POLK COUNTY BOARD OF EDUCATION: Single Audit Reports and Findings
POLK 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. 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 BOARD OF EDUCATION is recorded in COLUMBUS, North Carolina under EIN 566001098, and the Clearinghouse records it as a state government entity.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $4,819,029 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2025-06-GSAFAC-0000390533 |
| 2024 | 2024-06-30 | $6,944,702 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2024-06-GSAFAC-0000065218 |
| 2023 | 2023-06-30 | $6,099,858 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | SD | 2023-06-GSAFAC-0000008265 |
| 2022 | 2022-06-30 | $8,160,703 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2022-06-CENSUS-0000161143 |
| 2021 | 2021-06-30 | $4,706,641 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2021-06-CENSUS-0000161143 |
| 2020 | 2020-06-30 | $2,758,744 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2020-06-CENSUS-0000161143 |
| 2019 | 2019-06-30 | $2,858,766 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2019-06-CENSUS-0000161143 |
| 2018 | 2018-06-30 | $2,885,702 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2018-06-CENSUS-0000161143 |
| 2017 | 2017-06-30 | $3,235,984 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2017-06-CENSUS-0000161143 |
| 2016 | 2016-06-30 | $3,199,756 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2016-06-CENSUS-0000161143 |
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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $963,944 | Yes |
| 93.600 | HEAD START | $803,117 | No |
| 84.027 | INDIVIDUALS WITH DISABILITIES EDUCATION ACT - GRANTS TO STATES | $652,428 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $619,916 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES - EDUCATIONALLY DEPRIVED CHILDREN | $606,041 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $327,549 | Yes |
| 84.425 | ARP - ESSER III - K-12 EMERGENCY RELIEF FUND | $175,504 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $159,215 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $115,019 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $107,838 | Yes |
| 84.367 | SUPPORTING EFFEECTIVE INSTRUCTION STATE GRANTS | $86,285 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $49,739 | No |
| 84.334 | GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS | $44,595 | No |
| 84.048 | BASIC GRANTS TO STATES - PROGRAM DEVELOPMENT | $40,622 | No |
| 10.555 | AFTER SCHOOL SNACK PROGRAM | $36,042 | Yes |
| 84.173 | INDIVIDUALS WITH DISABILITIES EDUCATION ACT - PRESCHOOL GRANTS | $15,693 | No |
| 84.027 | INDIVIDUALS WITH DISABILITIES EDUCATION ACT - TARGETED ASSISTANCE | $9,767 | No |
| 84.425 | ARP - ESSER III - HOMELESS II | $3,504 | No |
| 10.185 | LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM | $1,925 | No |
| 84.173 | INDIVIDUALS WITH DISABILITIES EDUCATION ACT - PRESCHOOL TARGETED ASSISTANCE | $286 | 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 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. “POLK COUNTY BOARD OF EDUCATION Single Audits and Findings (NC).” https://getauditradar.com/single-audits/nc/polk-county-board-of-education-566001098/. Data as of 2026-09-18.