City of Cleveland: Single Audit Reports and Findings
City of Cleveland filed 10 single audits between 2016 and 2025; the most recently observed auditor is HENDERSON, HUTCHERSON & MCCULLOUGH, PLLC (2025), and the 2025 report lists 0 findings. Data as of 2026-09-16.
Data as of Sep 16, 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 Cleveland is recorded in CLEVELAND, Tennessee under EIN 626000263, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $20,463,127 | $750,000 | HENDERSON, HUTCHERSON & MCCULLOUGH, PLLC | 0 | — | 2025-06-GSAFAC-0000411964 |
| 2024 | 2024-06-30 | $15,422,684 | $750,000 | HENDERSON, HUTCHERSON & MCCULLOUGH, PLLC | 0 | — | 2024-06-GSAFAC-0000353429 |
| 2023 | 2023-06-30 | $18,348,989 | $750,000 | ARNETT, KIRKSEY, KIMSEY, SULLIVAN, LAY & HALL, PLLC | 0 | SD | 2023-06-GSAFAC-0000042240 |
| 2022 | 2022-06-30 | $22,973,148 | $750,000 | ARNETT, KIRKSEY, KIMSEY, SULLIVAN, LAY & HALL, PLLC | 0 | SD | 2022-06-GSAFAC-0000005917 |
| 2021 | 2021-06-30 | $17,240,607 | $750,000 | ARNETT, KIRKSEY, KIMSEY, SULLIVAN, LAY & HALL, PLLC | 2 | SD | 2021-06-CENSUS-0000171467 |
| 2020 | 2020-06-30 | $9,698,616 | $750,000 | ARNETT, KIRKSEY, KIMSEY, SULLIVAN, LAY & HALL, PLLC | 0 | — | 2020-06-CENSUS-0000171467 |
| 2019 | 2019-06-30 | $8,282,975 | $750,000 | ARNETT, KIRKSEY, KIMSEY, SULLIVAN, LAY & HALL, PLLC | 0 | — | 2019-06-CENSUS-0000171467 |
| 2018 | 2018-06-30 | $11,117,013 | $750,000 | ARNETT, KIRKSEY, KIMSEY, SULLIVAN, LAY & HALL, PLLC | 0 | — | 2018-06-CENSUS-0000171467 |
| 2017 | 2017-06-30 | $9,165,097 | $750,000 | ARNETT, KIRKSEY, KIMSEY, SULLIVAN, LAY & HALL, PLLC | 0 | — | 2017-06-CENSUS-0000171467 |
| 2016 | 2016-06-30 | $16,133,240 | $750,000 | ARNETT, KIRKSEY, KIMSEY, SULLIVAN, LAY & HALL, PLLC | 0 | — | 2016-06-CENSUS-0000171467 |
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 |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $5,910,036 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $2,826,533 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $2,226,143 | Yes |
| 84.013 | TITLE I STATE AGENCY PROGRAM FOR NEGLECTED AND DELINQUENT CHILDREN AND YOUTH | $1,932,784 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $1,649,262 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $1,392,173 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $1,115,180 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $947,148 | Yes |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $626,685 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $416,132 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $211,581 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $145,565 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $141,794 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $121,205 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $118,020 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $114,141 | Yes |
| 93.557 | EDUCATION AND PREVENTION GRANTS TO REDUCE SEXUAL ABUSE OF RUNAWAY, HOMELESS AND STREET YOUTH | $106,408 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $96,198 | No |
| 81.128 | ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) | $76,784 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $70,753 | No |
| 20.614 | NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION (NHTSA) DISCRETIONARY SAFETY GRANTS AND COOPERATIVE AGREEMENTS | $61,613 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $51,240 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $46,010 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $32,364 | Yes |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $15,854 | 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.
Read next
- CPA firms that audit Tennessee nonprofits
- Tennessee single audit statistics
- Tennessee 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 Cleveland 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 Cleveland Single Audits and Findings (TN).” https://getauditradar.com/single-audits/tn/city-of-cleveland-626000263/. Data as of 2026-09-16.