Lake Superior State University: Single Audit Reports and Findings
Lake Superior State University filed 10 single audits between 2016 and 2025; the most recently observed auditor is REHMANN ROBSON LLC (2025), and the 2025 report lists 9 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; Lake Superior State University is recorded in SAULT STE MARIE, Michigan under EIN 381880022, 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 | $11,155,391 | $750,000 | REHMANN ROBSON LLC | 9 | SD | 2025-06-GSAFAC-0000387208 |
| 2024 | 2024-06-30 | $12,031,705 | $750,000 | REHMANN ROBSON LLC | 8 | SD | 2024-06-GSAFAC-0000353552 |
| 2023 | 2023-06-30 | $12,656,576 | $750,000 | ANDREWS HOOPER PAVLIK PLC | 1 | SD | 2023-06-GSAFAC-0000023980 |
| 2022 | 2022-06-30 | $18,305,999 | $750,000 | ANDREWS HOOPER PAVLIK PLC | 0 | — | 2022-06-CENSUS-0000148660 |
| 2021 | 2021-06-30 | $19,609,767 | $750,000 | ANDREWS HOOPER PAVLIK PLC | 0 | — | 2021-06-CENSUS-0000148660 |
| 2020 | 2020-06-30 | $15,570,333 | $750,000 | ANDREWS HOOPER PAVLIK PLC | 1 | — | 2020-06-CENSUS-0000148660 |
| 2019 | 2019-06-30 | $16,012,759 | $750,000 | ANDREWS HOOPER PAVLIK PLC | 1 | — | 2019-06-CENSUS-0000148660 |
| 2018 | 2018-06-30 | $16,719,760 | $750,000 | ANDREWS HOOPER PAVLIK PLC | 0 | — | 2018-06-CENSUS-0000148660 |
| 2017 | 2017-06-30 | $18,563,556 | $750,000 | ANDREWS HOOPER PAVLIK PLC | 0 | — | 2017-06-CENSUS-0000148660 |
| 2016 | 2016-06-30 | $18,135,821 | $750,000 | ANDREWS HOOPER PAVLIK PLC | 0 | — | 2016-06-CENSUS-0000148660 |
When is the next single audit due?
If Lake Superior 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 | $4,205,111 | Yes |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $3,091,179 | Yes |
| 93.364 | NURSING STUDENT LOANS | $1,036,000 | Yes |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $431,757 | Yes |
| 11.432 | NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION (NOAA) COOPERATIVE INSTITUTES | $306,834 | No |
| 84.038 | FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS | $294,875 | Yes |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $271,754 | Yes |
| 84.031 | HIGHER EDUCATION INSTITUTIONAL AID | $244,220 | No |
| 93.323 | EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $173,880 | Yes |
| 11.429 | MARINE SANCTUARY PROGRAM | $140,068 | No |
| 10.855 | DISTANCE LEARNING AND TELEMEDICINE LOANS AND GRANTS | $132,203 | No |
| 84.334 | GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS | $117,816 | No |
| 11.429 | MARINE SANCTUARY PROGRAM | $75,203 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $74,534 | No |
| 84.007 | FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS | $73,564 | Yes |
| 15.808 | U.S. GEOLOGICAL SURVEY RESEARCH AND DATA COLLECTION | $70,769 | No |
| 66.469 | GEOGRAPHIC PROGRAMS - GREAT LAKES RESTORATION INITIATIVE | $56,383 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $53,247 | No |
| 12.630 | BASIC, APPLIED, AND ADVANCED RESEARCH IN SCIENCE AND ENGINEERING | $43,015 | No |
| 15.662 | GREAT LAKES RESTORATION | $37,306 | No |
| 15.608 | FISH AND AQUATIC CONSERVATION - AQUATIC INVASIVE SPECIES | $37,247 | No |
| 12.630 | BASIC, APPLIED, AND ADVANCED RESEARCH IN SCIENCE AND ENGINEERING | $37,198 | No |
| 15.662 | GREAT LAKES RESTORATION | $31,820 | No |
| 15.945 | COOPERATIVE RESEARCH AND TRAINING PROGRAMS RESOURCES OF THE NATIONAL PARK SYSTEM | $18,432 | No |
| 45.024 | PROMOTION OF THE ARTS GRANTS TO ORGANIZATIONS AND INDIVIDUALS | $16,512 | 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) | Significant deficiency | Yes |
| 2025-003 | Eligibility (E) | Significant deficiency | No |
| 2025-004 | Cash management (C); Reporting (L) | Significant deficiency | No |
| 2025-005 | Reporting (L) | Significant deficiency | Yes |
| 2025-006 | Procurement and suspension and debarment (I) | Significant deficiency | Yes |
| 2025-007 | Special tests and provisions (N) | Significant deficiency | No |
| 2025-008 | Allowable costs / cost principles (B) | Significant deficiency / Questioned costs | No |
| 2025-009 | Allowable costs / cost principles (B) | Significant deficiency | No |
| 2025-010 | Special tests and provisions (N) | Significant deficiency / Questioned costs | No |
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- CPA firms that audit Michigan nonprofits
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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 Lake Superior 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. “Lake Superior State University, Michigan Single Audits 2016–2025.” https://getauditradar.com/single-audits/mi/lake-superior-state-university-381880022/. Data as of 2026-11-06.