Fort Smith School District #100: Single Audit Reports and Findings
Fort Smith School District #100 filed 9 single audits between 2016 and 2025; the most recently observed auditor is PRZYBYSZ & ASSOCIATES, CPAS, P.C. (2025), and the 2025 report lists 0 findings. Data as of 2026-09-18.
Data as of Sep 18, 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; Fort Smith School District #100 is recorded in FORT SMITH, Arkansas under EIN 716020978, and the Clearinghouse records it as a organization.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $25,784,262 | $773,528 | PRZYBYSZ & ASSOCIATES, CPAS, P.C. | 0 | — | 2025-06-GSAFAC-0000400585 |
| 2024 | 2024-06-30 | $50,480,882 | $1,514,426 | PRZYBYSZ & ASSOCIATES, CPAS, P.C. | 0 | — | 2024-06-GSAFAC-0000353137 |
| 2023 | 2023-06-30 | $36,838,286 | $1,105,149 | PRZYBYSZ & ASSOCIATES, CPAS, P.C. | 0 | — | 2023-06-GSAFAC-0000027447 |
| 2022 | 2022-06-30 | $37,006,304 | $1,110,189 | PRZYBYSZ & ASSOCIATES, CPAS, P.C. | 0 | — | 2022-06-CENSUS-0000131730 |
| 2021 | 2021-06-30 | $29,454,063 | $884,118 | PRZYBYSZ & ASSOCIATES, CPAS, P.C. | 0 | — | 2021-06-CENSUS-0000131730 |
| 2020 | 2020-06-30 | $20,935,524 | $750,000 | PRZYBYSZ & ASSOCIATES, CPAS, P.C. | 0 | — | 2020-06-CENSUS-0000131730 |
| 2019 | 2019-06-30 | $22,042,483 | $750,000 | PRZYBYSZ & ASSOCIATES, CPAS, P.C. | 0 | — | 2019-06-CENSUS-0000131730 |
| 2018 | 2018-06-30 | $22,585,297 | $750,000 | PRZYBYSZ & ASSOCIATES, CPAS, P.C. | 0 | — | 2018-06-CENSUS-0000131730 |
| 2016 | 2016-06-30 | $20,572,174 | $750,000 | PRZYBYSZ & ASSOCIATES, CPAS, P.C. | 0 | — | 2016-06-CENSUS-0000131730 |
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 |
|---|---|---|---|
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $7,190,371 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $5,617,167 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $4,723,776 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $1,898,610 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $1,156,577 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $1,148,777 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $1,023,884 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $692,647 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $439,923 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $326,612 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $322,724 | No |
| 84.002 | ADULT EDUCATION - BASIC GRANTS TO STATES | $298,927 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $270,164 | No |
| 12.357 | ROTC LANGUAGE AND CULTURE TRAINING GRANTS | $145,191 | No |
| 84.011 | MIGRANT EDUCATION STATE GRANT PROGRAM | $103,540 | No |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $83,250 | No |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $82,977 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $81,845 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $52,200 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $48,656 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $40,000 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $32,812 | No |
| 45.129 | PROMOTION OF THE HUMANITIES FEDERAL/STATE PARTNERSHIP | $2,435 | No |
| 93.079 | COOPERATIVE AGREEMENTS TO PROMOTE ADOLESCENT HEALTH THROUGH SCHOOL-BASED HIV/STD PREVENTION AND SCHOOL-BASED SURVEILLANCE | $1,197 | 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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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 Fort Smith School District #100 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. “Fort Smith School District #100 Single Audits and Findings (AR).” https://getauditradar.com/single-audits/ar/fort-smith-school-district-100-716020978/. Data as of 2026-09-18.