TOWN OF SPRUCE PINE: Single Audit Reports and Findings
TOWN OF SPRUCE PINE filed 2 single audits between 2017 and 2025; the most recently observed auditor is COMBS, TENNANT & CARPENTER, P.C. (2025), and the 2025 report lists 6 findings, including 1 material weakness. 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; TOWN OF SPRUCE PINE is recorded in SPRUCE PINE, North Carolina under EIN 566001342, 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 | $9,458,446 | $750,000 | COMBS, TENNANT & CARPENTER, P.C. | 6 | MW / SD | 2025-06-GSAFAC-0000413442 |
| 2017 | 2017-06-30 | $814,844 | $750,000 | COMBS, TENNANT & CARPENTER, P.C. | 0 | — | 2017-06-CENSUS-0000240907 |
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 |
|---|---|---|---|
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $9,371,511 | Yes |
| 10.351 | RURAL BUSINESS DEVELOPMENT GRANT | $53,656 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $33,279 | 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 |
|---|---|---|---|
| 2025-005 | L | Material weakness | No |
| 2025-006 | B | Significant deficiency | No |
| 2025-007 | I | Significant deficiency | No |
| 2025-008 | I | Significant deficiency | No |
| 2025-009 | I | Significant deficiency | No |
| 2025-010 | I | Significant deficiency | No |
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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 TOWN OF SPRUCE PINE 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. “TOWN OF SPRUCE PINE Single Audits and Findings (NC).” https://getauditradar.com/single-audits/nc/town-of-spruce-pine-566001342/. Data as of 2026-09-18.