Smith County, Tennessee: Single Audit Reports and Findings
Smith County, Tennessee filed 10 single audits between 2016 and 2025; the most recently observed auditor is COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT (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; Smith County, Tennessee is recorded in CARTHAGE, Tennessee under EIN 626000849, 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 | $8,415,652 | $750,000 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 0 | SD | 2025-06-GSAFAC-0000404465 |
| 2024 | 2024-06-30 | $9,403,824 | $750,000 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 0 | SD | 2024-06-GSAFAC-0000355745 |
| 2023 | 2023-06-30 | $9,359,448 | $750,000 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 0 | MW | 2023-06-GSAFAC-0000025522 |
| 2022 | 2022-06-30 | $7,196,394 | $750,000 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 0 | — | 2022-06-CENSUS-0000171437 |
| 2021 | 2021-06-30 | $5,201,647 | $750,000 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 0 | — | 2021-06-CENSUS-0000171437 |
| 2020 | 2020-06-30 | $4,124,854 | $750,000 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 0 | — | 2020-06-CENSUS-0000171437 |
| 2019 | 2019-06-30 | $4,044,690 | $750,000 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 0 | — | 2019-06-CENSUS-0000171437 |
| 2018 | 2018-06-30 | $3,648,959 | $750,000 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 0 | — | 2018-06-CENSUS-0000171437 |
| 2017 | 2017-06-30 | $3,973,680 | $750,000 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 0 | — | 2017-06-CENSUS-0000171437 |
| 2016 | 2016-06-30 | $3,836,884 | $750,000 | COMPTROLLER OF THE TREASURY, DIVISION OF LOCAL GOVERNMENT AUDIT | 0 | SD | 2016-06-CENSUS-0000171437 |
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 | $2,007,371 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,318,399 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $890,092 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $824,540 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $665,920 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $565,138 | Yes |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $506,237 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $459,519 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $245,462 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $182,043 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $154,235 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $104,806 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $97,918 | No |
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $87,784 | No |
| 93.788 | OPIOID STR | $72,066 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $48,368 | No |
| 10.579 | CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY | $40,000 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $30,669 | No |
| 20.939 | SAFE STREETS AND ROADS FOR ALL | $28,000 | No |
| 15.226 | PAYMENTS IN LIEU OF TAXES | $20,261 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $18,337 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $17,875 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $14,299 | Yes |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $14,195 | No |
| 15.226 | PAYMENTS IN LIEU OF TAXES | $1,131 | 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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- CPA firms that audit Tennessee nonprofits
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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 Smith County, Tennessee 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. “Smith County, Tennessee Single Audits and Findings (TN).” https://getauditradar.com/single-audits/tn/smith-county-tennessee-626000849/. Data as of 2026-09-16.