Watauga County: Single Audit Reports and Findings
Watauga County filed 10 single audits between 2016 and 2025; the most recently observed auditor is C. Randolph CPA, PLLC (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; Watauga County is recorded in BOONE, North Carolina under EIN 566001816, 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 | $7,099,989 | $750,000 | C. Randolph CPA, PLLC | 0 | — | 2025-06-GSAFAC-0000408073 |
| 2024 | 2024-06-30 | $5,630,399 | $750,000 | C. Randolph CPA, PLLC | 0 | — | 2024-06-GSAFAC-0000349941 |
| 2023 | 2023-06-30 | $7,428,510 | $750,000 | C. Randolph CPA, PLLC | 0 | SD | 2023-06-GSAFAC-0000029341 |
| 2022 | 2022-06-30 | $8,245,186 | $750,000 | C. Randolph CPA, PLLC | 1 | SD | 2022-06-CENSUS-0000161197 |
| 2021 | 2021-06-30 | $4,680,483 | $750,000 | C. Randolph CPA, PLLC | 0 | — | 2021-06-CENSUS-0000161197 |
| 2020 | 2020-06-30 | $4,461,245 | $750,000 | C. Randolph CPA, PLLC | 0 | — | 2020-06-CENSUS-0000161197 |
| 2019 | 2019-06-30 | $3,149,278 | $750,000 | GOULD KILLIAN CPA GROUP, P.A. | 3 | MW / SD | 2019-06-CENSUS-0000161197 |
| 2018 | 2018-06-30 | $2,988,216 | $750,000 | GOULD KILLIAN CPA GROUP, P.A. | 3 | MW | 2018-06-CENSUS-0000161197 |
| 2017 | 2017-06-30 | $25,976,556 | $750,000 | Misty D Watson CPA PA | 4 | SD | 2017-06-CENSUS-0000161197 |
| 2016 | 2016-06-30 | $25,654,719 | $750,000 | Misty D Watson CPA PA | 0 | — | 2016-06-CENSUS-0000161197 |
When is the next single audit due?
If Watauga 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 |
|---|---|---|---|
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $3,558,078 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $1,374,571 | Yes |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $396,555 | No |
| 93.658 | FOSTER CARE_TITLE IV-E | $298,836 | No |
| 93.563 | CHILD SUPPORT ENFORCEMENT | $225,504 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $194,380 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $193,149 | No |
| 93.658 | FOSTER CARE_TITLE IV-E | $157,404 | No |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $148,483 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART B_GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $135,772 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART C_NUTRITION SERVICES | $114,466 | No |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $81,385 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART C_NUTRITION SERVICES | $47,062 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $42,593 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $35,205 | No |
| 93.053 | NUTRITION SERVICES INCENTIVE PROGRAM | $30,936 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $20,625 | No |
| 93.645 | STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM | $20,557 | No |
| 93.556 | PROMOTING SAFE AND STABLE FAMILIES | $8,002 | No |
| 93.779 | CENTERS FOR MEDICARE AND MEDICAID SERVICES (CMS) RESEARCH, DEMONSTRATIONS AND EVALUATIONS | $7,908 | No |
| 93.659 | ADOPTION ASSISTANCE | $5,959 | No |
| 93.674 | JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD | $4,566 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART B_GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $333 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $0 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $0 | 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 Watauga 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. “Watauga County, North Carolina Single Audits 2016–2025.” https://getauditradar.com/single-audits/nc/watauga-county-566001816/. Data as of 2026-11-06.