Spartanburg Community College: Single Audit Reports and Findings
Spartanburg Community College filed 10 single audits between 2016 and 2025; the most recently observed auditor is CLINE BRANDT KOCHENOWER & CO., P.A. (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; Spartanburg Community College is recorded in SPARTANBURG, South Carolina under EIN 570439615, and the Clearinghouse records it as a higher education institution. 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 | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $21,416,663 | $750,000 | CLINE BRANDT KOCHENOWER & CO., P.A. | 2 | MW | 2025-06-GSAFAC-0000400587 |
| 2024 | 2024-06-30 | $18,616,651 | $750,000 | CLINE BRANDT KOCHENOWER & CO., P.A. | 0 | — | 2024-06-GSAFAC-0000062652 |
| 2023 | 2023-06-30 | $23,179,268 | $750,000 | CLINE BRANDT KOCHENOWER & CO., P.A. | 0 | — | 2023-06-GSAFAC-0000020893 |
| 2022 | 2022-06-30 | $28,754,542 | $750,000 | CLINE BRANDT KOCHENOWER & CO., P.A. | 0 | — | 2022-06-CENSUS-0000170377 |
| 2021 | 2021-06-30 | $14,494,036 | $750,000 | CLINE BRANDT KOCHENOWER & CO., P.A. | 2 | — | 2021-06-CENSUS-0000170377 |
| 2020 | 2020-06-30 | $16,510,724 | $750,000 | CLINE BRANDT KOCHENOWER & CO., P.A. | 0 | — | 2020-06-CENSUS-0000170377 |
| 2019 | 2019-06-30 | $13,859,949 | $750,000 | CLINE BRANDT KOCHENOWER & CO., P.A. | 0 | — | 2019-06-CENSUS-0000170377 |
| 2018 | 2018-06-30 | $12,636,196 | $750,000 | CLINE BRANDT KOCHENOWER & CO., P.A. | 0 | — | 2018-06-CENSUS-0000170377 |
| 2017 | 2017-06-30 | $11,836,040 | $750,000 | CLINE BRANDT KOCHENOWER & CO., P.A. | 0 | — | 2017-06-CENSUS-0000170377 |
| 2016 | 2016-06-30 | $15,445,883 | $750,000 | CLINE BRANDT KOCHENOWER & CO., P.A. | 0 | — | 2016-06-CENSUS-0000170377 |
When is the next single audit due?
If Spartanburg Community College 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 |
|---|---|---|---|
| 84.063 | FEDERAL PELL GRANT PROGRAM | $17,133,979 | Yes |
| 84.268 | FEDERAL DIRECT STUDENT LOANS | $1,836,048 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $595,113 | No |
| 84.042 | TRIO STUDENT SUPPORT SERVICES | $456,534 | Yes |
| 84.007 | FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS | $369,907 | Yes |
| 84.044 | TRIO TALENT SEARCH | $348,930 | Yes |
| 47.076 | STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) | $140,770 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $132,865 | No |
| 84.031 | HIGHER EDUCATION INSTITUTIONAL AID | $116,076 | No |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $75,131 | Yes |
| 47.076 | STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) | $67,777 | No |
| 47.084 | NSF TECHNOLOGY, INNOVATION, AND PARTNERSHIPS | $50,626 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $43,606 | No |
| 17.285 | REGISTERED APPRENTICESHIP | $27,431 | No |
| 47.076 | STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) | $23,871 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $3,514 | No |
| 47.076 | STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) | $-5,515 | 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 |
|---|---|---|---|
| 2025-001 | Special tests and provisions (N) | Material weakness / Questioned costs | No |
| 2025-002 | Special tests and provisions (N) | Other | No |
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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 Spartanburg Community College 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. “Spartanburg Community College, South Carolina Single Audits.” https://getauditradar.com/single-audits/sc/spartanburg-community-college-570439615/. Data as of 2026-11-06.