National University: Single Audit Reports and Findings
National University filed 10 single audits between 2016 and 2025; the most recently observed auditor is CLIFTONLARSONALLEN LLP (2025), and the 2025 report lists 19 findings. Data as of 2026-09-18.
Data as of Sep 18, 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; National University is recorded in SAN DIEGO, California under EIN 237172306, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $324,380,322 | $750,000 | CLIFTONLARSONALLEN LLP | 19 | SD | 2025-06-GSAFAC-0000404707 |
| 2024 | 2024-06-30 | $292,600,400 | $750,000 | MOSS ADAMS LLP | 10 | — | 2024-06-GSAFAC-0000356401 |
| 2023 | 2023-06-30 | $254,986,113 | $750,000 | MOSS ADAMS LLP | 18 | SD | 2023-06-GSAFAC-0000033050 |
| 2022 | 2022-06-30 | $196,040,969 | $750,000 | MOSS ADAMS LLP | 15 | MW / SD | 2022-06-CENSUS-0000031596 |
| 2021 | 2021-06-30 | $168,739,766 | $750,000 | MOSS ADAMS LLP | 14 | MW / SD | 2021-06-CENSUS-0000031596 |
| 2020 | 2020-06-30 | $183,901,407 | $750,000 | MOSS ADAMS LLP | 12 | MW / SD | 2020-06-CENSUS-0000031596 |
| 2019 | 2019-06-30 | $177,627,829 | $750,000 | MOSS ADAMS LLP | 5 | MW | 2019-06-CENSUS-0000031596 |
| 2018 | 2018-06-30 | $188,215,239 | $750,000 | MOSS ADAMS LLP | 6 | MW | 2018-06-CENSUS-0000031596 |
| 2017 | 2017-06-30 | $195,703,368 | $750,000 | MOSS ADAMS LLP | 6 | SD | 2017-06-CENSUS-0000031596 |
| 2016 | 2016-06-30 | $177,695,610 | $750,000 | MOSS ADAMS LLP | 12 | MW / SD | 2016-06-CENSUS-0000031596 |
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 |
|---|---|---|---|
| 84.268 | FEDERAL DIRECT STUDENT LOANS | $283,303,269 | Yes |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $30,732,328 | Yes |
| 84.379 | TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) | $2,363,050 | Yes |
| 84.215 | INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS | $1,771,276 | No |
| 84.336 | TEACHER QUALITY PARTNERSHIP GRANTS | $1,760,481 | No |
| 93.359 | NURSE EDUCATION, PRACTICE QUALITY AND RETENTION GRANTS | $933,273 | No |
| 84.411 | EDUCATION INNOVATION AND RESEARCH (FORMERLY INVESTING IN INNOVATION (I3) FUND) | $644,976 | No |
| 84.116 | FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION | $634,983 | No |
| 84.031 | HIGHER EDUCATION INSTITUTIONAL AID | $601,757 | No |
| 84.007 | FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS | $424,057 | Yes |
| 84.038 | FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS | $321,590 | Yes |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $256,650 | Yes |
| 84.428 | AUGUSTUS F. HAWKINS CENTERS OF EXCELLENCETEACHER PREPARATION AND DEVELOPMENT | $180,036 | No |
| 93.124 | NURSE ANESTHETIST TRAINEESHIP | $131,942 | No |
| 47.070 | COMPUTER AND INFORMATION SCIENCE AND ENGINEERING | $108,735 | No |
| 47.076 | STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) | $87,646 | No |
| 64.058 | VETERAN AND SPOUSE TRANSITIONAL ASSISTANCE GRANT PROGRAM (VSTAGP) | $80,808 | No |
| 12.903 | GENCYBER GRANTS PROGRAM | $29,312 | No |
| 12.902 | INFORMATION SECURITY GRANTS | $10,424 | No |
| 12.420 | MILITARY MEDICAL RESEARCH AND DEVELOPMENT | $6,859 | No |
| 12.903 | GENCYBER GRANTS PROGRAM | $875 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $-4,005 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | N | Significant deficiency / Questioned costs | Yes |
| 2025-002 | N | Significant deficiency | Yes |
| 2025-003 | N | Significant deficiency | No |
| 2025-004 | L | Significant deficiency | No |
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
- Most recent return
- 990 for 2025-06
- Total revenue
- $555,848,700
- Total assets
- $1,182,750,065
- Accounting fees (Part IX line 11c)
- $593,453
- Paid preparer
- CLIFTONLARSONALLEN LLP
- IRS object id
- 202611349349311416
- NTEE code
- B430
- Exempt under
- 501(c)(3)
- Ruling year
- 1972
- BMF release
- 2026-09-17
Read next
- CPA firms that audit California nonprofits
- California single audit statistics
- California 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 National University 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. “National University Single Audits and Findings (CA).” https://getauditradar.com/single-audits/ca/national-university-237172306/. Data as of 2026-09-18.