SALEM STATE UNIVERSITY: Single Audit Reports and Findings
SALEM STATE UNIVERSITY filed 10 single audits between 2016 and 2025; the most recently observed auditor is WITHUMSMITH+BROWN, PC (2025), and the 2025 report lists 1 finding. 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; SALEM STATE UNIVERSITY is recorded in SALEM, Massachusetts under EIN 042325342, 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 | $40,191,952 | $750,000 | WITHUMSMITH+BROWN, PC | 1 | SD | 2025-06-GSAFAC-0000406659 |
| 2024 | 2024-06-30 | $40,266,825 | $750,000 | WITHUMSMITH+BROWN, PC | 1 | SD | 2024-06-GSAFAC-0000350196 |
| 2023 | 2023-06-30 | $46,670,420 | $750,000 | WITHUMSMITH+BROWN, PC | 0 | — | 2023-06-GSAFAC-0000021957 |
| 2022 | 2022-06-30 | $57,679,032 | $750,000 | O'CONNOR & DREW, P.C. | 0 | — | 2022-06-CENSUS-0000238098 |
| 2021 | 2021-06-30 | $69,232,258 | $750,000 | O'CONNOR & DREW, P.C. | 1 | — | 2021-06-CENSUS-0000238098 |
| 2020 | 2020-06-30 | $61,212,845 | $750,000 | O'CONNOR & DREW, P.C. | 2 | — | 2020-06-CENSUS-0000238098 |
| 2019 | 2019-06-30 | $60,890,271 | $750,000 | O'CONNOR & DREW, P.C. | 2 | — | 2019-06-CENSUS-0000238098 |
| 2018 | 2018-06-30 | $63,702,156 | $750,000 | O'CONNOR & DREW, P.C. | 4 | — | 2018-06-CENSUS-0000238098 |
| 2017 | 2017-06-30 | $62,960,323 | $750,000 | O'CONNOR & DREW, P.C. | 2 | — | 2017-06-CENSUS-0000238098 |
| 2016 | 2016-06-30 | $63,958,884 | $750,000 | COHNREZNICK LLP | 2 | — | 2016-06-CENSUS-0000238098 |
When is the next single audit due?
If SALEM STATE UNIVERSITY 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 | $25,244,838 | Yes |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $12,288,297 | Yes |
| 84.042 | TRIO STUDENT SUPPORT SERVICES | $597,638 | Yes |
| 59.037 | SMALL BUSINESS DEVELOPMENT CENTERS | $523,415 | No |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $515,852 | Yes |
| 84.007 | FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS | $357,830 | Yes |
| 84.047 | TRIO UPWARD BOUND | $329,407 | Yes |
| 47.076 | STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) | $93,243 | No |
| 47.076 | STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) | $52,732 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $43,693 | No |
| 84.379 | TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) | $29,706 | Yes |
| 47.076 | STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) | $22,154 | No |
| 45.161 | PROMOTION OF THE HUMANITIES RESEARCH | $17,545 | No |
| 66.456 | NATIONAL ESTUARY PROGRAM | $16,373 | No |
| 47.050 | GEOSCIENCES | $12,853 | No |
| 93.364 | NURSING STUDENT LOANS | $10,859 | Yes |
| 84.116 | FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION | $9,808 | No |
| 66.456 | NATIONAL ESTUARY PROGRAM | $9,750 | No |
| 19.415 | PROFESSIONAL AND CULTURAL EXCHANGE PROGRAMS - CITIZEN EXCHANGES | $8,013 | No |
| 84.411 | EDUCATION INNOVATION AND RESEARCH (FORMERLY INVESTING IN INNOVATION (I3) FUND) | $6,450 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $1,461 | No |
| 84.016 | UNDERGRADUATE INTERNATIONAL STUDIES AND FOREIGN LANGUAGE PROGRAMS | $35 | 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) | 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 SALEM STATE UNIVERSITY 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. “Salem State University, Massachusetts Single Audits 2016–2025.” https://getauditradar.com/single-audits/ma/salem-state-university-042325342/. Data as of 2026-11-06.