TRANSYLVANIA COUNTY: Single Audit Reports and Findings
TRANSYLVANIA COUNTY filed 10 single audits between 2016 and 2025; the most recently observed auditor is MARTIN STARNES & ASSOCIATES, CPAS, P.A. (2025), and the 2025 report lists 2 findings, including 1 material weakness. 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; TRANSYLVANIA COUNTY is recorded in BREVARD, North Carolina under EIN 566000343, 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 | $5,864,939 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 2 | MW / SD | 2025-06-GSAFAC-0000422046 |
| 2024 | 2024-06-30 | $6,877,759 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 1 | MW / SD | 2024-06-GSAFAC-0000383269 |
| 2023 | 2023-06-30 | $9,607,921 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 2 | MW / SD | 2023-06-GSAFAC-0000051423 |
| 2022 | 2022-06-30 | $9,318,781 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | SD | 2022-06-CENSUS-0000161180 |
| 2021 | 2021-06-30 | $5,925,196 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2021-06-CENSUS-0000161180 |
| 2020 | 2020-06-30 | $4,528,237 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2020-06-CENSUS-0000161180 |
| 2019 | 2019-06-30 | $4,043,433 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2019-06-CENSUS-0000161180 |
| 2018 | 2018-06-30 | $3,675,528 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | SD | 2018-06-CENSUS-0000161180 |
| 2017 | 2017-06-30 | $32,756,587 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 1 | MW | 2017-06-CENSUS-0000161180 |
| 2016 | 2016-06-30 | $31,673,142 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2016-06-CENSUS-0000161180 |
When is the next single audit due?
If TRANSYLVANIA 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 |
|---|---|---|---|
| 93.778 | GRANTS TO STATES FOR MEDICAID | $1,329,949 | Yes |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $1,000,000 | Yes |
| 93.658 | FOSTER CARE TITLE IV-E | $415,847 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $387,575 | Yes |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $345,282 | No |
| 16.838 | COMPREHENSIVE OPIOID, STIMULANT, AND SUBSTANCE USE PROGRAM | $190,199 | No |
| 93.563 | CHILD SUPPORT SERVICES | $157,342 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $155,514 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $152,184 | No |
| 93.967 | CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH | $139,592 | No |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $135,955 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $127,112 | No |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $125,912 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $107,431 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $99,018 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $84,466 | No |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $80,000 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $79,624 | No |
| 93.276 | DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS | $78,450 | No |
| 93.912 | RURAL HEALTHCARE SERVICES PROGRAMS | $64,494 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $62,259 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $58,987 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $52,178 | No |
| 16.838 | COMPREHENSIVE OPIOID, STIMULANT, AND SUBSTANCE USE PROGRAM | $48,489 | No |
| 10.923 | EMERGENCY WATERSHED PROTECTION PROGRAM | $40,920 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-003 | Special tests and provisions (N) | Significant deficiency | No |
| 2025-004 | Special tests and provisions (N) | Significant deficiency | Yes |
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 TRANSYLVANIA 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. “Transylvania County, North Carolina Single Audits 2016–2025.” https://getauditradar.com/single-audits/nc/transylvania-county-566000343/. Data as of 2026-11-06.