Southwestern Oklahoma State University: Single Audit Reports and Findings
Southwestern Oklahoma State University's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted February 13, 2026; the auditor observed on that filing is Forvis Mazars, LLP. It reported 5 findings. 3 filings from 2023 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; Southwestern Oklahoma State University is recorded in WEATHERFORD, Oklahoma under EIN 731427538, 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 | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $42,904,948 | $750,000 | Forvis Mazars, LLP | Unmodified | 5 | SD | 2025-06-GSAFAC-0000397269 |
| 2024 | 2024-06-30 | $34,498,587 | $750,000 | Forvis Mazars, LLP | Unmodified | 3 | SD | 2024-06-GSAFAC-0000358428 |
| 2023 | 2023-06-30 | $35,211,557 | $750,000 | Hinkle & Company, PC | Unmodified | 0 | — | 2023-06-GSAFAC-0000016534 |
When is the next single audit due?
If Southwestern Oklahoma State University 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 |
|---|---|---|---|
| 84.268 | FEDERAL DIRECT STUDENT LOANS | $16,911,083 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $11,190,969 | No |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $10,609,759 | Yes |
| 15.114 | INDIAN EDUCATION HIGHER EDUCATION GRANT | $1,579,258 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $791,018 | No |
| 84.047 | TRIO UPWARD BOUND | $453,496 | No |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $270,887 | Yes |
| 93.426 | THE NATIONAL CARDIOVASCULAR HEALTH PROGRAM | $202,947 | No |
| 84.007 | FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS | $202,486 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $110,196 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $100,291 | No |
| 93.859 | BIOMEDICAL RESEARCH AND RESEARCH TRAINING | $82,777 | No |
| 43.001 | SCIENCE | $77,455 | No |
| 93.RD | HHS RESEARCH | $71,204 | No |
| 47.076 | STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) | $51,080 | No |
| 47.083 | INTEGRATIVE ACTIVITIES | $46,756 | No |
| 84.031 | HIGHER EDUCATION INSTITUTIONAL AID | $39,941 | No |
| 93.859 | BIOMEDICAL RESEARCH AND RESEARCH TRAINING | $29,611 | No |
| 84.184 | SCHOOL SAFELY NATIONAL ACTIVITIES | $28,786 | No |
| 64.116 | VETERAN READINESS AND EMPLOYMENT | $27,609 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $12,897 | No |
| 47.083 | INTEGRATIVE ACTIVITIES | $12,055 | No |
| 93.859 | BIOMEDICAL RESEARCH AND RESEARCH TRAINING | $2,200 | No |
| 93.859 | BIOMEDICAL RESEARCH AND RESEARCH TRAINING | $187 | 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 |
|---|---|---|---|
| 2025-002 | Cash management (C) | Significant deficiency | No |
| 2025-003 | Special tests and provisions (N) | Significant deficiency | Yes |
| 2025-004 | Special tests and provisions (N) | Significant deficiency / Questioned costs | No |
| 2025-005 | Eligibility (E) | Significant deficiency / Questioned costs | No |
| 2025-006 | Eligibility (E) | 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 Southwestern Oklahoma 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. “Southwestern Oklahoma State University Single Audit FY2025.” https://getauditradar.com/single-audits/ok/southwestern-oklahoma-state-university-731427538/. Data as of 2026-11-06.