City of Fort Smith, Arkansas: Single Audit Reports and Findings
City of Fort Smith, Arkansas's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted August 23, 2026; the auditor observed on that filing is Forvis Mazars, LLP. It reported no findings. 10 filings from 2016 to 2025 are on record. Data as of 2026-11-06.
Data as of Nov 6, 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 Fort Smith, Arkansas is recorded in FORT SMITH, Arkansas under EIN 716003637, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-12-31 | $6,324,578 | $1,000,000 | Forvis Mazars, LLP | Unmodified | 0 | — | 2025-12-GSAFAC-0000421634 |
| 2024 | 2024-12-31 | $8,866,417 | $750,000 | Forvis Mazars, LLP | Unmodified | 0 | — | 2024-12-GSAFAC-0000375575 |
| 2023 | 2023-12-31 | $29,459,681 | $750,000 | Forvis Mazars, LLP | Unmodified | 0 | — | 2023-12-GSAFAC-0000052580 |
| 2022 | 2022-12-31 | $19,371,869 | $750,000 | Forvis Mazars, LLP | Unmodified | 0 | — | 2022-12-CENSUS-0000131253 |
| 2021 | 2021-12-31 | $6,490,632 | $750,000 | Forvis Mazars, LLP | Unmodified | 0 | — | 2021-12-CENSUS-0000131253 |
| 2020 | 2020-12-31 | $8,522,324 | $750,000 | Forvis Mazars, LLP | Unmodified | 0 | SD | 2020-12-CENSUS-0000131253 |
| 2019 | 2019-12-31 | $5,095,676 | $750,000 | Forvis Mazars, LLP | Unmodified | 0 | SD | 2019-12-CENSUS-0000131253 |
| 2018 | 2018-12-31 | $2,932,885 | $750,000 | Forvis Mazars, LLP | Unmodified | 0 | SD | 2018-12-CENSUS-0000131253 |
| 2017 | 2017-12-31 | $2,807,072 | $750,000 | Forvis Mazars, LLP | Unmodified | 0 | SD | 2017-12-CENSUS-0000131253 |
| 2016 | 2016-12-31 | $11,955,523 | $750,000 | Forvis Mazars, LLP | Unmodified | 0 | SD | 2016-12-CENSUS-0000131253 |
When is the next single audit due?
If City of Fort Smith, Arkansas is again required to have a single audit for the fiscal year ending Dec 31, 2026, the reporting package is due to the Federal Audit Clearinghouse by Sep 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 20.507 | FEDERAL TRANSIT FORMULA GRANTS | $2,523,786 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $935,802 | No |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $810,752 | No |
| 66.046 | CLIMATE POLLUTION REDUCTION GRANTS | $531,971 | No |
| 12.003 | COMMUNITY ECONOMIC ADJUSTMENT ASSISTANCE FOR RESPONDING TO THREATS TO THE RESILIENCE OF A MILITARY INSTALLATION | $514,551 | No |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $331,047 | No |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $163,728 | No |
| 66.046 | CLIMATE POLLUTION REDUCTION GRANTS | $127,500 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $90,874 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $66,437 | No |
| 47.041 | ENGINEERING | $57,909 | No |
| 97.039 | HAZARD MITIGATION GRANT | $49,043 | No |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $39,202 | No |
| 97.044 | ASSISTANCE TO FIREFIGHTERS GRANT | $29,204 | No |
| 16.607 | BULLETPROOF VEST PARTNERSHIP PROGRAM | $22,809 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $13,830 | No |
| 15.904 | HISTORIC PRESERVATION FUND GRANTS-IN-AID | $8,607 | No |
| 20.526 | BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS | $3,642 | Yes |
| 20.616 | NATIONAL PRIORITY SAFETY PROGRAMS | $2,770 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $1,114 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
The most recent report lists no finding.
Read next
- CPA firms that audit Arkansas nonprofits
- Arkansas single audit statistics
- Arkansas nonprofit audit requirements
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 Fort Smith, Arkansas 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 Fort Smith, Arkansas Single Audit FY2025.” https://getauditradar.com/single-audits/ar/city-of-fort-smith-arkansas-716003637/. Data as of 2026-11-06.