FLORENCE COUNTY SCHOOL DISTRICT NO. 5: Single Audit Reports and Findings
FLORENCE COUNTY SCHOOL DISTRICT NO. 5 filed 10 single audits between 2016 and 2025; the most recently observed auditor is KENNETH COBB & COMPANY (2025), and the 2025 report lists 14 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; FLORENCE COUNTY SCHOOL DISTRICT NO. 5 is recorded in JOHNSONVILLE, South Carolina under EIN 570641052, 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 | $3,042,482 | $750,000 | KENNETH COBB & COMPANY | 14 | SD | 2025-06-GSAFAC-0000390571 |
| 2024 | 2024-06-30 | $4,801,133 | $750,000 | KENNETH COBB & COMPANY | 14 | SD | 2024-06-GSAFAC-0000065307 |
| 2023 | 2023-06-30 | $3,150,133 | $750,000 | KENNETH COBB & COMPANY | 15 | SD | 2023-06-GSAFAC-0000006666 |
| 2022 | 2022-06-30 | $3,618,485 | $750,000 | KENNETH COBB & COMPANY | 11 | SD | 2022-06-CENSUS-0000170759 |
| 2021 | 2021-06-30 | $3,080,096 | $750,000 | KENNETH COBB & COMPANY | 10 | SD | 2021-06-CENSUS-0000170759 |
| 2020 | 2020-06-30 | $2,922,264 | $750,000 | KENNETH COBB & COMPANY | 12 | SD | 2020-06-CENSUS-0000170759 |
| 2019 | 2019-06-30 | $1,847,344 | $750,000 | KENNETH COBB & COMPANY | 10 | SD | 2019-06-CENSUS-0000170759 |
| 2018 | 2018-06-30 | $1,837,505 | $750,000 | KENNETH COBB & COMPANY | 10 | SD | 2018-06-CENSUS-0000170759 |
| 2017 | 2017-06-30 | $1,843,705 | $750,000 | KENNETH COBB & COMPANY | 9 | SD | 2017-06-CENSUS-0000170759 |
| 2016 | 2016-06-30 | $1,879,961 | $750,000 | KENNETH COBB & COMPANY | 11 | SD | 2016-06-CENSUS-0000170759 |
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 | $957,658 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $621,291 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $427,258 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $314,488 | No |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $241,660 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $145,884 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $145,521 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $50,892 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $45,045 | No |
| 84.358 | RURAL EDUCATION | $39,217 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $25,186 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $23,221 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $2,813 | Yes |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $2,348 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | P | Significant deficiency | 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 FLORENCE COUNTY SCHOOL DISTRICT NO. 5 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. “FLORENCE COUNTY SCHOOL DISTRICT NO. 5 Single Audits.” https://getauditradar.com/single-audits/sc/florence-county-school-district-no-5-570641052/. Data as of 2026-09-17.