College of Western Idaho: Single Audit Reports and Findings

College of Western Idaho's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted December 17, 2025; the auditor observed on that filing is Eide Bailly 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; College of Western Idaho is recorded in NAMPA, Idaho under EIN 260684268, 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.

Single audits filed by College of Western Idaho
Audit yearFiscal year endFederal expendedThreshold appliedAuditor observedOpinionFindingsMW / SDFAC report
20252025-06-30$23,147,464$750,000Eide Bailly LLPUnmodified0—2025-06-GSAFAC-0000390249
20242024-06-30$20,245,561$750,000Eide Bailly LLPUnmodified1MW / SD2024-06-GSAFAC-0000061468
20232023-06-30$19,249,714$750,000Eide Bailly LLPUnmodified0—2023-06-GSAFAC-0000014171
20222022-06-30$40,521,880$750,000Eide Bailly LLPUnmodified0—2022-06-CENSUS-0000231573
20212021-06-30$33,103,625$750,000Eide Bailly LLPUnmodified0—2021-06-CENSUS-0000231573
20202020-06-30$27,010,938$750,000Eide Bailly LLPUnmodified0—2020-06-CENSUS-0000231573
20192019-06-30$23,316,564$750,000Eide Bailly LLPUnmodified0—2019-06-CENSUS-0000231573
20182018-06-30$26,104,399$750,000Eide Bailly LLPUnmodified1MW2018-06-CENSUS-0000231573
20172017-06-30$26,344,612$750,000Eide Bailly LLPUnmodified0—2017-06-CENSUS-0000231573
20162016-06-30$29,838,216$750,000Eide Bailly LLPUnmodified0—2016-06-CENSUS-0000231573

When is the next single audit due?

If College of Western 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.

Federal programs on the most recent report
ALNProgramExpendedMajor
84.063FEDERAL PELL GRANT PROGRAM$14,455,575Yes
84.268FEDERAL DIRECT STUDENT LOANS$5,919,671Yes
84.002ADULT EDUCATION - BASIC GRANTS TO STATES$804,866No
84.033FEDERAL WORK-STUDY PROGRAM$378,387Yes
84.007FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS$241,879Yes
47.076STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES)$172,762No
84.048CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES$153,318Yes
84.048CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES$147,666Yes
84.002ADULT EDUCATION - BASIC GRANTS TO STATES$99,945No
84.048CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES$81,903Yes
93.859BIOMEDICAL RESEARCH AND RESEARCH TRAINING$77,543No
84.048CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES$77,338Yes
84.048CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES$74,772Yes
93.859BIOMEDICAL RESEARCH AND RESEARCH TRAINING$62,042No
84.048CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES$53,649Yes
84.048CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES$51,152Yes
84.002ADULT EDUCATION - BASIC GRANTS TO STATES$46,685No
93.243SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE$43,398No
84.002ADULT EDUCATION - BASIC GRANTS TO STATES$42,361No
84.048CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES$35,515Yes
84.048CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES$29,283Yes
84.048CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES$21,154Yes
84.048CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES$18,375Yes
84.048CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES$16,798Yes
84.048CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES$12,982Yes

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 College of Western 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 Western Idaho Single Audit FY2025.” https://getauditradar.com/single-audits/id/college-of-western-idaho-260684268/. Data as of 2026-11-06.