SMOKY VALLEY USD 400: Single Audit Reports and Findings
SMOKY VALLEY USD 400 filed 3 single audits between 2022 and 2024; the most recently observed auditor is VARNEY & ASSOCIATES, CPAS, LLC (2024), and the 2024 report lists 0 findings. Data as of 2026-09-09.
Data as of Sep 9, 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; SMOKY VALLEY USD 400 is recorded in LINDSBORG, Kansas under EIN 480721235, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $753,051 | $750,000 | VARNEY & ASSOCIATES, CPAS, LLC | 0 | — | 2024-06-GSAFAC-0000354597 |
| 2023 | 2023-06-30 | $829,268 | $750,000 | VARNEY & ASSOCIATES, CPAS, LLC | 0 | — | 2023-06-GSAFAC-0000018826 |
| 2022 | 2022-06-30 | $918,181 | $750,000 | VARNEY & ASSOCIATES, CPAS, LLC | 0 | — | 2022-06-CENSUS-0000231201 |
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 |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $272,645 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $174,464 | No |
| 84.010 | TITLE I | $105,228 | No |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $100,166 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $37,382 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $21,390 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $20,318 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $14,306 | No |
| 10.185 | LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM | $7,152 | 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 SMOKY VALLEY USD 400 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. “SMOKY VALLEY USD 400 Single Audits and Findings (KS).” https://getauditradar.com/single-audits/ks/smoky-valley-usd-400-480721235/. Data as of 2026-09-09.