High Point University: Single Audit Reports and Findings

High Point University filed 10 single audits between 2016 and 2025; the most recently observed auditor is SMITH LEONARD PLLC (2025), and the 2025 report lists 5 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; High Point University is recorded in HIGH POINT, North Carolina under EIN 560529999, and the Clearinghouse records it as a nonprofit. 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 High Point University
Audit yearFiscal year endFederal expendedThreshold appliedAuditor observedFindingsMW / SDFAC report
20252025-05-31$96,917,967$750,000SMITH LEONARD PLLC5SD2025-05-GSAFAC-0000406093
20242024-05-31$82,308,458$750,000SMITH LEONARD PLLC2SD2024-05-GSAFAC-0000356629
20232023-05-31$72,842,427$750,000SMITH LEONARD PLLC2SD2023-05-GSAFAC-0000026441
20222022-05-31$72,901,189$750,000SMITH LEONARD PLLC2—2022-05-CENSUS-0000081346
20212021-05-31$71,759,731$750,000SMITH LEONARD PLLC2—2021-05-CENSUS-0000081346
20202020-05-31$63,398,489$750,000SMITH LEONARD PLLC3—2020-05-CENSUS-0000081346
20192019-05-31$56,234,184$750,000SMITH LEONARD PLLC2—2019-05-CENSUS-0000081346
20182018-05-31$50,612,959$750,000SMITH LEONARD PLLC1—2018-05-CENSUS-0000081346
20172017-05-31$42,149,148$750,000SMITH LEONARD PLLC0—2017-05-CENSUS-0000081346
20162016-05-31$33,576,155$750,000SMITH LEONARD PLLC1—2016-05-CENSUS-0000081346

When is the next single audit due?

If High Point University is again required to have a single audit for the fiscal year ending May 31, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 1, 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
84.268FEDERAL DIRECT STUDENT LOANS$80,746,026Yes
84.063FEDERAL PELL GRANT PROGRAM$4,884,833Yes
84.423SUPPORTING EFFECTIVE EDUCATOR DEVELOPMENT PROGRAM$3,184,128Yes
64.028POST-9/11 VETERANS EDUCATIONAL ASSISTANCE$2,469,187Yes
84.336TEACHER QUALITY PARTNERSHIP GRANTS$2,391,119Yes
93.778MEDICAL ASSISTANCE PROGRAM$1,500,000Yes
93.279DRUG USE AND ADDICTION RESEARCH PROGRAMS$455,625Yes
84.007FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS$312,701Yes
84.033FEDERAL WORK-STUDY PROGRAM$262,008Yes
93.279DRUG USE AND ADDICTION RESEARCH PROGRAMS$154,660Yes
93.859BIOMEDICAL RESEARCH AND RESEARCH TRAINING$126,794Yes
93.959BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE$105,406No
93.847DIABETES, DIGESTIVE, AND KIDNEY DISEASES EXTRAMURAL RESEARCH$85,386Yes
84.379TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS)$64,124Yes
84.425SUPPORTING EFFECTIVE EDUCATOR DEVELOPMENT PROGRAM$52,348No
47.075SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES$36,905Yes
12.420MILITARY MEDICAL RESEARCH AND DEVELOPMENT$36,532Yes
94.013AMERICORPS VOLUNTEERS IN SERVICE TO AMERICA 94.013$34,949No
47.070COMPUTER AND INFORMATION SCIENCE AND ENGINEERING$10,357Yes
43.008OFFICE OF STEM ENGAGEMENT (OSTEM)$4,218Yes
10.328FOOD SAFETY OUTREACH PROGRAM$661Yes
84.032FEDERAL FAMILY EDUCATION LOANS$0No

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.

Findings on the most recent report
ReferenceRequirementSeverityRepeat
2025-001Cash management (C)OtherYes
2025-002Special tests and provisions (N)Questioned costsYes
2025-003Other / not classified (P)OtherNo
2025-004Other / not classified (P)Significant deficiency / Questioned costsNo
2025-005Other / not classified (P)Questioned costsNo

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.

Where to find the return itself, and what our Form 990 data covers: Form 990 lookup.

Most recent return
990 for 2025-05
Total revenue
$501,892,632
Total assets
$1,307,628,037
Accounting fees (Part IX line 11c)
$169,607
Paid preparer
HENDERSON HUTCHERSON & MCCULLOUGH PLLC
IRS object id
202641059349302309
NTEE code
B03
Exempt under
501(c)(3)
Ruling year
2009
BMF release
2026-10-20

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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 High Point 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. “High Point University, North Carolina Single Audits 2016–2025.” https://getauditradar.com/single-audits/nc/high-point-university-560529999/. Data as of 2026-11-06.