Harrisburg Area Community College: Single Audit Reports and Findings
Harrisburg Area Community College filed 10 single audits between 2016 and 2025; the most recently observed auditor is SMITH ELLIOTT KEARNS & COMPANY, LLC (2025), and the 2025 report lists 4 findings. Data as of 2026-09-18.
Data as of Sep 18, 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; Harrisburg Area Community College is recorded in HARRISBURG, Pennsylvania under EIN 231639151, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $56,454,424 | $750,000 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 4 | — | 2025-06-GSAFAC-0000403499 |
| 2024 | 2024-06-30 | $50,392,719 | $750,000 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 0 | — | 2024-06-GSAFAC-0000404771 |
| 2023 | 2023-06-30 | $50,879,559 | $750,000 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 8 | — | 2023-06-GSAFAC-0000031049 |
| 2022 | 2022-06-30 | $94,840,195 | $2,845,206 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 8 | SD | 2022-06-CENSUS-0000200795 |
| 2021 | 2021-06-30 | $88,509,992 | $2,655,300 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 6 | MW / SD | 2021-06-CENSUS-0000200795 |
| 2020 | 2020-06-30 | $77,970,799 | $750,000 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 2 | MW | 2020-06-CENSUS-0000200795 |
| 2019 | 2019-06-30 | $81,453,732 | $750,000 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 0 | — | 2019-06-CENSUS-0000200795 |
| 2018 | 2018-06-30 | $86,767,721 | $750,000 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 0 | — | 2018-06-CENSUS-0000200795 |
| 2017 | 2017-06-30 | $88,606,953 | $750,000 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 8 | MW | 2017-06-CENSUS-0000200795 |
| 2016 | 2016-06-30 | $95,529,388 | $750,000 | SMITH ELLIOTT KEARNS & COMPANY, LLC | 0 | — | 2016-06-CENSUS-0000200795 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.268 | FEDERAL DIRECT STUDENT LOANS | $27,942,403 | Yes |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $23,534,771 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $1,573,419 | No |
| 84.007 | FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS | $708,980 | Yes |
| 97.025 | NATIONAL URBAN SEARCH AND RESCUE (US&R) RESPONSE SYSTEM | $593,875 | No |
| 10.855 | DISTANCE LEARNING AND TELEMEDICINE LOANS AND GRANTS | $529,601 | No |
| 84.031 | HIGHER EDUCATION INSTITUTIONAL AID | $428,702 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $348,819 | No |
| 93.434 | EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS | $289,454 | No |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $196,370 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $187,684 | No |
| 84.002 | ADULT EDUCATION - BASIC GRANTS TO STATES | $72,102 | No |
| 47.076 | STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) | $27,578 | No |
| 94.006 | AMERICORPS STATE AND NATIONAL 94.006 | $13,344 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $7,322 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | N | Material weakness / Questioned costs | No |
Read next
- CPA firms that audit Pennsylvania nonprofits
- Pennsylvania single audit statistics
- Pennsylvania nonprofit audit requirements
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 Harrisburg Area 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. “Harrisburg Area Community College Single Audits and Findings (PA).” https://getauditradar.com/single-audits/pa/harrisburg-area-community-college-231639151/. Data as of 2026-09-18.