UC COLLEGE OF THE LAW, SAN FRANCISCO: Single Audit Reports and Findings
UC COLLEGE OF THE LAW, SAN FRANCISCO's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted December 12, 2025; the auditor observed on that filing is Moss Adams LLP. It reported no findings. 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; UC COLLEGE OF THE LAW, SAN FRANCISCO is recorded in SAN FRANCISCO, California under EIN 942581680, and the Clearinghouse records it as a higher education institution. 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 | $42,466,899 | $750,000 | Moss Adams LLP | Unmodified | 0 | — | 2025-06-GSAFAC-0000391062 |
| 2024 | 2024-06-30 | $41,858,883 | $750,000 | Moss Adams LLP | Unmodified | 0 | — | 2024-06-GSAFAC-0000063649 |
| 2023 | 2023-06-30 | $38,903,699 | $750,000 | Moss Adams LLP | Unmodified | 0 | — | 2023-06-GSAFAC-0000022410 |
| 2022 | 2022-06-30 | $36,957,651 | $750,000 | Moss Adams LLP | Unmodified | 0 | — | 2022-06-CENSUS-0000131806 |
| 2021 | 2021-06-30 | $33,024,837 | $750,000 | Moss Adams LLP | Unmodified | 0 | — | 2021-06-CENSUS-0000131806 |
| 2020 | 2020-06-30 | $31,940,901 | $750,000 | Moss Adams LLP | Unmodified | 0 | — | 2020-06-CENSUS-0000131806 |
| 2019 | 2019-06-30 | $38,894,245 | $750,000 | Moss Adams LLP | Unmodified | 0 | — | 2019-06-CENSUS-0000131806 |
| 2018 | 2018-06-30 | $43,687,004 | $750,000 | Moss Adams LLP | Unmodified | 0 | — | 2018-06-CENSUS-0000131806 |
| 2017 | 2017-06-30 | $46,951,185 | $750,000 | Moss Adams LLP | Unmodified | 0 | — | 2017-06-CENSUS-0000131806 |
| 2016 | 2016-06-30 | $48,803,284 | $750,000 | Moss Adams LLP | Unmodified | 0 | — | 2016-06-CENSUS-0000131806 |
When is the next single audit due?
If UC COLLEGE OF THE LAW, SAN FRANCISCO 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 |
|---|---|---|---|
| 84.268 | FEDERAL DIRECT STUDENT LOANS | $40,914,789 | Yes |
| 93.576 | REFUGEE AND ENTRANT ASSISTANCE DISCRETIONARY GRANTS | $593,909 | No |
| 47.076 | STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) | $243,946 | No |
| 21.008 | LOW INCOME TAXPAYER CLINICS | $200,000 | No |
| 93.052 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E | $145,236 | No |
| 19.703 | CRIMINAL JUSTICE SYSTEMS | $99,256 | No |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $99,029 | Yes |
| 66.720 | PRIA 5: FARM WORKER AND HEALTH CARE PROVIDER TRAINING AND EDUCATION GRANTS | $68,030 | No |
| 19.040 | PUBLIC DIPLOMACY PROGRAMS | $38,311 | No |
| 66.509 | SCIENCE TO ACHIEVE RESULTS (STAR) RESEARCH PROGRAM | $27,972 | No |
| 19.040 | PUBLIC DIPLOMACY PROGRAMS | $18,935 | No |
| 19.040 | PUBLIC DIPLOMACY PROGRAMS | $9,197 | No |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $6,728 | Yes |
| 19.040 | PUBLIC DIPLOMACY PROGRAMS | $1,561 | No |
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.
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 UC COLLEGE OF THE LAW, SAN FRANCISCO 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. “Uc College of the Law, San Francisco Single Audit FY2025 (CA).” https://getauditradar.com/single-audits/ca/uc-college-of-the-law-san-francisco-942581680/. Data as of 2026-11-06.