CENTRAL STATE UNIVERSITY: Single Audit Reports and Findings
CENTRAL STATE UNIVERSITY filed 8 single audits between 2016 and 2023; the most recently observed auditor is CROWE LLP (2023), and the 2023 report lists 7 findings, including 1 material weakness. 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; CENTRAL STATE UNIVERSITY is recorded in WILBERFORCE, Ohio under EIN 310675386, 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 |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-06-30 | $45,713,288 | $750,000 | CROWE LLP | 7 | MW / SD | 2023-06-GSAFAC-0000424092 |
| 2022 | 2022-06-30 | $65,236,722 | $750,000 | CROWE LLP | 4 | MW / SD | 2022-06-GSAFAC-0000017084 |
| 2021 | 2021-06-30 | $49,775,741 | $750,000 | CROWE LLP | 4 | MW / SD | 2021-06-CENSUS-0000162382 |
| 2020 | 2020-06-30 | $41,871,714 | $750,000 | CROWE LLP | 4 | SD | 2020-06-CENSUS-0000162382 |
| 2019 | 2019-06-30 | $36,168,117 | $750,000 | CROWE LLP | 3 | MW / SD | 2019-06-CENSUS-0000162382 |
| 2018 | 2018-06-30 | $32,896,504 | $750,000 | CROWE LLP | 2 | SD | 2018-06-CENSUS-0000162382 |
| 2017 | 2017-06-30 | $29,916,449 | $750,000 | CROWE LLP | 2 | SD | 2017-06-CENSUS-0000162382 |
| 2016 | 2016-06-30 | $28,273,433 | $750,000 | CROWE LLP | 4 | SD | 2016-06-CENSUS-0000162382 |
When is the next single audit due?
If CENTRAL STATE UNIVERSITY is again required to have a single audit for the fiscal year ending Jun 30, 2024, the reporting package is due to the Federal Audit Clearinghouse by Mar 31, 2025 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
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 | $10,857,921 | Yes |
| 84.268 | FEDERAL DIRECT STUDENT LOANS | $10,284,382 | Yes |
| 84.031 | HIGHER EDUCATION INSTITUTIONAL AID | $5,813,824 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $4,048,815 | Yes |
| 10.205 | PAYMENTS TO 1890 LAND-GRANT COLLEGES AND TUSKEGEE UNIVERSITY | $2,888,331 | No |
| 10.512 | EXTENSION SERVICES AT 1890 COLLEGES AND TUSKEGEE UNIVERSITY, WEST VIRGINIA STATE COLLEGE, AND CENTRAL STATE UNIVERSITY | $2,348,184 | Yes |
| 10.310 | AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) | $1,098,544 | No |
| 11.307 | ECONOMIC ADJUSTMENT ASSISTANCE | $750,713 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $688,020 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $676,663 | Yes |
| 84.007 | FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS | $608,038 | Yes |
| 10.524 | SCHOLARSHIPS FOR STUDENTS AT 1890 INSTITUTIONS | $595,113 | No |
| 10.216 | 1890 INSTITUTION CAPACITY BUILDING GRANTS | $479,644 | No |
| 84.042 | TRIO STUDENT SUPPORT SERVICES | $445,263 | No |
| 10.500 | COOPERATIVE EXTENSION SERVICE | $412,075 | No |
| 10.216 | 1890 INSTITUTION CAPACITY BUILDING GRANTS | $403,825 | No |
| 84.120 | MINORITY SCIENCE AND ENGINEERING IMPROVEMENT | $345,462 | No |
| 84.047 | TRIO UPWARD BOUND | $309,891 | No |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $292,386 | Yes |
| 12.560 | DOD, NDEP, DOTC-STEM EDUCATION OUTREACH IMPLEMENTATION | $269,704 | No |
| 93.U02 | Characterization of Chemical Constituents | $205,692 | No |
| 47.076 | STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) | $193,554 | No |
| 11.028 | CONNECTING MINORITY COMMUNITIES PILOT PROGRAM | $184,858 | No |
| 10.311 | BEGINNING FARMER AND RANCHER DEVELOPMENT PROGRAM | $106,627 | No |
| 10.514 | EXPANDED FOOD AND NUTRITION EDUCATION PROGRAM | $89,691 | 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 |
|---|---|---|---|
| 2023-018 | Matching, level of effort, earmarking (G) | Material weakness / Questioned costs | Yes |
| 2023-019 | Special tests and provisions (N) | Material weakness / Questioned costs | Yes |
| 2023-020 | Special tests and provisions (N) | Significant deficiency / Questioned costs | Yes |
| 2023-021 | Reporting (L) | Material weakness | No |
| 2023-022 | Allowable costs / cost principles (B) | Significant deficiency / Questioned costs | No |
| 2023-023 | Allowable costs / cost principles (B) | Material weakness / Questioned costs | Yes |
| 2023-024 | Allowable costs / cost principles (B) | Significant deficiency / Questioned costs | 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 CENTRAL 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. “Central State University, Ohio Single Audits 2016–2023.” https://getauditradar.com/single-audits/oh/central-state-university-310675386/. Data as of 2026-11-06.