THE BOARD OF DIRECTORS OF WITTENBERG COLLEGE: Single Audit Reports and Findings

THE BOARD OF DIRECTORS OF WITTENBERG COLLEGE's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted August 19, 2026; the auditor observed on that filing is RSM US LLP. It reported 10 findings, including a material weakness. 10 filings from 2016 to 2025 are on record. 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; THE BOARD OF DIRECTORS OF WITTENBERG COLLEGE is recorded in SPRINGFIELD, Ohio under EIN 310537177, 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.

Single audits filed by THE BOARD OF DIRECTORS OF WITTENBERG COLLEGE
Audit yearFiscal year endFederal expendedThreshold appliedAuditor observedOpinionFindingsMW / SDFAC report
20252025-06-30$13,688,783$750,000RSM US LLPUnmodified10MW / SD2025-06-GSAFAC-0000424669
20242024-06-30$13,396,009$750,000RSM US LLPUnmodified10SD2024-06-GSAFAC-0000385435
20232023-06-30$13,346,592$750,000RSM US LLPUnmodified1SD2023-06-GSAFAC-0000030660
20222022-06-30$16,712,390$750,000RSM US LLPUnmodified2SD2022-06-CENSUS-0000037903
20212021-06-30$22,180,689$750,000RSM US LLPUnmodified1SD2021-06-CENSUS-0000037903
20202020-06-30$21,003,348$750,000RSM US LLPUnmodified0SD2020-06-CENSUS-0000037903
20192019-06-30$22,645,502$750,000RSM US LLPUnmodified2SD2019-06-CENSUS-0000037903
20182018-06-30$23,976,335$750,000RSM US LLPUnmodified0—2018-06-CENSUS-0000037903
20172017-06-30$24,181,834$750,000RSM US LLPUnmodified1SD2017-06-CENSUS-0000037903
20162016-06-30$23,352,689$750,000RSM US LLPUnmodified2SD2016-06-CENSUS-0000037903

When is the next single audit due?

If THE BOARD OF DIRECTORS OF WITTENBERG 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.

Federal programs on the most recent report
ALNProgramExpendedMajor
84.268FEDERAL DIRECT STUDENT LOANS$8,424,790Yes
84.063FEDERAL PELL GRANT PROGRAM$2,727,435Yes
84.038FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS$1,524,505Yes
84.047TRIO UPWARD BOUND$371,444No
47.049MATHEMATICAL AND PHYSICAL SCIENCES$246,539No
84.033FEDERAL WORK-STUDY PROGRAM$197,921Yes
84.007FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS$125,283Yes
45.162PROMOTION OF THE HUMANITIES TEACHING AND LEARNING RESOURCES AND CURRICULUM DEVELOPMENT$30,978No
84.021OVERSEAS PROGRAMS - GROUP PROJECTS ABROAD$12,176No
84.379TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS)$11,208Yes
47.076STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES)$9,503No
81.049OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM$3,956No
43.001SCIENCE$3,045No

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
2025-004Reporting (L)Material weaknessYes
2025-005Special tests and provisions (N)Material weaknessYes
2025-006Special tests and provisions (N)Material weaknessYes
2025-007Cash management (C)Material weaknessYes
2025-008Special tests and provisions (N)Material weakness / Questioned costsYes
2025-009Other / not classified (P)Material weaknessYes
2025-010Reporting (L)Significant deficiencyYes
2025-011Special tests and provisions (N)Material weakness / Questioned costsNo
2025-012Special tests and provisions (N)Material weaknessNo
2025-013Special tests and provisions (N)Material weaknessNo

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.

Total revenue
$92,939,729
Total assets
$146,348,328
NTEE code
B420
Exempt under
501(c)(3)
Ruling year
1941
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 THE BOARD OF DIRECTORS OF WITTENBERG 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. “The Board of Directors of Wittenberg College Single Audit FY2025.” https://getauditradar.com/single-audits/oh/the-board-of-directors-of-wittenberg-college-310537177/. Data as of 2026-11-06.