FAC Explorer

Martin Smith & Company CPAS

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Auditor region Client organizations

Peer Benchmarking

Volume Ranking
#379
of 10,436 auditors
Finding Rate
11.6%
3.5% below peer average (15.1%)
Peer Group
622
auditors with similar volume

Activity Trends

Audits by Year

Organizations by Year

Top States

By number of organizations

  • SC 32
  • VA 1

Federal Programs & Agencies

Top Programs (by audit count)

ALN Program Audits
84.425 Education Stabilization Fund 50
84.027 Special Education_grants to States 32
84.010 Title I Grants to Local Educational Agencies 29
10.555 National School Lunch Program 28
84.367 Improving Teacher Quality State Grants 26
84.424 Student Support and Academic Enrichment Program 21
84.048 Career and Technical Education -- Basic Grants to States 20
84.365 English Language Acquisition State Grants 18
84.027 Special Education Grants to States 16
10.766 Community Facilities Loans and Grants 14

Top Agencies

  • Education 51
  • USDA 50
  • HHS 22
  • Treasury 6
  • HUD 6
  • Homeland Security 5
  • Energy 5
  • Agency 32 4

Finding Details

Severity Distribution

Top Compliance Requirements

  • L Reporting
    14
  • P Unknown
    8
  • B Allowable Costs/Cost Principles
    3
  • N Special Tests & Provisions
    2

Organization Types

Breakdown of auditee types

  • non-profit 39
  • local 28
  • higher-ed 2

Recent Audits

ID Year Date Accepted Organization State Spend
370062 F R 2024 2025-09-30 Pee Dee Community Action Partnership, Inc. VA $18.51M
369553 2024 2025-09-30 Beaufort-Jasper Economic Opportunity Commission, Inc. SC $9.37M
368954 2024 2025-09-30 Chesterfield Marlboro Economic Opportunity Council INC SC $7.09M
359757 2023 2025-06-24 Pee Dee Community Action Partnership, Inc. VA $19.17M
352660 2024 2025-04-04 Sunbelt Human Advancement Resources, Inc. SC $33.26M
351843 2024 2025-03-31 Clinton College SC $4.23M
351786 2024 2025-03-31 County of Abbeville SC $1.03M
342263 F 2024 2025-02-12 Hampton County School District SC $11.94M
338004 2024 2025-01-15 Greenwood CO School District 51 SC $2.10M
335219 2024 2024-12-31 Polaris Tech Charter School SC $1.26M
334454 2024 2024-12-23 Riverwalk Academy SC $936,930
334432 2024 2024-12-22 Greenville Renewable Energy Education Charter School SC $1.04M
334245 2024 2024-12-20 Orange Grove Elmentary Charter School SC $3.08M
333252 2024 2024-12-18 Fox Creek High School SC $15.22M
333250 2024 2024-12-18 Spartanburg Preparatory School SC $928,527
332081 2024 2024-12-12 Anderson County School District #3 SC $7.89M
331128 2024 2024-12-05 Thornwell Charter School SC $967,635
331127 2024 2024-12-05 Bridges Preparatory School SC $41.58M
330555 2024 2024-12-03 Royal Live Oaks Academy of the Arts & Sciences SC $18.96M
330519 2024 2024-12-03 Lowcountry Montessori School SC $11.12M
330518 2024 2024-12-03 High Point Academy, Inc. SC $1.25M
330513 2024 2024-12-03 James Island Charter High School SC $2.27M
330512 2023 2024-12-03 James Island Charter High School SC $3.00M
330261 2024 2024-12-02 Gray Collegiate Academy SC $1.12M
328781 2023 2024-11-18 Upstate Warrior Solution, INC SC $2.53M
325704 2023 2024-10-23 Starr-Iva Water and Sewer District SC $4.82M
325639 2023 2024-10-23 Beaufort-Jasper Economic Opportunity Commission, Inc. SC $10.30M
320494 2023 2024-09-23 Chesterfield Marlboro Economic Opportunity Council INC SC $6.16M
316167 2023 2024-07-29 Berkeley Charter Education Association INC SC $2.44M
316091 F 2022 2024-07-29 Anderson County School District #3 SC $8.15M
314713 2023 2024-07-09 Starr-Iva Water and Sewer District SC $2.00M
304044 F 2023 2024-04-19 Sunbelt Human Advancement Resources, Inc. SC $27.39M
302948 2023 2024-04-09 County of Abbeville SC $2.52M
301629 2023 2024-04-01 Greenville Renewable Energy Education Charter School SC $1.57M
301544 2023 2024-04-01 Clinton College SC $5.26M
301375 2023 2024-03-31 Spartanburg Preparatory School SC $1.73M
300435 2023 2024-03-29 Cherokee County Charter School SC $777,825
297999 2023 2024-03-26 High Point Academy, Inc. SC $1.81M
297908 2023 2024-03-26 James Island Charter High School SC $3.00M
297770 2023 2024-03-26 Fox Creek High School SC $16.08M
297661 2023 2024-03-26 Orange Grove Elmentary Charter School SC $1.97M
294510 2023 2024-03-11 Thornwell Charter School SC $761,212
293569 2023 2024-03-05 Royal Live Oaks Academy of the Arts & Sciences SC $20.14M
293154 2023 2024-03-01 Oceanside Collegiate Academy SC $1.18M
13987 2023 2024-01-26 Bridges Preparatory School SC $32.48M
12579 2023 2024-01-19 Greenwood CO School District 51 SC $5.57M
10937 2023 2024-01-11 Anderson County School District #3 SC $9.53M
45583 F 2022 2023-09-25 Chesterfield Marlboro Economic Opportunity Council INC SC $6.83M
41244 2022 2023-09-14 Beaufort-Jasper Economic Opportunity Commission, Inc. SC $10.19M
26318 2022 2023-06-22 Starr-Iva Water and Sewer District SC $2.39M