SCOTLAND COUNTY BOARD OF EDUCATION: Single Audit Reports and Findings
SCOTLAND 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; SCOTLAND COUNTY BOARD OF EDUCATION is recorded in LAURINBURG, North Carolina under EIN 560815686, 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 | $18,222,023 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2025-06-GSAFAC-0000379583 |
| 2024 | 2024-06-30 | $21,733,882 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2024-06-GSAFAC-0000062569 |
| 2023 | 2023-06-30 | $17,900,635 | $750,000 | ANDERSON SMITH & WIKE PLLC | 28 | SD | 2023-06-GSAFAC-0000016031 |
| 2022 | 2022-06-30 | $20,280,848 | $750,000 | ANDERSON SMITH & WIKE PLLC | 43 | MW / SD | 2022-06-CENSUS-0000161165 |
| 2021 | 2021-06-30 | $15,455,764 | $750,000 | ANDERSON SMITH & WIKE PLLC | 16 | MW | 2021-06-CENSUS-0000161165 |
| 2020 | 2020-06-30 | $11,599,188 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2020-06-CENSUS-0000161165 |
| 2019 | 2019-06-30 | $10,213,275 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2019-06-CENSUS-0000161165 |
| 2018 | 2018-06-30 | $8,792,970 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2018-06-CENSUS-0000161165 |
| 2017 | 2017-06-30 | $9,129,835 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2017-06-CENSUS-0000161165 |
| 2016 | 2016-06-30 | $9,717,542 | $750,000 | ANDERSON SMITH & WIKE PLLC | 0 | — | 2016-06-CENSUS-0000161165 |
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 | $5,687,662 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $4,644,797 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $2,733,334 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $1,174,105 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $1,067,357 | No |
| 84.184 | SAFE AND DRUG-FREE SCHOOLS AND COMMUNITIES_NATIONAL PROGRAMS | $844,656 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $429,875 | No |
| 84.367 | IMPROVING TEACHER QUALITY STATE GRANTS | $319,045 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $278,206 | No |
| 84.060 | INDIAN EDUCATION_GRANTS TO LOCAL EDUCATIONAL AGENCIES | $182,924 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $163,151 | No |
| 84.358 | RURAL EDUCATION | $144,963 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $111,199 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $70,301 | Yes |
| 12.000 | ROTC | $67,996 | No |
| 84.184 | SAFE AND DRUG-FREE SCHOOLS AND COMMUNITIES_NATIONAL PROGRAMS | $64,762 | No |
| 84.173 | SPECIAL EDUCATION_PRESCHOOL GRANTS | $45,483 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $29,906 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $26,858 | Yes |
| 10.579 | CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY | $26,531 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $23,924 | Yes |
| 17.259 | WIA YOUTH ACTIVITIES | $19,745 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $17,784 | No |
| 84.184 | SAFE AND DRUG-FREE SCHOOLS AND COMMUNITIES_NATIONAL PROGRAMS | $10,663 | No |
| 93.235 | AFFORDABLE CARE ACT (ACA) ABSTINENCE EDUCATION PROGRAM | $9,103 | 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 SCOTLAND 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. “SCOTLAND COUNTY BOARD OF EDUCATION Single Audits.” https://getauditradar.com/single-audits/nc/scotland-county-board-of-education-560815686/. Data as of 2026-09-18.