University of San Diego: Single Audit Reports and Findings
University of San Diego's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted March 30, 2026; the auditor observed on that filing is Baker Tilly US, LLP. It reported 3 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; University of San Diego is recorded in SAN DIEGO, California under EIN 952544535, 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 | $136,285,891 | $750,000 | Baker Tilly US, LLP | Unmodified | 3 | SD | 2025-06-GSAFAC-0000409554 |
| 2024 | 2024-06-30 | $129,107,813 | $750,000 | Moss Adams LLP | Unmodified | 1 | SD | 2024-06-GSAFAC-0000063744 |
| 2023 | 2023-06-30 | $126,381,106 | $750,000 | Moss Adams LLP | Unmodified | 1 | SD | 2023-06-GSAFAC-0000005145 |
| 2022 | 2022-06-30 | $126,314,464 | $750,000 | Moss Adams LLP | Unmodified | 2 | SD | 2022-06-CENSUS-0000124616 |
| 2021 | 2021-06-30 | $123,832,184 | $750,000 | Moss Adams LLP | Unmodified | 2 | SD | 2021-06-CENSUS-0000124616 |
| 2020 | 2020-06-30 | $132,502,416 | $750,000 | Moss Adams LLP | Unmodified | 0 | — | 2020-06-CENSUS-0000124616 |
| 2019 | 2019-06-30 | $132,365,244 | $750,000 | Moss Adams LLP | Unmodified | 1 | SD | 2019-06-CENSUS-0000124616 |
| 2018 | 2018-06-30 | $134,833,723 | $750,000 | Moss Adams LLP | Unmodified | 1 | SD | 2018-06-CENSUS-0000124616 |
| 2017 | 2017-06-30 | $125,280,823 | $750,000 | Moss Adams LLP | Unmodified | 1 | SD | 2017-06-CENSUS-0000124616 |
| 2016 | 2016-06-30 | $121,276,043 | $750,000 | Moss Adams LLP | Unmodified | 0 | — | 2016-06-CENSUS-0000124616 |
When is the next single audit due?
If University of San Diego 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 - UG | $81,429,007 | Yes |
| 84.268 | FEDERAL DIRECT STUDENT LOANS - LS | $26,386,925 | Yes |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $10,225,306 | Yes |
| 84.038 | FEDERAL PERKINS LOAN PROGRAM | $2,472,374 | Yes |
| 93.264 | NURSE FACULTY LOAN PROGRAM (NFLP) | $2,464,478 | Yes |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $2,362,699 | Yes |
| 12.800 | SYNTHETIC AND CONSTRUCTIVE MATHEMATICS OF HIGHER STRUCTURES IN HOMOTOPY TYPE THEORY | $1,468,920 | Yes |
| 93.925 | SCHOLARSHIPS FOR HEALTH PROFESSIONS STUDENTS FROM DISADVANTAGED BACKGROUNDS | $660,000 | Yes |
| 84.007 | FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS | $648,253 | Yes |
| 93.732 | IMPROVING ACCESS TO EFFECTIVE CHILD AND FAMILY SERVICES THROUGH INTEGRATED PRIMARY CARE | $576,149 | No |
| 19.703 | LITIGATION AND MEDIATION MEXICAN MOOT COURT | $431,384 | No |
| 84.047 | TRIO - UPWARD BOUND PROGRAM - HOOVER HS | $408,782 | No |
| 47.076 | ENGAGING WITH COMMUNITY FOR UNDERGRADUATE STUDENT SUCCESS IN MATHEMATICS, ENGINEERING AND SCIENCE | $399,713 | Yes |
| 47.076 | A CULTURALLY RELEVANT APPROACH TO SPATIAL COMPUTATIONAL THINKING SKILLS AND CAREER AWARENESS THROUGH AN IMMERSIVE VIRTUAL ENVIRONMENT | $385,381 | Yes |
| 11.024 | EDA BUILD TO SCALE - VILLAGE TO VENTURE | $371,000 | No |
| 84.047 | TRIO - UPWARD BOUND PROGRAM - KEARNY HS | $337,442 | No |
| 16.030 | NATIONAL CENTER ON RESTORATIVE JUSTICE (NCRJ) | $320,761 | No |
| 21.027 | COVID-19 USD CALIFORNIA VOLUNTEERS - CLIMATE ACTION SCHOLARSHIPS | $308,472 | No |
| 84.217 | TRIO - MCNAIR POST-BACCALAUREATE ACHIEVEMENT | $291,909 | No |
| 84.367 | CALIFORNIA GLOBAL EDUCATION PROJECT STATEWIDE OFFICE | $284,631 | No |
| 16.030 | NATIONAL CENTER ON RESTORATIVE JUSTICE - EXPANSION | $253,116 | Yes |
| 84.116 | UNIVERSITY OF SAN DIEGO VIOLENCE, INEQUALITY, AND POWER LAB FELLOWSHIP PROGRAM | $245,980 | Yes |
| 93.859 | NOVEL IN VITRO MICROSCOPY SUITE TO ELUCIDATE INTRACELLULAR TRANSPORT AND CONFORMATIONAL DYNAMICS OF NUCLEIC ACIDS | $234,802 | Yes |
| 47.041 | RET SITE: CLIMATE CHANGEMAKERS IN WASTE UPCYCLING, WATER JUSTICE AND SUSTAINABLE ENERGY | $223,997 | Yes |
| 47.074 | CAREER: EFFECTS OF PREGNANCY AND LACTATION ON MUSCLE-TENDOM FORM AND FUNCTION IN THE RAT - RATTUS NORVEGICUS | $195,986 | Yes |
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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | Special tests and provisions (N) | Significant deficiency | Yes |
| 2025-002 | Eligibility (E) | Material weakness / Questioned costs | No |
| 2025-003 | Equipment and real property management (F) | 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.
Where to find the return itself, and what our Form 990 data covers: Form 990 lookup.
- Total revenue
- $741,185,768
- Total assets
- $1,915,674,606
- Exempt under
- 501(c)(3)
- Ruling year
- 1946
- BMF release
- 2026-10-20
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 University of San Diego 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. “University of San Diego, California Single Audit FY2025.” https://getauditradar.com/single-audits/ca/university-of-san-diego-952544535/. Data as of 2026-11-06.