LEXINGTON COUNTY SCHOOL DISTRICT FOUR - GASTON SWANSEA: Single Audit Reports and Findings
LEXINGTON COUNTY SCHOOL DISTRICT FOUR - GASTON SWANSEA filed 10 single audits between 2016 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; LEXINGTON COUNTY SCHOOL DISTRICT FOUR - GASTON SWANSEA is recorded in SWANSEA, South Carolina under EIN 570671080, 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 | $8,973,711 | $750,000 | MARTIN SMITH & COMPANY CPAS | 0 | — | 2025-06-GSAFAC-0000393157 |
| 2024 | 2024-06-30 | $10,868,165 | $750,000 | MARTIN SMITH & COMPANY CPAS | 0 | — | 2024-06-GSAFAC-0000069626 |
| 2023 | 2023-06-30 | $12,864,219 | $750,000 | MARTIN SMITH & COMPANY CPAS | 0 | — | 2023-06-GSAFAC-0000012345 |
| 2022 | 2022-06-30 | $11,326,734 | $750,000 | MARTIN SMITH & COMPANY CPAS | 0 | — | 2022-06-CENSUS-0000170779 |
| 2021 | 2021-06-30 | $6,881,129 | $750,000 | MARTIN SMITH & COMPANY CPAS | 0 | — | 2021-06-CENSUS-0000170779 |
| 2020 | 2020-06-30 | $5,944,935 | $750,000 | MARTIN SMITH & COMPANY CPAS | 0 | — | 2020-06-CENSUS-0000170779 |
| 2019 | 2019-06-30 | $5,133,570 | $750,000 | MARTIN SMITH & COMPANY CPAS | 0 | — | 2019-06-CENSUS-0000170779 |
| 2018 | 2018-06-30 | $5,543,154 | $750,000 | MARTIN SMITH & COMPANY CPAS | 0 | — | 2018-06-CENSUS-0000170779 |
| 2017 | 2017-06-30 | $5,241,118 | $750,000 | MARTIN SMITH & COMPANY CPAS | 0 | — | 2017-06-CENSUS-0000170779 |
| 2016 | 2016-06-30 | $4,922,914 | $750,000 | DERRICK STUBBS & STITH LLP | 0 | — | 2016-06-CENSUS-0000170779 |
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 | $2,067,646 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $1,818,504 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,653,446 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $1,198,420 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $1,045,768 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $176,746 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $174,629 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $173,111 | No |
| 84.126 | REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES | $119,248 | No |
| 12.000 | AJROTC | $109,082 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $85,522 | Yes |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $83,000 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $82,656 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $62,858 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $62,025 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $18,822 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $16,068 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $13,992 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $12,168 | 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 LEXINGTON COUNTY SCHOOL DISTRICT FOUR - GASTON SWANSEA 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. “LEXINGTON COUNTY SCHOOL DISTRICT FOUR - Single Audits.” https://getauditradar.com/single-audits/sc/lexington-county-school-district-four-gaston-swansea-570671080/. Data as of 2026-09-17.