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 2026-09-18.
Data as of Sep 18, 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.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-05-31 | $96,917,967 | $750,000 | SMITH LEONARD PLLC | 5 | SD | 2025-05-GSAFAC-0000406093 |
| 2024 | 2024-05-31 | $82,308,458 | $750,000 | SMITH LEONARD PLLC | 2 | SD | 2024-05-GSAFAC-0000356629 |
| 2023 | 2023-05-31 | $72,842,427 | $750,000 | SMITH LEONARD PLLC | 2 | SD | 2023-05-GSAFAC-0000026441 |
| 2022 | 2022-05-31 | $72,901,189 | $750,000 | SMITH LEONARD PLLC | 2 | — | 2022-05-CENSUS-0000081346 |
| 2021 | 2021-05-31 | $71,759,731 | $750,000 | SMITH LEONARD PLLC | 2 | — | 2021-05-CENSUS-0000081346 |
| 2020 | 2020-05-31 | $63,398,489 | $750,000 | SMITH LEONARD PLLC | 3 | — | 2020-05-CENSUS-0000081346 |
| 2019 | 2019-05-31 | $56,234,184 | $750,000 | SMITH LEONARD PLLC | 2 | — | 2019-05-CENSUS-0000081346 |
| 2018 | 2018-05-31 | $50,612,959 | $750,000 | SMITH LEONARD PLLC | 1 | — | 2018-05-CENSUS-0000081346 |
| 2017 | 2017-05-31 | $42,149,148 | $750,000 | SMITH LEONARD PLLC | 0 | — | 2017-05-CENSUS-0000081346 |
| 2016 | 2016-05-31 | $33,576,155 | $750,000 | SMITH LEONARD PLLC | 1 | — | 2016-05-CENSUS-0000081346 |
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 | $80,746,026 | Yes |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $4,884,833 | Yes |
| 84.423 | SUPPORTING EFFECTIVE EDUCATOR DEVELOPMENT PROGRAM | $3,184,128 | Yes |
| 64.028 | POST-9/11 VETERANS EDUCATIONAL ASSISTANCE | $2,469,187 | Yes |
| 84.336 | TEACHER QUALITY PARTNERSHIP GRANTS | $2,391,119 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $1,500,000 | Yes |
| 93.279 | DRUG USE AND ADDICTION RESEARCH PROGRAMS | $455,625 | Yes |
| 84.007 | FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS | $312,701 | Yes |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $262,008 | Yes |
| 93.279 | DRUG USE AND ADDICTION RESEARCH PROGRAMS | $154,660 | Yes |
| 93.859 | BIOMEDICAL RESEARCH AND RESEARCH TRAINING | $126,794 | Yes |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $105,406 | No |
| 93.847 | DIABETES, DIGESTIVE, AND KIDNEY DISEASES EXTRAMURAL RESEARCH | $85,386 | Yes |
| 84.379 | TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) | $64,124 | Yes |
| 84.425 | SUPPORTING EFFECTIVE EDUCATOR DEVELOPMENT PROGRAM | $52,348 | No |
| 47.075 | SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES | $36,905 | Yes |
| 12.420 | MILITARY MEDICAL RESEARCH AND DEVELOPMENT | $36,532 | Yes |
| 94.013 | AMERICORPS VOLUNTEERS IN SERVICE TO AMERICA 94.013 | $34,949 | No |
| 47.070 | COMPUTER AND INFORMATION SCIENCE AND ENGINEERING | $10,357 | Yes |
| 43.008 | OFFICE OF STEM ENGAGEMENT (OSTEM) | $4,218 | Yes |
| 10.328 | FOOD SAFETY OUTREACH PROGRAM | $661 | Yes |
| 84.032 | FEDERAL FAMILY EDUCATION LOANS | $0 | 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 | C | Other | Yes |
| 2025-002 | N | Questioned costs | Yes |
| 2025-003 | P | Other | No |
| 2025-004 | P | Significant deficiency / Questioned costs | No |
| 2025-005 | P | Questioned costs | No |
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.
- 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
- 2026-09-17
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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 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 Single Audits and Findings (NC).” https://getauditradar.com/single-audits/nc/high-point-university-560529999/. Data as of 2026-09-18.