SCOTLAND COUNTY: Single Audit Reports and Findings
SCOTLAND COUNTY filed 9 single audits between 2016 and 2024; the most recently observed auditor is THOMPSON, PRICE, SCOTT, ADAMS & CO., P.A. (2024), and the 2024 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; SCOTLAND COUNTY is recorded in LAURINBURG, North Carolina under EIN 566000339, 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 |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $9,945,148 | $750,000 | THOMPSON, PRICE, SCOTT, ADAMS & CO., P.A. | 2 | SD | 2024-06-GSAFAC-0000364715 |
| 2023 | 2023-06-30 | $8,273,898 | $750,000 | THOMPSON, PRICE, SCOTT, ADAMS & CO., P.A. | 5 | SD | 2023-06-GSAFAC-0000037772 |
| 2022 | 2022-06-30 | $7,394,002 | $750,000 | THOMPSON, PRICE, SCOTT, ADAMS & CO., P.A. | 6 | SD | 2022-06-CENSUS-0000161164 |
| 2021 | 2021-06-30 | $7,034,293 | $750,000 | Roche, Head & Associates, PLLC | 2 | SD | 2021-06-CENSUS-0000161164 |
| 2020 | 2020-06-30 | $5,599,486 | $750,000 | Roche, Head & Associates, PLLC | 1 | SD | 2020-06-CENSUS-0000161164 |
| 2019 | 2019-06-30 | $6,052,272 | $750,000 | ROCHE, HEAD & ASSOCIATES, PLLC | 1 | — | 2019-06-CENSUS-0000161164 |
| 2018 | 2018-06-30 | $5,679,680 | $750,000 | Roche, Head & Associates, PLLC | 2 | SD | 2018-06-CENSUS-0000161164 |
| 2017 | 2017-06-30 | $56,267,439 | $1,688,023 | Roche, Head & Associates, PLLC | 2 | SD | 2017-06-CENSUS-0000161164 |
| 2016 | 2016-06-30 | $55,078,083 | $1,652,342 | PARKER, WAGONER & ROCHE, PLLC | 1 | SD | 2016-06-CENSUS-0000161164 |
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 | $4,120,511 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $1,528,559 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $908,686 | Yes |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $659,656 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $565,398 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $312,134 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $307,722 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $217,893 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $166,491 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $149,265 | No |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $141,036 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $138,995 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $136,681 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $124,368 | No |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $95,903 | No |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $64,090 | No |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $62,780 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $60,484 | No |
| 93.217 | FAMILY PLANNING SERVICES | $45,896 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $39,698 | No |
| 93.991 | PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT | $30,431 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $24,369 | No |
| 93.053 | NUTRITION SERVICES INCENTIVE PROGRAM | $12,912 | No |
| 93.324 | STATE HEALTH INSURANCE ASSISTANCE PROGRAM | $8,189 | No |
| 93.556 | MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM | $7,771 | 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 |
|---|---|---|---|
| 2024-002 | E | Significant deficiency | Yes |
| 2024-003 | E | Significant deficiency | 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 SCOTLAND 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. “SCOTLAND COUNTY Single Audits and Findings (NC).” https://getauditradar.com/single-audits/nc/scotland-county-566000339/. Data as of 2026-09-18.