Lewis-Clark State College: Single Audit Reports and Findings
Lewis-Clark State College filed 10 single audits between 2016 and 2025; the most recently observed auditor is CLIFTONLARSONALLEN LLP (2025), and the 2025 report lists 7 findings. Data as of 2026-09-17.
Data as of Sep 17, 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; Lewis-Clark State College is recorded in LEWISTON, Idaho under EIN 826000935, and the Clearinghouse records it as a higher education institution.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $16,555,100 | $750,000 | CLIFTONLARSONALLEN LLP | 7 | SD | 2025-06-GSAFAC-0000406318 |
| 2024 | 2024-06-30 | $15,355,160 | $750,000 | CLIFTONLARSONALLEN LLP | 7 | SD | 2024-06-GSAFAC-0000060169 |
| 2023 | 2023-06-30 | $14,812,881 | $750,000 | CLIFTONLARSONALLEN LLP | 7 | SD | 2023-06-GSAFAC-0000015283 |
| 2022 | 2022-06-30 | $22,774,807 | $750,000 | CLIFTONLARSONALLEN LLP | 21 | SD | 2022-06-CENSUS-0000137962 |
| 2021 | 2021-06-30 | $23,444,376 | $750,000 | CLIFTONLARSONALLEN LLP | 27 | SD | 2021-06-CENSUS-0000137962 |
| 2020 | 2020-06-30 | $20,237,648 | $750,000 | MOSS ADAMS LLP | 0 | — | 2020-06-CENSUS-0000137962 |
| 2019 | 2019-06-30 | $19,595,291 | $750,000 | MOSS ADAMS LLP | 0 | — | 2019-06-CENSUS-0000137962 |
| 2018 | 2018-06-30 | $20,846,137 | $750,000 | MOSS ADAMS LLP | 0 | — | 2018-06-CENSUS-0000137962 |
| 2017 | 2017-06-30 | $21,061,047 | $750,000 | MOSS ADAMS LLP | 0 | — | 2017-06-CENSUS-0000137962 |
| 2016 | 2016-06-30 | $21,337,027 | $750,000 | MOSS ADAMS LLP | 1 | SD | 2016-06-CENSUS-0000137962 |
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 | $7,139,154 | Yes |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $6,890,879 | Yes |
| 84.149A | MIGRANT EDUCATION COLLEGE ASSISTANCE MIGRANT PROGRAM | $491,821 | No |
| 93.364 | NURSING STUDENT LOANS | $355,750 | Yes |
| 84.044A | TRIO TALENT SEARCH | $316,529 | No |
| 93.859 | BIOMEDICAL RESEARCH AND RESEARCH TRAINING | $200,315 | No |
| 84.002A | ADULT EDUCATION - BASIC GRANTS TO STATES | $176,365 | No |
| 93.859 | BIOMEDICAL RESEARCH AND RESEARCH TRAINING | $162,940 | No |
| 84.048A | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $133,163 | No |
| 84.007 | FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS | $109,982 | Yes |
| 93.859 | BIOMEDICAL RESEARCH AND RESEARCH TRAINING | $86,872 | No |
| 84.048A | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $84,172 | No |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $75,998 | Yes |
| 59.037 | SMALL BUSINESS DEVELOPMENT CENTERS | $72,296 | No |
| 59.037 | SMALL BUSINESS DEVELOPMENT CENTERS | $69,608 | No |
| 84.038 | FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS | $62,786 | Yes |
| 93.859 | BIOMEDICAL RESEARCH AND RESEARCH TRAINING | $29,700 | No |
| 84.335A | CHILD CARE ACCESS MEANS PARENTS IN SCHOOL | $22,491 | No |
| 84.002A | ADULT EDUCATION - BASIC GRANTS TO STATES | $22,169 | No |
| 10.351 | RURAL BUSINESS DEVELOPMENT GRANT | $17,277 | No |
| 84.002A | ADULT EDUCATION - BASIC GRANTS TO STATES | $9,040 | No |
| 84.048A | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $8,958 | No |
| 47.083 | INTEGRATIVE ACTIVITIES | $4,000 | No |
| 84.379 | TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) | $3,772 | Yes |
| 93.859 | BIOMEDICAL RESEARCH AND RESEARCH TRAINING | $3,259 | 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 | Yes |
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.
- NTEE code
- B99
- Exempt under
- 501(c)(3)
- Ruling year
- 1985
- BMF release
- 2026-09-17
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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 Lewis-Clark State College 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. “Lewis-Clark State College Single Audits and Findings (ID).” https://getauditradar.com/single-audits/id/lewis-clark-state-college-826000935/. Data as of 2026-09-17.