COLLEGE OF SOUTHERN IDAHO: Single Audit Reports and Findings
COLLEGE OF SOUTHERN IDAHO's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted February 17, 2026; the auditor observed on that filing is Eide Bailly LLP. It reported 4 findings, including a material weakness. 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; COLLEGE OF SOUTHERN IDAHO is recorded in TWIN FALLS, Idaho under EIN 820261628, 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 | $28,544,457 | $750,000 | Eide Bailly LLP | Unmodified | 4 | MW / SD | 2025-06-GSAFAC-0000403052 |
| 2024 | 2024-06-30 | $25,626,724 | $750,000 | Eide Bailly LLP | Unmodified | 1 | SD | 2024-06-GSAFAC-0000059808 |
| 2023 | 2023-06-30 | $28,099,229 | $750,000 | Eide Bailly LLP | Unmodified | 1 | — | 2023-06-GSAFAC-0000016171 |
| 2022 | 2022-06-30 | $33,640,608 | $750,000 | Eide Bailly LLP | Unmodified | 0 | — | 2022-06-CENSUS-0000220192 |
| 2021 | 2021-06-30 | $33,436,255 | $750,000 | Eide Bailly LLP | Unmodified | 4 | SD | 2021-06-CENSUS-0000220192 |
| 2020 | 2020-06-30 | $22,282,118 | $750,000 | Eide Bailly LLP | Unmodified | 3 | SD | 2020-06-CENSUS-0000220192 |
| 2019 | 2019-06-30 | $21,238,337 | $750,000 | Eide Bailly LLP | Unmodified | 1 | SD | 2019-06-CENSUS-0000220192 |
| 2018 | 2018-06-30 | $21,397,330 | $750,000 | Eide Bailly LLP | Unmodified | 1 | MW | 2018-06-CENSUS-0000220192 |
| 2017 | 2017-06-30 | $21,708,962 | $750,000 | France, Basterrechea, Wagner & Bunn, CHTD. | Unmodified | 0 | — | 2017-06-CENSUS-0000220192 |
| 2016 | 2016-06-30 | $25,896,571 | $750,000 | France, Basterrechea, Wagner & Bunn, CHTD. | Unmodified | 0 | — | 2016-06-CENSUS-0000220192 |
When is the next single audit due?
If COLLEGE OF SOUTHERN IDAHO 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 |
|---|---|---|---|
| 84.063 | FEDERAL PELL GRANT PROGRAM | $9,754,465 | Yes |
| 93.600 | HEAD START | $9,593,083 | No |
| 93.600 | HEAD START | $2,880,914 | No |
| 84.268 | FEDERAL DIRECT STUDENT LOANS | $1,394,257 | Yes |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $670,748 | Yes |
| 84.002 | ADULT EDUCATION - BASIC GRANTS TO STATES | $532,847 | No |
| 10.237 | FROM LEARNING TO LEADING: CULTIVATING THE NEXT GENERATION OF DIVERSE FOOD AND AGRICULTURE PROFESSIONALS | $528,594 | No |
| 84.031 | INTERLIBRARY COOPERATION AND RESOURCE SHARING | $423,316 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $350,957 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $339,251 | Yes |
| 84.334 | GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS | $262,310 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $250,000 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $233,543 | No |
| 84.007 | FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS | $221,044 | Yes |
| 84.335 | CHILD CARE ACCESS MEANS PARENTS IN SCHOOL | $189,930 | No |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $172,242 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $158,461 | No |
| 93.052 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E | $120,689 | No |
| 59.037 | SMALL BUSINESS DEVELOPMENT CENTERS | $94,996 | No |
| 93.859 | BIOMEDICAL RESEARCH AND RESEARCH TRAINING | $61,110 | No |
| 93.053 | NUTRITION SERVICES INCENTIVE PROGRAM | $59,849 | Yes |
| 47.076 | STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) | $43,984 | No |
| 93.048 | SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS | $36,710 | No |
| 10.170 | SPECIALTY CROP BLOCK GRANT PROGRAM - FARM BILL | $35,519 | No |
| 93.071 | MEDICARE ENROLLMENT ASSISTANCE PROGRAM | $24,994 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-002 | Special tests and provisions (N) | Material weakness | No |
| 2025-003 | Reporting (L) | Material weakness | No |
| 2025-004 | Special tests and provisions (N) | Significant deficiency | Yes |
| 2025-005 | Eligibility (E) | Significant deficiency | No |
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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 COLLEGE OF SOUTHERN IDAHO 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. “College of Southern Idaho Single Audit FY2025.” https://getauditradar.com/single-audits/id/college-of-southern-idaho-820261628/. Data as of 2026-11-06.