COUNTY OF ABBEVILLE: Single Audit Reports and Findings
COUNTY OF ABBEVILLE filed 3 single audits between 2023 and 2025; the most recently observed auditor is MARTIN SMITH & COMPANY CPAS (2025), and the 2025 report lists 0 findings, including 1 material weakness. 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; COUNTY OF ABBEVILLE is recorded in ABBEVILLE, South Carolina under EIN 576000297, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $859,179 | $750,000 | MARTIN SMITH & COMPANY CPAS | 0 | MW | 2025-06-GSAFAC-0000401325 |
| 2024 | 2024-06-30 | $1,034,066 | $750,000 | MARTIN SMITH & COMPANY CPAS | 0 | MW | 2024-06-GSAFAC-0000364035 |
| 2023 | 2023-06-30 | $2,522,556 | $750,000 | MARTIN SMITH & COMPANY CPAS | 0 | — | 2023-06-GSAFAC-0000027280 |
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 |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $442,789 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $148,159 | No |
| 15.226 | PAYMENTS IN LIEU OF TAXES | $127,740 | No |
| 45.310 | GRANTS TO STATES | $75,406 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $50,861 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $7,497 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $4,401 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $1,285 | No |
| 93.674 | JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD | $1,041 | 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.
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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 COUNTY OF ABBEVILLE 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. “COUNTY OF ABBEVILLE Single Audits and Findings (SC).” https://getauditradar.com/single-audits/sc/county-of-abbeville-576000297/. Data as of 2026-09-17.