Western Piedmont COG: Single Audit Reports and Findings
Western Piedmont COG filed 10 single audits between 2016 and 2025; the most recently observed auditor is Thompson, Price, Scott, Adams & Co. (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; Western Piedmont COG is recorded in HICKORY, North Carolina under EIN 560955853, 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 | $17,456,033 | $750,000 | Thompson, Price, Scott, Adams & Co. | 0 | SD | 2025-06-GSAFAC-0000413072 |
| 2024 | 2024-06-30 | $16,008,863 | $750,000 | Thompson, Price, Scott, Adams & Co. | 0 | MW | 2024-06-GSAFAC-0000344499 |
| 2023 | 2023-06-30 | $14,130,046 | $750,000 | Thompson, Price, Scott, Adams & Co. | 0 | — | 2023-06-GSAFAC-0000016020 |
| 2022 | 2022-06-30 | $12,913,086 | $750,000 | Thompson, Price, Scott, Adams & Co. | 0 | — | 2022-06-CENSUS-0000081973 |
| 2021 | 2021-06-30 | $12,577,690 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 0 | — | 2021-06-CENSUS-0000081973 |
| 2020 | 2020-06-30 | $10,814,175 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 1 | MW | 2020-06-CENSUS-0000081973 |
| 2019 | 2019-06-30 | $10,920,693 | $750,000 | MARTIN STARNES & ASSOCIATES, CPAS, P.A. | 1 | MW | 2019-06-CENSUS-0000081973 |
| 2018 | 2018-06-30 | $10,174,376 | $750,000 | LOWDERMILK CHURCH & CO., LLP | 0 | — | 2018-06-CENSUS-0000081973 |
| 2017 | 2017-06-30 | $10,054,990 | $750,000 | LOWDERMILK CHURCH & CO., LLP | 0 | — | 2017-06-CENSUS-0000081973 |
| 2016 | 2016-06-30 | $11,611,870 | $750,000 | LOWDERMILK CHURCH & CO., LLP | 0 | — | 2016-06-CENSUS-0000081973 |
When is the next single audit due?
If Western Piedmont COG 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 |
|---|---|---|---|
| 14.871 | SECTION 8 HOUSING CHOICE VOUCHERS | $8,917,264 | Yes |
| 14.879 | MAINSTREAM VOUCHERS | $1,615,326 | Yes |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $890,991 | Yes |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $874,448 | Yes |
| 17.259 | WIOA YOUTH ACTIVITIES | $755,599 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $677,119 | Yes |
| 17.258 | WIOA ADULT PROGRAM | $653,729 | No |
| 14.850 | Valdese Public Housing Operating | $527,668 | No |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $489,895 | No |
| 14.872 | PUBLIC HOUSING CAPITAL FUND | $433,985 | No |
| 17.278 | WIOA DISLOCATED WORKER FORMULA GRANTS | $376,274 | No |
| 93.052 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E | $219,427 | No |
| 17.277 | WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS | $205,578 | No |
| 14.880 | Family Unification Program (FUP) | $159,331 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $122,079 | No |
| 23.009 | APPALACHIAN LOCAL DEVELOPMENT DISTRICT ASSISTANCE | $110,156 | No |
| 93.053 | NUTRITION SERVICES INCENTIVE PROGRAM | $109,232 | Yes |
| 14.896 | FAMILY SELF-SUFFICIENCY PROGRAM | $92,095 | No |
| 11.302 | ECONOMIC DEVELOPMENT SUPPORT FOR PLANNING ORGANIZATIONS | $60,787 | No |
| 23.002 | APPALACHIAN AREA DEVELOPMENT | $58,043 | No |
| 93.043 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES | $36,897 | No |
| 14.169 | HOUSING COUNSELING ASSISTANCE PROGRAM | $33,296 | No |
| 93.042 | SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS | $18,301 | No |
| 93.071 | MEDICARE ENROLLMENT ASSISTANCE PROGRAM | $13,783 | No |
| 93.041 | SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION | $4,730 | 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.
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
Where to find the return itself, and what our Form 990 data covers: Form 990 lookup.
- Total revenue
- $19,823,138
- Total assets
- $9,439,695
- NTEE code
- W00O
- Exempt under
- 501(c)(3)
- Ruling year
- 1974
- BMF release
- 2026-10-20
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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 Western Piedmont COG 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. “Western Piedmont COG, North Carolina Single Audits 2016–2025.” https://getauditradar.com/single-audits/nc/western-piedmont-cog-560955853/. Data as of 2026-11-06.