Lincoln County: Single Audit Reports and Findings
Lincoln County 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; Lincoln County is recorded in LINCOLNTON, North Carolina under EIN 566000315, 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 | $14,514,516 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2025-06-GSAFAC-0000402628 |
| 2024 | 2024-06-30 | $11,063,119 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2024-06-GSAFAC-0000063837 |
| 2023 | 2023-06-30 | $24,362,535 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 1 | SD | 2023-06-GSAFAC-0000004018 |
| 2022 | 2022-06-30 | $26,633,195 | $798,996 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | MW / SD | 2022-06-GSAFAC-0000045190 |
| 2021 | 2021-06-30 | $17,420,193 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2021-06-CENSUS-0000161089 |
| 2020 | 2020-06-30 | $10,673,726 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2020-06-CENSUS-0000161089 |
| 2019 | 2019-06-30 | $7,629,256 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2019-06-CENSUS-0000161089 |
| 2018 | 2018-06-30 | $7,136,499 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 8 | SD | 2018-06-CENSUS-0000161089 |
| 2017 | 2017-06-30 | $71,135,579 | $2,134,067 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 14 | MW / SD | 2017-06-CENSUS-0000161089 |
| 2016 | 2016-06-30 | $70,696,641 | $2,120,899 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 16 | SD | 2016-06-CENSUS-0000161089 |
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 | $3,721,427 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $2,696,076 | Yes |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $1,087,734 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $859,557 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $810,565 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $790,561 | Yes |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $471,296 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $384,759 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $355,780 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $349,642 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $347,289 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $222,352 | No |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $216,657 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $204,747 | No |
| 16.922 | EQUITABLE SHARING PROGRAM | $203,182 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $200,000 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $193,978 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $127,162 | Yes |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $107,178 | No |
| 45.310 | GRANTS TO STATES | $100,000 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $99,010 | Yes |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $83,558 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $80,000 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $76,720 | No |
| 20.513 | ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES | $68,117 | 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 Lincoln 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. “Lincoln County Single Audits and Findings (NC).” https://getauditradar.com/single-audits/nc/lincoln-county-566000315/. Data as of 2026-09-18.