CITY OF SPARTANBURG: Single Audit Reports and Findings
CITY OF SPARTANBURG's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted March 11, 2026; the auditor observed on that filing is Greene Finney Cauley, LLP. It reported 1 finding, including a material weakness. 10 filings from 2016 to 2025 are on record. 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; CITY OF SPARTANBURG is recorded in SPARTANBURG, South Carolina under EIN 576000245, 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 | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $7,100,429 | $750,000 | Greene Finney Cauley, LLP | Unmodified | 1 | MW | 2025-06-GSAFAC-0000405784 |
| 2024 | 2024-06-30 | $15,959,563 | $750,000 | Greene Finney Cauley, LLP | Unmodified | 1 | MW | 2024-06-GSAFAC-0000353147 |
| 2023 | 2023-06-30 | $3,522,726 | $750,000 | Greene Finney Cauley, LLP | Unmodified | 0 | MW | 2023-06-GSAFAC-0000014256 |
| 2022 | 2022-06-30 | $5,176,552 | $750,000 | Greene Finney Cauley, LLP | Unmodified | 1 | MW | 2022-06-CENSUS-0000195157 |
| 2021 | 2021-06-30 | $4,627,233 | $750,000 | Greene Finney Cauley, LLP | Unmodified | 0 | SD | 2021-06-CENSUS-0000195157 |
| 2020 | 2020-06-30 | $6,142,902 | $750,000 | Greene Finney Cauley, LLP | Unmodified | 0 | SD | 2020-06-CENSUS-0000195157 |
| 2019 | 2019-06-30 | $14,376,682 | $750,000 | Greene Finney Cauley, LLP | Unmodified | 0 | SD | 2019-06-CENSUS-0000195157 |
| 2018 | 2018-06-30 | $7,783,001 | $750,000 | Greene Finney Cauley, LLP | Unmodified | 0 | — | 2018-06-CENSUS-0000195157 |
| 2017 | 2017-06-30 | $11,200,901 | $750,000 | Greene Finney Cauley, LLP | Unmodified | 0 | — | 2017-06-CENSUS-0000195157 |
| 2016 | 2016-06-30 | $3,118,560 | $750,000 | Greene Finney Cauley, LLP | Unmodified | 0 | — | 2016-06-CENSUS-0000195157 |
When is the next single audit due?
If CITY OF SPARTANBURG 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 |
|---|---|---|---|
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $3,895,546 | Yes |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $530,863 | No |
| 20.507 | FEDERAL TRANSIT FORMULA GRANTS | $500,000 | No |
| 20.507 | FEDERAL TRANSIT FORMULA GRANTS | $322,573 | No |
| 16.817 | BYRNE CRIMINAL JUSTICE INNOVATION PROGRAM | $307,710 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $178,752 | Yes |
| 21.027 | COVID-19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $166,000 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $150,000 | Yes |
| 14.239 | COVID-19 - HOME INVESTMENT PARTNERSHIPS PROGRAM | $144,999 | No |
| 20.507 | FEDERAL TRANSIT FORMULA GRANTS | $134,635 | No |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $105,977 | No |
| 20.507 | FEDERAL TRANSIT FORMULA GRANTS | $90,472 | No |
| 14.267 | CONTINUUM OF CARE PROGRAM | $82,132 | No |
| 15.916 | OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING | $65,785 | No |
| 14.900 | LEAD HAZARD REDUCTION GRANT PROGRAM | $63,282 | No |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $60,687 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $57,741 | No |
| 14.267 | CONTINUUM OF CARE PROGRAM | $54,066 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $50,121 | No |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $28,725 | No |
| 16.922 | EQUITABLE SHARING PROGRAM | $27,249 | No |
| 20.507 | COVID-19 - FEDERAL TRANSIT FORMULA GRANTS | $25,000 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $21,230 | No |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $20,000 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $8,623 | 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 | Reporting (L) | Material weakness | Yes |
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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 CITY OF SPARTANBURG 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. “City of Spartanburg, South Carolina Single Audit FY2025.” https://getauditradar.com/single-audits/sc/city-of-spartanburg-576000245/. Data as of 2026-11-06.