State of Arkansas: Single Audit Reports and Findings
State of Arkansas's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted March 31, 2026; the auditor observed on that filing is Arkansas Legislative Audit. It reported 31 findings, including a material weakness. 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; State of Arkansas is recorded in LITTLE ROCK, Arkansas under EIN 710847443, and the Clearinghouse records it as a state government entity. 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 | $12,381,472,420 | $750,000 | Arkansas Legislative Audit | Unmodified | 31 | MW / SD | 2025-06-GSAFAC-0000404702 |
| 2024 | 2024-06-30 | $12,247,970,643 | $750,000 | Arkansas Legislative Audit | Unmodified | 29 | MW / SD | 2024-06-GSAFAC-0000354785 |
| 2023 | 2023-06-30 | $13,769,262,935 | $750,000 | Arkansas Legislative Audit | Unmodified | 32 | SD | 2023-06-GSAFAC-0000027702 |
| 2022 | 2022-06-30 | $13,830,105,803 | $750,000 | Arkansas Legislative Audit | Unmodified | 45 | MW / SD | 2022-06-CENSUS-0000212942 |
| 2021 | 2021-06-30 | $14,012,775,452 | $750,000 | Arkansas Legislative Audit | Unmodified | 39 | MW / SD | 2021-06-CENSUS-0000212942 |
| 2020 | 2020-06-30 | $11,331,950,919 | $750,000 | Arkansas Legislative Audit | Unmodified | 27 | MW / SD | 2020-06-CENSUS-0000212942 |
| 2019 | 2019-06-30 | $9,422,710,989 | $750,000 | Arkansas Legislative Audit | Unmodified | 21 | MW / SD | 2019-06-CENSUS-0000212942 |
| 2018 | 2018-06-30 | $9,483,618,354 | $750,000 | Arkansas Legislative Audit | Unmodified | 25 | MW / SD | 2018-06-CENSUS-0000212942 |
| 2017 | 2017-06-30 | $9,657,454,132 | $750,000 | Arkansas Legislative Audit | Unmodified | 22 | MW / SD | 2017-06-CENSUS-0000212942 |
| 2016 | 2016-06-30 | $9,114,808,721 | $750,000 | Arkansas Legislative Audit | Unmodified | 29 | MW / SD | 2016-06-CENSUS-0000212942 |
When is the next single audit due?
If State of Arkansas 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 |
|---|---|---|---|
| 93.778 | Medical Assistance Program | $6,683,444,171 | Yes |
| 20.205 | Highway Planning and Construction | $970,768,195 | No |
| 10.551 | Supplemental Nutrition Assistance Program | $512,281,501 | No |
| 84.268 | Federal Direct Student Loans | $508,537,279 | No |
| 84.063 | Federal Pell Grant Program | $295,782,371 | No |
| 21.027 | COVID19: Coronavirus State and Local Fiscal Recovery Funds | $272,334,438 | Yes |
| 93.767 | Children's Health Insurance Program | $204,934,306 | Yes |
| 84.010 | Title I Grants to Local Educational Agencies | $190,450,309 | No |
| 10.555 | National School Lunch Program | $171,613,835 | Yes |
| 93.575 | Child Care and Development Block Grant | $155,618,551 | Yes |
| 84.027 | Special Education Grants to States | $147,664,563 | No |
| 84.425U | COVID19: American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) | $126,586,157 | No |
| 17.225 | Unemployment Insurance | $91,488,308 | No |
| 10.557 | WIC Special Supplemental Nutrition Program for Women, Infants, and Children | $90,242,903 | Yes |
| 10.646 | Summer Electronic Benefit Transfer Program for Children | $76,952,339 | Yes |
| 93.558 | Temporary Assistance for Needy Families | $76,833,413 | No |
| 10.558 | Child and Adult Care Food Program | $70,598,196 | No |
| 10.553 | School Breakfast Program | $68,000,569 | Yes |
| 12.401 | National Guard Military Operations and Maintenance (O&M) Projects | $64,486,156 | Yes |
| 93.268 | Immunization Cooperative Agreements | $62,232,797 | No |
| 84.126 | Rehabilitation Services Vocational Rehabilitation Grants to States | $55,154,782 | No |
| 10.561 | State Administrative Matching Grants for the Supplemental Nutrition Assistance Program | $48,323,152 | No |
| 97.036 | Disaster Grants - Public Assistance (Presidentially Declared Disasters) | $46,340,537 | Yes |
| 93.659 | Adoption Assistance | $43,566,589 | No |
| 21.029 | COVID19: Coronavirus Capital Projects Fund | $43,174,176 | Yes |
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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-003 | Cash management (C) | Material weakness / Questioned costs | No |
| 2025-004 | Eligibility (E) | Significant deficiency | No |
| 2025-005 | Reporting (L) | Material weakness | No |
| 2025-006 | Reporting (L) | Material weakness | No |
| 2025-007 | Reporting (L) | Significant deficiency | No |
| 2025-008 | Allowable costs / cost principles (B) | Significant deficiency / Questioned costs | No |
| 2025-009 | Procurement and suspension and debarment (I) | Significant deficiency | No |
| 2025-010 | Allowable costs / cost principles (B) | Questioned costs | No |
| 2025-011 | Allowable costs / cost principles (B) | Questioned costs | No |
| 2025-012 | Allowable costs / cost principles (B) | Other | No |
| 2025-013 | Cash management (C) | Other | No |
| 2025-014 | Matching, level of effort, earmarking (G) | Other | No |
| 2025-015 | Reporting (L) | Other | No |
| 2025-016 | Subrecipient monitoring (M) | Questioned costs | No |
| 2025-017 | Subrecipient monitoring (M) | Other | No |
| 2025-018 | Reporting (L) | Other | No |
| 2025-019 | Reporting (L) | Other | No |
| 2025-020 | Activities allowed or unallowed (A) | Significant deficiency / Questioned costs | No |
| 2025-021 | Activities allowed or unallowed (A) | Significant deficiency | No |
| 2025-022 | Eligibility (E) | Significant deficiency / Questioned costs | No |
| 2025-023 | Reporting (L) | Significant deficiency | No |
| 2025-024 | Activities allowed or unallowed (A) | Significant deficiency / Questioned costs | No |
| 2025-025 | Eligibility (E) | Significant deficiency / Questioned costs | No |
| 2025-026 | Special tests and provisions (N) | Significant deficiency / Questioned costs | Yes |
| 2025-027 | Special tests and provisions (N) | Significant deficiency | No |
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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 State of 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. “State of Arkansas Single Audit FY2025.” https://getauditradar.com/single-audits/ar/state-of-arkansas-710847443/. Data as of 2026-11-06.