Lorain County Community College: Single Audit Reports and Findings
Lorain County Community College filed 10 single audits between 2016 and 2025; the most recently observed auditor is CLARK SCHAEFER HACKETT (2025), and the 2025 report lists 0 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; Lorain County Community College is recorded in ELYRIA, Ohio under EIN 340930187, 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 | $26,244,277 | $750,000 | CLARK SCHAEFER HACKETT | 0 | — | 2025-06-GSAFAC-0000394637 |
| 2024 | 2024-06-30 | $28,802,504 | $750,000 | CLARK SCHAEFER HACKETT | 0 | — | 2024-06-GSAFAC-0000344888 |
| 2023 | 2023-06-30 | $25,509,652 | $750,000 | CLARK SCHAEFER HACKETT | 0 | — | 2023-06-GSAFAC-0000015476 |
| 2022 | 2022-06-30 | $45,178,564 | $750,000 | CLARK SCHAEFER HACKETT | 0 | — | 2022-06-CENSUS-0000164430 |
| 2021 | 2021-06-30 | $42,337,384 | $750,000 | CLARK SCHAEFER HACKETT | 0 | — | 2021-06-CENSUS-0000164430 |
| 2020 | 2020-06-30 | $26,062,652 | $750,000 | CIUNI & PANICHI, INC. | 0 | — | 2020-06-CENSUS-0000164430 |
| 2019 | 2019-06-30 | $25,623,419 | $750,000 | CIUNI & PANICHI, INC. | 0 | — | 2019-06-CENSUS-0000164430 |
| 2018 | 2018-06-30 | $32,668,185 | $750,000 | CIUNI & PANICHI, INC. | 0 | — | 2018-06-CENSUS-0000164430 |
| 2017 | 2017-06-30 | $32,933,406 | $750,000 | CIUNI & PANICHI, INC. | 0 | — | 2017-06-CENSUS-0000164430 |
| 2016 | 2016-06-30 | $33,610,032 | $750,000 | CIUNI & PANICHI, INC. | 0 | — | 2016-06-CENSUS-0000164430 |
When is the next single audit due?
If Lorain County Community College 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 |
|---|---|---|---|
| 84.063 | FEDERAL PELL GRANT PROGRAM | $13,616,316 | Yes |
| 84.268 | FEDERAL DIRECT STUDENT LOANS | $4,679,582 | Yes |
| 12.006 | NATIONAL DEFENSE EDUCATION PROGRAM | $2,245,089 | Yes |
| 17.261 | WORKFORCE DATA QUALITY INITIATIVE (WDQI) | $1,116,798 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $943,522 | Yes |
| 47.076 | STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) | $780,568 | Yes |
| 84.007 | FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS | $452,195 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $441,995 | No |
| 11.617 | CONGRESSIONALLY-IDENTIFIED PROJECTS | $384,894 | No |
| 84.335 | CHILD CARE ACCESS MEANS PARENTS IN SCHOOL | $222,586 | No |
| 11.307 | ECONOMIC ADJUSTMENT ASSISTANCE | $198,082 | No |
| 59.037 | SMALL BUSINESS DEVELOPMENT CENTERS | $192,571 | No |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $166,483 | Yes |
| 17.270 | REENTRY EMPLOYMENT OPPORTUNITIES | $156,449 | No |
| 16.812 | SECOND CHANCE ACT REENTRY INITIATIVE | $138,548 | No |
| 17.268 | H-1B JOB TRAINING GRANTS | $90,198 | No |
| 84.031 | HIGHER EDUCATION INSTITUTIONAL AID | $83,356 | Yes |
| 17.289 | COMMUNITY PROJECT FUNDING/CONGRESSIONALLY DIRECTED SPENDING | $82,268 | No |
| 10.569 | EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) | $46,235 | No |
| 11.307 | ECONOMIC ADJUSTMENT ASSISTANCE | $42,986 | No |
| 17.277 | WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS | $41,932 | No |
| 17.261 | WORKFORCE DATA QUALITY INITIATIVE (WDQI) | $31,677 | Yes |
| 47.070 | COMPUTER AND INFORMATION SCIENCE AND ENGINEERING | $27,228 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $19,192 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $10,274 | 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.
The most recent report lists no finding.
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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 Lorain County Community College 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. “Lorain County Community College, Ohio Single Audits 2016–2025.” https://getauditradar.com/single-audits/oh/lorain-county-community-college-340930187/. Data as of 2026-11-06.