Rowan County: Single Audit Reports and Findings
Rowan 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 2 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; Rowan County is recorded in SALISBURY, North Carolina under EIN 566000336, 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 | $17,471,132 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 2 | — | 2025-06-GSAFAC-0000399415 |
| 2024 | 2024-06-30 | $16,643,333 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 4 | SD | 2024-06-GSAFAC-0000069661 |
| 2023 | 2023-06-30 | $22,763,318 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 15 | SD | 2023-06-GSAFAC-0000008569 |
| 2022 | 2022-06-30 | $19,648,954 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 12 | MW / SD | 2022-06-CENSUS-0000161154 |
| 2021 | 2021-06-30 | $17,015,304 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 2 | MW / SD | 2021-06-CENSUS-0000161154 |
| 2020 | 2020-06-30 | $13,913,027 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2020-06-CENSUS-0000161154 |
| 2019 | 2019-06-30 | $11,917,476 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2019-06-CENSUS-0000161154 |
| 2018 | 2018-06-30 | $12,479,209 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 2 | MW | 2018-06-CENSUS-0000161154 |
| 2017 | 2017-06-30 | $150,248,705 | $3,000,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 4 | MW | 2017-06-CENSUS-0000161154 |
| 2016 | 2016-06-30 | $144,056,112 | $3,000,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 2 | SD | 2016-06-CENSUS-0000161154 |
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 | $4,434,134 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $3,605,452 | Yes |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $1,625,270 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $1,544,196 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $1,037,136 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $667,931 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $636,293 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $565,357 | Yes |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $499,569 | Yes |
| 20.526 | BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS | $320,936 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $282,487 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $259,070 | No |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $257,887 | No |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $249,721 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $219,378 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $176,656 | No |
| 20.513 | ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES | $122,215 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $94,391 | No |
| 93.217 | FAMILY PLANNING SERVICES | $86,683 | No |
| 16.753 | CONGRESSIONALLY RECOMMENDED AWARDS | $77,844 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $66,415 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $63,822 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $63,456 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $63,012 | No |
| 93.645 | STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM | $60,473 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | N | Material weakness | Yes |
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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 Rowan 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. “Rowan County Single Audits and Findings (NC).” https://getauditradar.com/single-audits/nc/rowan-county-566000336/. Data as of 2026-09-18.