North Idaho College: Single Audit Reports and Findings
North Idaho College filed 10 single audits between 2016 and 2025; the most recently observed auditor is EIDE BAILLY LLP (2025), and the 2025 report lists 6 findings. 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; North Idaho College is recorded in COEUR DALENE, Idaho under EIN 826000936, 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 | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $18,049,293 | $750,000 | EIDE BAILLY LLP | 6 | SD | 2025-06-GSAFAC-0000391683 |
| 2024 | 2024-06-30 | $15,149,621 | $750,000 | EIDE BAILLY LLP | 2 | SD | 2024-06-GSAFAC-0000066520 |
| 2023 | 2023-06-30 | $19,559,547 | $750,000 | EIDE BAILLY LLP | 0 | — | 2023-06-GSAFAC-0000017787 |
| 2022 | 2022-06-30 | $20,541,135 | $750,000 | EIDE BAILLY LLP | 0 | — | 2022-06-CENSUS-0000138412 |
| 2021 | 2021-06-30 | $21,977,724 | $750,000 | EIDE BAILLY LLP | 2 | SD | 2021-06-CENSUS-0000138412 |
| 2020 | 2020-06-30 | $18,649,102 | $750,000 | EIDE BAILLY LLP | 0 | — | 2020-06-CENSUS-0000138412 |
| 2019 | 2019-06-30 | $17,890,448 | $750,000 | EIDE BAILLY LLP | 0 | — | 2019-06-CENSUS-0000138412 |
| 2018 | 2018-06-30 | $21,102,402 | $750,000 | EIDE BAILLY LLP | 1 | SD | 2018-06-CENSUS-0000138412 |
| 2017 | 2017-06-30 | $21,851,247 | $750,000 | EIDE BAILLY LLP | 2 | SD | 2017-06-CENSUS-0000138412 |
| 2016 | 2016-06-30 | $22,668,281 | $750,000 | EIDE BAILLY LLP | 2 | SD | 2016-06-CENSUS-0000138412 |
When is the next single audit due?
If North Idaho College 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 | $5,860,666 | Yes |
| 84.268 | FEDERAL DIRECT STUDENT LOANS | $4,327,684 | Yes |
| 93.600 | HEAD START | $3,861,105 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $808,599 | Yes |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $678,508 | Yes |
| 84.042 | TRIO STUDENT SUPPORT SERVICES | $325,220 | No |
| 84.002 | ADULT EDUCATION - BASIC GRANTS TO STATES | $274,400 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $250,897 | No |
| 93.052 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E | $231,388 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $209,564 | No |
| 17.600 | MINE HEALTH AND SAFETY GRANTS | $164,360 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $151,740 | No |
| 84.007 | FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS | $137,850 | Yes |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $108,895 | Yes |
| 93.053 | NUTRITION SERVICES INCENTIVE PROGRAM | $91,499 | Yes |
| 93.859 | BIOMEDICAL RESEARCH AND RESEARCH TRAINING | $83,086 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $79,140 | No |
| 93.859 | BIOMEDICAL RESEARCH AND RESEARCH TRAINING | $76,881 | No |
| 59.037 | SMALL BUSINESS DEVELOPMENT CENTERS | $71,549 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $49,577 | No |
| 93.043 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES | $31,468 | No |
| 93.048 | SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS | $30,969 | No |
| 93.859 | BIOMEDICAL RESEARCH AND RESEARCH TRAINING | $29,610 | No |
| 93.071 | MEDICARE ENROLLMENT ASSISTANCE PROGRAM | $27,869 | No |
| 93.042 | SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS | $21,937 | 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 |
|---|---|---|---|
| 2025-001 | Special tests and provisions (N) | Material weakness | No |
| 2025-002 | Cash management (C) | Material weakness | No |
| 2025-003 | Special tests and provisions (N) | Material weakness / Questioned costs | No |
| 2025-004 | Special tests and provisions (N) | Significant deficiency | No |
| 2025-005 | Special tests and provisions (N) | Significant deficiency | No |
| 2025-006 | Special tests and provisions (N) | Material weakness | 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 North Idaho 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. “North Idaho College Single Audits 2016–2025.” https://getauditradar.com/single-audits/id/north-idaho-college-826000936/. Data as of 2026-11-06.