South Carolina Nonprofit Single Audit Statistics 2023

In audit year 2023, 284 South Carolina nonprofits filed single audits reporting $5,034,798,609 in federal expenditures; 23 of 284 (8.1%) disclosed a material weakness. Source: Federal Audit Clearinghouse, as of 2026-09-11.

Data as of Sep 11, 2026 · Source: Federal Audit Clearinghouse (public data)

How many nonprofit single audits were filed in South Carolina in 2023?

Summary metrics
MetricCountDenominator
Reports284284
Organizations284284
Material weakness disclosed23284
Significant deficiency disclosed35284
Repeat findings19284
Going concern3284
Low-risk auditee167284
At or above threshold284284

How large are the audited organizations?

Federal expenditure bands
BandReports
$1M–$3M134
$3M–$10M67
Under $1M46
$10M–$50M34
$50M+3

Which federal programs appear most often?

Federal programs
ALNProgramAuditeesAmount
14.181SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES37$42,897,140
84.425EDUCATION STABILIZATION FUND34$29,156,448
14.195SECTION 8 HOUSING ASSISTANCE PAYMENTS PROGRAM34$13,952,378
14.157SUPPORTIVE HOUSING FOR THE ELDERLY33$75,167,144
84.027SPECIAL EDUCATION_GRANTS TO STATES26$4,256,930
93.527AFFORDABLE CARE ACT (ACA) GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM24$49,477,039
93.224CONSOLIDATED HEALTH CENTERS (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE)22$93,814,758
14.218COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS21$6,298,287
84.367IMPROVING TEACHER QUALITY STATE GRANTS21$388,929
93.498PROVIDER RELIEF FUND19$136,461,828

Which firms filed the most reports?

Auditors
FirmAuditees
DAUBY O'CONNOR & ZALESKI, LLC42
MARTIN SMITH & COMPANY CPAS24
FORVIS, LLP20
THE HOBBS GROUP, P.A.17
Burch, Oxner, Seale Co., CPA's, PA14
Phillips CPAs and Advisors12
Terry Horne, CPA10
Scott and Company LLC9
GREENE FINNEY CAULEY, LLP7
MANLEY GARVIN, LLC7

Counts show single audit reports filed in the Federal Audit Clearinghouse where the firm is listed as auditor. They are not a client list and do not describe any current engagement.

How we computed this

Counts come from Federal Audit Clearinghouse single audit submissions for audit year 2023 with auditee state SC and entity type non-profit, canonical submission only. Method version seo-1.

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Cite this page

AuditRadar. “South Carolina Nonprofit Single Audit Statistics 2023.” https://getauditradar.com/statistics/nonprofit-single-audits/sc/2023/. Data as of 2026-09-11.