City of Martin: Single Audit Reports and Findings
City of Martin filed 6 single audits between 2020 and 2025; the most recently observed auditor is COWART REESE SARGENT CPAS PC (2025), and the 2025 report lists 0 findings, including 1 material weakness. Data as of 2026-09-16.
Data as of Sep 16, 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; City of Martin is recorded in MARTIN, Tennessee under EIN 626000652, 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 | $17,298,007 | $750,000 | COWART REESE SARGENT CPAS PC | 0 | MW / SD | 2025-06-GSAFAC-0000408856 |
| 2024 | 2024-06-30 | $20,824,481 | $750,000 | COWART REESE SARGENT CPAS PC | 0 | SD | 2024-06-GSAFAC-0000364109 |
| 2023 | 2023-06-30 | $18,084,092 | $750,000 | COWART REESE SARGENT CPAS PC | 0 | MW / SD | 2023-06-GSAFAC-0000033402 |
| 2022 | 2022-06-30 | $20,947,033 | $750,000 | ALEXANDER THOMPSON ARNOLD PLLC | 0 | — | 2022-06-CENSUS-0000227574 |
| 2021 | 2021-06-30 | $9,693,826 | $750,000 | ALEXANDER THOMPSON ARNOLD PLLC | 0 | — | 2021-06-CENSUS-0000227574 |
| 2020 | 2020-06-30 | $3,886,711 | $750,000 | ALEXANDER THOMPSON ARNOLD PLLC | 0 | — | 2020-06-CENSUS-0000227574 |
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 |
|---|---|---|---|
| 10.766 | COMMUNITY FACILITIES LOANS AND GRANTS | $16,706,838 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $213,280 | No |
| 66.468 | DRINKING WATER STATE REVOLVING FUND | $198,900 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $55,716 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $29,705 | No |
| 97.044 | ASSISTANCE TO FIREFIGHTERS GRANT | $25,798 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $25,545 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $19,536 | No |
| 20.607 | ALCOHOL OPEN CONTAINER REQUIREMENTS | $9,494 | No |
| 45.310 | State Library Program | $9,265 | No |
| 93.043 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES | $3,330 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $500 | No |
| 93.041 | SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION | $100 | 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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- CPA firms that audit Tennessee nonprofits
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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 City of Martin 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. “City of Martin Single Audits and Findings (TN).” https://getauditradar.com/single-audits/tn/city-of-martin-626000652/. Data as of 2026-09-16.