Spartanburg County School District Two: Single Audit Reports and Findings
Spartanburg County School District Two filed 10 single audits between 2016 and 2025; the most recently observed auditor is MCABEE, SCHWARTZ, HALLIDAY & CO. (2025), and the 2025 report lists 4 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 Two is recorded in CHESNEE, South Carolina under EIN 570787324, 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 | $20,432,259 | $750,000 | MCABEE, SCHWARTZ, HALLIDAY & CO. | 4 | SD | 2025-06-GSAFAC-0000391440 |
| 2024 | 2024-06-30 | $19,085,291 | $750,000 | MCABEE, SCHWARTZ, HALLIDAY & CO. | 0 | — | 2024-06-GSAFAC-0000066722 |
| 2023 | 2023-06-30 | $20,470,236 | $750,000 | MCABEE, SCHWARTZ, HALLIDAY & CO. | 0 | — | 2023-06-GSAFAC-0000008461 |
| 2022 | 2022-06-30 | $20,895,171 | $750,000 | MCABEE, SCHWARTZ, HALLIDAY & CO. | 0 | — | 2022-06-CENSUS-0000170804 |
| 2021 | 2021-06-30 | $12,283,057 | $750,000 | MCABEE, SCHWARTZ, HALLIDAY & CO. | 0 | — | 2021-06-CENSUS-0000170804 |
| 2020 | 2020-06-30 | $8,418,767 | $750,000 | MCABEE, SCHWARTZ, HALLIDAY & CO. | 5 | SD | 2020-06-CENSUS-0000170804 |
| 2019 | 2019-06-30 | $8,851,751 | $750,000 | MCABEE, SCHWARTZ, HALLIDAY & CO. | 0 | — | 2019-06-CENSUS-0000170804 |
| 2018 | 2018-06-30 | $8,504,909 | $750,000 | MCABEE, SCHWARTZ, HALLIDAY & CO. | 0 | — | 2018-06-CENSUS-0000170804 |
| 2017 | 2017-06-30 | $8,450,503 | $750,000 | MCABEE, SCHWARTZ, HALLIDAY & CO. | 3 | SD | 2017-06-CENSUS-0000170804 |
| 2016 | 2016-06-30 | $8,503,302 | $750,000 | MCABEE, SCHWARTZ, HALLIDAY & CO. | 11 | SD | 2016-06-CENSUS-0000170804 |
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 | $5,319,043 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $4,719,438 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $2,290,070 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,992,296 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $1,505,922 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $587,518 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $467,632 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $450,693 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $389,383 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $357,218 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $314,052 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $271,264 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $234,000 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $176,573 | No |
| 12.000 | ISSUE OF DEPARTMENT OF DEFENSE EXCESS EQUIPMENT | $153,211 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $100,745 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $97,094 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $89,369 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $87,386 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $72,804 | Yes |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $72,607 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $69,146 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $65,636 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $63,600 | No |
| 17.258 | WIOA ADULT PROGRAM | $62,389 | 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 | N | 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 Two 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 Two Single Audits.” https://getauditradar.com/single-audits/sc/spartanburg-county-school-district-two-570787324/. Data as of 2026-09-17.