CITY OF LENOIR: Single Audit Reports and Findings
CITY OF LENOIR filed 10 single audits between 2016 and 2025; the most recently observed auditor is C. Randolph CPA, PLLC (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; CITY OF LENOIR is recorded in LENOIR, North Carolina under EIN 566001265, 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 | $6,209,985 | $750,000 | C. Randolph CPA, PLLC | 0 | — | 2025-06-GSAFAC-0000401875 |
| 2024 | 2024-06-30 | $4,015,722 | $750,000 | C. Randolph CPA, PLLC | 0 | — | 2024-06-GSAFAC-0000354951 |
| 2023 | 2023-06-30 | $3,818,870 | $750,000 | C. Randolph CPA, PLLC | 0 | — | 2023-06-GSAFAC-0000021889 |
| 2022 | 2022-06-30 | $2,189,510 | $750,000 | C. Randolph CPA, PLLC | 0 | — | 2022-06-CENSUS-0000182967 |
| 2021 | 2021-06-30 | $5,271,581 | $750,000 | S. ERIC BOWMAN, PA | 0 | — | 2021-06-CENSUS-0000182967 |
| 2020 | 2020-06-30 | $4,462,830 | $750,000 | S. ERIC BOWMAN, PA | 0 | — | 2020-06-CENSUS-0000182967 |
| 2019 | 2019-06-30 | $2,084,224 | $750,000 | S. ERIC BOWMAN, PA | 0 | SD | 2019-06-CENSUS-0000182967 |
| 2018 | 2018-06-30 | $4,056,101 | $750,000 | S. ERIC BOWMAN, PA | 0 | — | 2018-06-CENSUS-0000182967 |
| 2017 | 2017-06-30 | $2,415,917 | $750,000 | S. ERIC BOWMAN, PA | 0 | SD | 2017-06-CENSUS-0000182967 |
| 2016 | 2016-06-30 | $4,599,944 | $750,000 | S. ERIC BOWMAN, PA | 0 | — | 2016-06-CENSUS-0000182967 |
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 | $3,881,992 | Yes |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $1,535,945 | Yes |
| 66.458 | CLEAN WATER STATE REVOLVING FUND | $473,110 | Yes |
| 66.458 | CLEAN WATER STATE REVOLVING FUND | $92,000 | Yes |
| 66.818 | BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS | $75,772 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $39,520 | Yes |
| 66.458 | CLEAN WATER STATE REVOLVING FUND | $37,194 | Yes |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $24,974 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $23,500 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $21,300 | Yes |
| 16.922 | EQUITABLE SHARING PROGRAM | $4,678 | 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 CITY OF LENOIR 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. “CITY OF LENOIR Single Audits and Findings (NC).” https://getauditradar.com/single-audits/nc/city-of-lenoir-566001265/. Data as of 2026-09-18.