Spartanburg County School District 3: Single Audit Reports and Findings
Spartanburg County School District 3 filed 10 single audits between 2016 and 2025; the most recently observed auditor is MCABEE, SCHWARTZ, HALLIDAY & CO. (2025), and the 2025 report lists 16 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; Spartanburg County School District 3 is recorded in SPARTANBURG, South Carolina under EIN 570759273, 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 | $5,173,619 | $750,000 | MCABEE, SCHWARTZ, HALLIDAY & CO. | 16 | SD | 2025-06-GSAFAC-0000393161 |
| 2024 | 2024-06-30 | $6,237,646 | $750,000 | MCABEE, SCHWARTZ, HALLIDAY & CO. | 0 | — | 2024-06-GSAFAC-0000344960 |
| 2023 | 2023-06-30 | $9,136,962 | $750,000 | MANLEY GARVIN, LLC | 0 | — | 2023-06-GSAFAC-0000009800 |
| 2022 | 2022-06-30 | $6,376,736 | $750,000 | MANLEY GARVIN, LLC | 0 | — | 2022-06-CENSUS-0000170805 |
| 2021 | 2021-06-30 | $4,378,516 | $750,000 | MANLEY GARVIN, LLC | 0 | — | 2021-06-CENSUS-0000170805 |
| 2020 | 2020-06-30 | $3,289,765 | $750,000 | GREENE FINNEY CAULEY, LLP | 0 | SD | 2020-06-CENSUS-0000170805 |
| 2019 | 2019-06-30 | $3,201,934 | $750,000 | GREENE FINNEY CAULEY, LLP | 0 | — | 2019-06-CENSUS-0000170805 |
| 2018 | 2018-06-30 | $3,364,971 | $750,000 | GREENE FINNEY CAULEY, LLP | 0 | — | 2018-06-CENSUS-0000170805 |
| 2017 | 2017-06-30 | $3,564,040 | $750,000 | GREENE FINNEY CAULEY, LLP | 0 | — | 2017-06-CENSUS-0000170805 |
| 2016 | 2016-06-30 | $3,430,607 | $750,000 | GREENE FINNEY CAULEY, LLP | 0 | — | 2016-06-CENSUS-0000170805 |
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 | $1,455,058 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $979,556 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $674,549 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $482,096 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $249,211 | Yes |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $245,009 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $129,260 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $107,171 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $94,670 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $90,850 | Yes |
| 12.000 | ISSUE OF DEPARTMENT OF DEFENSE EXCESS EQUIPMENT | $84,215 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $75,894 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $74,962 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $58,983 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $52,058 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $50,558 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $49,619 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $44,284 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $36,556 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $29,449 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $23,029 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $21,278 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $12,779 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $11,048 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $10,039 | 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 | B | Material weakness | No |
| 2025-002 | I | Significant deficiency | 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 County School District 3 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 County School District 3 Single Audits.” https://getauditradar.com/single-audits/sc/spartanburg-county-school-district-3-570759273/. Data as of 2026-09-17.