000160977 |
| 2020 | 2020-06-30 | $9,138,453 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2020-06-CENSUS-0000160977 |
| 2019 | 2019-06-30 | $8,445,589 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 8 | SD | 2019-06-CENSUS-0000160977 |
| 2018 | 2018-06-30 | $7,996,501 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 1 | SD | 2018-06-CENSUS-0000160977 |
| 2017 | 2017-06-30 | $98,719,476 | $2,961,584 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 8 | MW / SD | 2017-06-CENSUS-0000160977 |
| 2016 | 2016-06-30 | $86,876,155 | $2,606,284 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 2 | MW | 2016-06-CENSUS-0000160977 |
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 |
|---|---|---|---|
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $4,295,585 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $2,360,789 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $1,313,192 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $1,207,367 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $1,090,842 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $691,422 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $399,652 | Yes |
| 93.658 | FOSTER CARE TITLE IV-E | $344,149 | Yes |
| 93.658 | FOSTER CARE TITLE IV-E | $344,109 | Yes |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $254,503 | No |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $225,743 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $222,454 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $217,393 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $153,490 | Yes |
| 93.658 | FOSTER CARE TITLE IV-E | $104,860 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $104,536 | Yes |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $104,073 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $68,090 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $67,594 | Yes |
| 93.217 | FAMILY PLANNING SERVICES | $62,106 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $59,569 | No |
| 93.556 | MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM | $56,383 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $53,226 | No |
| 93.659 | ADOPTION ASSISTANCE | $49,184 | Yes |
| 93.658 | FOSTER CARE TITLE IV-E | $49,036 | Yes |
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.
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 Caldwell County, North Carolina 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. “Caldwell County, North Carolina Single Audits and Findings (NC).” https://getauditradar.com/single-audits/nc/caldwell-county-north-carolina-566001967/. Data as of 2026-09-18.