North Little Rock School District No. 1: Single Audit Reports and Findings
North Little Rock School District No. 1's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted March 20, 2026; the auditor observed on that filing is HCJ CPAs & Advisors PLLC. It reported no findings, with an adverse opinion on the financial statements. 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; North Little Rock School District No. 1 is recorded in NORTH LITTLE ROCK, Arkansas under EIN 716014124, 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 | 2025-06-30 | $14,294,150 | $750,000 | HCJ CPAs & Advisors PLLC | Adverse / Not on a GAAP basis | 0 | — | 2025-06-GSAFAC-0000410047 |
| 2024 | 2024-06-30 | $28,116,685 | $750,000 | HCJ CPAs & Advisors PLLC | Adverse / Not on a GAAP basis | 0 | — | 2024-06-GSAFAC-0000351804 |
| 2023 | 2023-06-30 | $24,460,174 | $750,000 | HCJ CPAs & Advisors PLLC | Adverse / Not on a GAAP basis | 0 | — | 2023-06-GSAFAC-0000028551 |
| 2022 | 2022-06-30 | $25,165,931 | $750,000 | HCJ CPAs & Advisors PLLC | Adverse / Not on a GAAP basis | 0 | — | 2022-06-CENSUS-0000131711 |
| 2021 | 2021-06-30 | $22,237,682 | $750,000 | HCJ CPAs & Advisors PLLC | Adverse / Not on a GAAP basis | 0 | — | 2021-06-CENSUS-0000131711 |
| 2020 | 2020-06-30 | $12,330,063 | $750,000 | HCJ CPAs & Advisors PLLC | Adverse / Not on a GAAP basis | 0 | — | 2020-06-CENSUS-0000131711 |
| 2019 | 2019-06-30 | $12,995,371 | $750,000 | HCJ CPAs & Advisors PLLC | Adverse / Not on a GAAP basis | 1 | SD | 2019-06-CENSUS-0000131711 |
| 2018 | 2018-06-30 | $13,101,257 | $750,000 | HCJ CPAs & Advisors PLLC | Not on a GAAP basis | 1 | MW | 2018-06-CENSUS-0000131711 |
| 2017 | 2017-06-30 | $11,906,986 | $750,000 | HCJ CPAs & Advisors PLLC | Not on a GAAP basis | 0 | — | 2017-06-CENSUS-0000131711 |
| 2016 | 2016-06-30 | $11,875,126 | $750,000 | HCJ CPAs & Advisors PLLC | Not on a GAAP basis | 1 | SD | 2016-06-CENSUS-0000131711 |
When is the next single audit due?
If North Little Rock School District No. 1 is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 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 |
|---|---|---|---|
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $4,160,057 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $3,027,054 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $2,095,147 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $1,118,722 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $621,145 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $522,299 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $407,826 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $395,454 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $297,705 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $260,232 | No |
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $226,109 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $199,998 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $188,496 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $148,539 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $128,349 | Yes |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $95,118 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $90,838 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $68,218 | Yes |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $63,558 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $63,415 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $56,333 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $33,803 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $14,124 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $6,912 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $2,270 | 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
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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 North Little Rock School District No. 1 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. “North Little Rock School District No. 1 Single Audit FY2025 (AR).” https://getauditradar.com/single-audits/ar/north-little-rock-school-district-no-1-716014124/. Data as of 2026-11-06.