Polk County: Single Audit Reports and Findings
Polk 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; Polk County is recorded in COLUMBUS, North Carolina under EIN 566000333, 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 | $2,508,006 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2025-06-GSAFAC-0000400157 |
| 2024 | 2024-06-30 | $4,016,814 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2024-06-GSAFAC-0000066801 |
| 2023 | 2023-06-30 | $2,600,442 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2023-06-GSAFAC-0000006267 |
| 2022 | 2022-06-30 | $5,021,451 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2022-06-CENSUS-0000161142 |
| 2021 | 2021-06-30 | $3,897,350 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2021-06-CENSUS-0000161142 |
| 2020 | 2020-06-30 | $2,133,435 | $750,000 | Gould Killian CPA Group, P.A. | 0 | — | 2020-06-CENSUS-0000161142 |
| 2019 | 2019-06-30 | $1,915,052 | $750,000 | Gould Killian CPA Group, P.A. | 3 | MW | 2019-06-CENSUS-0000161142 |
| 2018 | 2018-06-30 | $2,267,028 | $750,000 | Gould Killian CPA Group, P.A. | 2 | MW / SD | 2018-06-CENSUS-0000161142 |
| 2017 | 2017-06-30 | $20,167,663 | $750,000 | Gould Killian CPA Group, P.A. | 0 | — | 2017-06-CENSUS-0000161142 |
| 2016 | 2016-06-30 | $18,312,868 | $750,000 | Gould Killian CPA Group, P.A. | 4 | MW | 2016-06-CENSUS-0000161142 |
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 |
|---|---|---|---|
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $671,115 | Yes |
| 93.658 | FOSTER CARE TITLE IV-E | $266,446 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $164,596 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $156,444 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $141,320 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $138,554 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $94,867 | No |
| 93.563 | CHILD SUPPORT SERVICES | $89,567 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $89,032 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $85,471 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $70,492 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $68,869 | No |
| 20.526 | BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS | $68,385 | No |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $57,016 | No |
| 93.991 | PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT | $30,741 | No |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $28,382 | No |
| 93.967 | CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH | $28,069 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $27,287 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $26,753 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $24,417 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $21,488 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $20,625 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $16,949 | No |
| 20.513 | ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES | $15,879 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $12,785 | 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 Polk 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. “Polk County Single Audits and Findings (NC).” https://getauditradar.com/single-audits/nc/polk-county-566000333/. Data as of 2026-09-18.