Cherokee County Charter School: Single Audit Reports and Findings
Cherokee County Charter School filed 4 single audits between 2022 and 2025; the most recently observed auditor is MARTIN SMITH & COMPANY CPAS (2025), and the 2025 report lists 0 findings. Data as of 2026-09-17.
Data as of Sep 17, 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; Cherokee County Charter School is recorded in GAFFNEY, South Carolina under EIN 842787892, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $1,055,945 | $750,000 | MARTIN SMITH & COMPANY CPAS | 0 | — | 2025-06-GSAFAC-0000396642 |
| 2024 | 2024-06-30 | $1,354,834 | $750,000 | MARTIN SMITH & COMPANY CPAS | 0 | — | 2024-06-GSAFAC-0000391124 |
| 2023 | 2023-06-30 | $777,825 | $750,000 | MARTIN SMITH & COMPANY CPAS | 0 | — | 2023-06-GSAFAC-0000021024 |
| 2022 | 2022-06-30 | $1,117,633 | $750,000 | MARTIN SMITH & COMPANY CPAS | 0 | — | 2022-06-CENSUS-0000257863 |
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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $622,045 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $254,810 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $108,622 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $34,152 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $22,469 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $12,475 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $1,372 | 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.
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.
- Total revenue
- $9,812,305
- Total assets
- $10,459,510
- IRS object id
- 202631359349316333
- NTEE code
- B29
- Exempt under
- 501(c)(3)
- Ruling year
- 2020
- BMF release
- 2026-09-17
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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 Cherokee County Charter School 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. “Cherokee County Charter School Single Audits and Findings (SC).” https://getauditradar.com/single-audits/sc/cherokee-county-charter-school-842787892/. Data as of 2026-09-17.