ORANGEBURG COUNTY: Single Audit Reports and Findings

ORANGEBURG COUNTY filed 10 single audits between 2016 and 2025; the most recently observed auditor is MAULDIN & JENKINS, LLC (2025), and the 2025 report lists 2 findings, including 1 material weakness. 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; ORANGEBURG COUNTY is recorded in ORANGEBURG, South Carolina under EIN 576000775, 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.

Single audits filed by ORANGEBURG COUNTY
Audit yearFiscal year endFederal expendedThreshold appliedAuditor observedFindingsMW / SDFAC report
20252025-06-30$4,906,698$750,000MAULDIN & JENKINS, LLC2MW2025-06-GSAFAC-0000425361
20242024-06-30$8,535,006$750,000MAULDIN & JENKINS, LLC2MW2024-06-GSAFAC-0000377660
20232023-06-30$9,586,782$750,000MAULDIN & JENKINS, LLC2MW2023-06-GSAFAC-0000061530
20222022-06-30$9,115,315$750,000MAULDIN & JENKINS, LLC1—2022-06-GSAFAC-0000044191
20212021-06-30$3,496,752$750,000WEBSTERROGERS LLP6MW / SD2021-06-CENSUS-0000170431
20202020-06-30$2,939,758$750,000WEBSTERROGERS LLP4MW / SD2020-06-CENSUS-0000170431
20192019-06-30$2,511,439$750,000WEBSTERROGERS LLP2MW / SD2019-06-CENSUS-0000170431
20182018-06-30$2,702,302$750,000WEBSTERROGERS LLP3MW / SD2018-06-CENSUS-0000170431
20172017-06-30$2,658,938$750,000WEBSTERROGERS LLP3MW2017-06-CENSUS-0000170431
20162016-06-30$6,565,405$750,000WEBSTERROGERS LLP5MW2016-06-CENSUS-0000170431

When is the next single audit due?

If ORANGEBURG COUNTY 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.

Federal programs on the most recent report
ALNProgramExpendedMajor
10.752RURAL ECONNECTIVITY PILOT PROGRAM$2,145,052Yes
21.027CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS$1,296,953Yes
93.563CHILD SUPPORT SERVICES$640,570No
14.239HOME INVESTMENT PARTNERSHIPS PROGRAM$615,390No
14.218COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS$120,849No
10.558CHILD AND ADULT CARE FOOD PROGRAM$40,314No
97.042EMERGENCY MANAGEMENT PERFORMANCE GRANTS$34,199No
16.738EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM$13,371No

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.

Findings on the most recent report
ReferenceRequirementSeverityRepeat
2025-006Reporting (L)Material weaknessYes
2025-007Reporting (L)Material weaknessYes

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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 ORANGEBURG COUNTY 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. “Orangeburg County, South Carolina Single Audits 2016–2025.” https://getauditradar.com/single-audits/sc/orangeburg-county-576000775/. Data as of 2026-11-06.