ROWAN-SALISBURY BOARD OF EDUCATION: Single Audit Reports and Findings
ROWAN-SALISBURY 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; ROWAN-SALISBURY BOARD OF EDUCATION is recorded in SALISBURY, North Carolina under EIN 566001834, 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 | $39,067,941 | $1,172,038 | ANDERSON SMITH & WIKE PLLC | 0 | SD | 2025-06-GSAFAC-0000392511 |
| 2024 | 2024-06-30 | $67,076,675 | $2,012,300 | ANDERSON SMITH & WIKE PLLC | 6 | SD | 2024-06-GSAFAC-0000061329 |
| 2023 | 2023-06-30 | $6,676,000 | $750,000 | Williams Overman Pierce | 1 | SD | 2023-06-GSAFAC-0000023381 |
| 2022 | 2022-06-30 | $7,738,758 | $750,000 | WILLIAMS OVERMAN PIERCE | 1 | SD | 2022-06-CENSUS-0000257529 |
| 2021 | 2021-06-30 | $1,283,477 | $750,000 | WILLIAMS OVERMAN PIERCE | 0 | — | 2021-06-CENSUS-0000252793 |
| 2020 | 2020-06-30 | $25,317,617 | $759,529 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2020-06-CENSUS-0000161155 |
| 2019 | 2019-06-30 | $22,645,704 | $750,000 | RIVES & ASSOCIATES, LLP | 0 | — | 2019-06-CENSUS-0000161155 |
| 2018 | 2018-06-30 | $22,515,656 | $750,000 | RIVES & ASSOCIATES, LLP | 0 | SD | 2018-06-CENSUS-0000161155 |
| 2017 | 2017-06-30 | $22,968,993 | $750,000 | RIVES & ASSOCIATES, LLP | 0 | SD | 2017-06-CENSUS-0000161155 |
| 2016 | 2016-06-30 | $21,128,756 | $750,000 | RIVES & ASSOCIATES, LLP | 0 | SD | 2016-06-CENSUS-0000161155 |
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 |
|---|---|---|---|
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $10,394,864 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $8,057,565 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $6,488,225 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $5,338,775 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $3,006,392 | Yes |
| 84.367 | IMPROVING TEACHER QUALITY STATE GRANTS | $1,421,760 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $789,759 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $736,452 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $488,940 | Yes |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $436,369 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $411,939 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $325,791 | Yes |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $266,777 | No |
| 12.000 | JROTC | $237,550 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $156,646 | No |
| 84.173 | SPECIAL EDUCATION_PRESCHOOL GRANTS | $96,511 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $87,530 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $73,475 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $63,434 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $48,212 | No |
| 93.235 | AFFORDABLE CARE ACT (ACA) ABSTINENCE EDUCATION PROGRAM | $39,993 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $31,000 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $23,190 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $17,400 | No |
| 84.323 | SPECIAL EDUCATION - STATE PERSONNEL DEVELOPMENT | $15,104 | 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.
Read next
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-SALISBURY 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. “ROWAN-SALISBURY BOARD OF EDUCATION Single Audits.” https://getauditradar.com/single-audits/nc/rowan-salisbury-board-of-education-566001834/. Data as of 2026-09-18.