Swain County: Single Audit Reports and Findings
Swain County filed 10 single audits between 2016 and 2025; the most recently observed auditor is TURNER & COMPANY CPAS P.A. (2025), and the 2025 report lists 0 findings. Data as of 2026-11-06.
Data as of Nov 6, 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; Swain County is recorded in BRYSON CITY, North Carolina under EIN 566000342, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $3,476,340 | $750,000 | TURNER & COMPANY CPAS P.A. | 0 | SD | 2025-06-GSAFAC-0000405027 |
| 2024 | 2024-06-30 | $3,032,093 | $750,000 | TURNER & COMPANY CPAS P.A. | 0 | — | 2024-06-GSAFAC-0000066346 |
| 2023 | 2023-06-30 | $2,927,103 | $750,000 | TURNER & COMPANY CPAS P.A. | 0 | — | 2023-06-GSAFAC-0000023121 |
| 2022 | 2022-06-30 | $3,397,449 | $750,000 | TURNER & COMPANY CPAS P.A. | 0 | — | 2022-06-CENSUS-0000161177 |
| 2021 | 2021-06-30 | $2,888,990 | $750,000 | TURNER & COMPANY CPAS P.A. | 0 | — | 2021-06-CENSUS-0000161177 |
| 2020 | 2020-06-30 | $2,901,209 | $750,000 | TURNER & COMPANY CPAS P.A. | 0 | — | 2020-06-CENSUS-0000161177 |
| 2019 | 2019-06-30 | $2,216,714 | $750,000 | TURNER & COMPANY CPAS P.A. | 0 | — | 2019-06-CENSUS-0000161177 |
| 2018 | 2018-06-30 | $2,488,859 | $750,000 | TURNER & COMPANY CPAS P.A. | 3 | SD | 2018-06-CENSUS-0000161177 |
| 2017 | 2017-06-30 | $20,206,467 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 3 | MW | 2017-06-CENSUS-0000161177 |
| 2016 | 2016-06-30 | $17,693,104 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2016-06-CENSUS-0000161177 |
When is the next single audit due?
If Swain County is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "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 | $1,070,379 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $738,262 | Yes |
| 93.658 | FOSTER CARE TITLE IV-E | $394,416 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $289,665 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $183,077 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $164,111 | No |
| 93.563 | CHILD SUPPORT SERVICES | $158,337 | No |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $86,667 | No |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $73,234 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $56,635 | No |
| 93.217 | FAMILY PLANNING SERVICES | $34,914 | No |
| 93.967 | CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH | $31,740 | No |
| 93.991 | PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT | $30,741 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $30,589 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $30,139 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $20,625 | No |
| 93.674 | JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD | $18,970 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $17,511 | No |
| 93.556 | MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM | $17,192 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $12,210 | No |
| 10.665 | SCHOOLS AND ROADS - GRANTS TO STATES | $6,918 | No |
| 93.645 | STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM | $6,166 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $2,745 | No |
| 93.917 | HIV CARE FORMULA GRANTS | $728 | No |
| 93.566 | REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS | $219 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
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 Swain 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. “Swain County, North Carolina Single Audits 2016–2025.” https://getauditradar.com/single-audits/nc/swain-county-566000342/. Data as of 2026-11-06.