COLLEGE OF THE MUSCOGEE NATION: Single Audit Reports and Findings

COLLEGE OF THE MUSCOGEE NATION's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted June 30, 2026; the auditor observed on that filing is HoganTaylor LLP. It reported 5 findings. 8 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; COLLEGE OF THE MUSCOGEE NATION is recorded in OKMULGEE, Oklahoma under EIN 352357683, and the Clearinghouse records it as a tribal government. 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 COLLEGE OF THE MUSCOGEE NATION
Audit yearFiscal year endFederal expendedThreshold appliedAuditor observedOpinionFindingsMW / SDFAC report
20252025-09-30$9,979,391$1,000,000HoganTaylor LLPUnmodified5SD2025-09-GSAFAC-0000422186
20242024-09-30$10,271,399$750,000HoganTaylor LLPUnmodified3MW / SD2024-09-GSAFAC-0000372514
20232023-09-30$6,112,165$750,000HoganTaylor LLPUnmodified2SD2023-09-GSAFAC-0000036866
20212021-09-30$6,795,029$750,000HoganTaylor LLPUnmodified1SD2021-09-CENSUS-0000242670
20192019-09-30$3,276,005$750,000HoganTaylor LLPUnmodified1—2019-09-CENSUS-0000242670
20182018-09-30$3,232,801$750,000HoganTaylor LLPUnmodified0—2018-09-CENSUS-0000242670
20172017-09-30$3,828,838$750,000HoganTaylor LLPUnmodified0—2017-09-CENSUS-0000242670
20162016-09-30$2,468,427$750,000HoganTaylor LLPUnmodified0—2016-09-CENSUS-0000242670

When is the next single audit due?

If COLLEGE OF THE MUSCOGEE NATION is again required to have a single audit for the fiscal year ending Sep 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Jun 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
15.027ASSISTANCE TO TRIBALLY CONTROLLED COMMUNITY COLLEGES AND UNIVERSITIES$3,293,447Yes
15.027ASSISTANCE TO TRIBALLY CONTROLLED COMMUNITY COLLEGES AND UNIVERSITIES$1,841,732Yes
84.425EDUCATION STABILIZATION FUND$1,244,317No
84.031HIGHER EDUCATION INSTITUTIONAL AID$1,217,119No
84.063FEDERAL PELL GRANT PROGRAM$499,297Yes
84.031HIGHER EDUCATION INSTITUTIONAL AID$398,719No
93.243SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE$270,836No
10.517TRIBAL COLLEGES EXTENSION PROGRAMS$250,607No
93.243SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE$213,476No
15.027ASSISTANCE TO TRIBALLY CONTROLLED COMMUNITY COLLEGES AND UNIVERSITIES$213,054Yes
10.516RURAL HEALTH AND SAFETY EDUCATION COMPETITIVE GRANTS$121,019No
10.527NEW BEGINNING FOR TRIBAL STUDENTS$83,160No
10.2271994 INSTITUTIONS RESEARCH PROGRAM$79,082No
47.076STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES)$76,492No
10.221TRIBAL COLLEGES EDUCATION EQUITY GRANTS$51,389No
93.859BIOMEDICAL RESEARCH AND RESEARCH TRAINING (INBRE)$49,771No
15.820NATIONAL AND REGIONAL CLIMATE ADAPTATION SCIENCE CENTERS$28,821No
84.007FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS (FSEOG)$12,566Yes
93.243SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE$12,366No
45.311NATIVE AMERICAN AND NATIVE HAWAIIAN LIBRARY SERVICES$9,935No
12.598CENTERS FOR ACADEMIC EXCELLENCE$9,582No
10.311BEGINNING FARMER AND RANCHER DEVELOPMENT PROGRAM$2,500No
10.766COMMUNITY FACILITIES LOANS AND GRANTS$104No

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
2025-001Special tests and provisions (N)Significant deficiencyYes
2025-002Special tests and provisions (N)Significant deficiencyYes
2025-003Reporting (L)Significant deficiencyYes
2025-004Special tests and provisions (N)Significant deficiencyNo
2025-005Special tests and provisions (N)Significant deficiencyNo

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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 COLLEGE OF THE MUSCOGEE NATION 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. “College of the Muscogee Nation, Oklahoma Single Audit FY2025.” https://getauditradar.com/single-audits/ok/college-of-the-muscogee-nation-352357683/. Data as of 2026-11-06.