State System of Higher Education, Commonwealth of Pennsylvania: Single Audit Reports and Findings

State System of Higher Education, Commonwealth of Pennsylvania's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted March 23, 2026; the auditor observed on that filing is CliftonLarsonAllen LLP. It reported 2 findings. 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; State System of Higher Education, Commonwealth of Pennsylvania is recorded in HARRISBURG, Pennsylvania under EIN 232250505, 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 State System of Higher Education, Commonwealth of Pennsylvania
Audit yearFiscal year endFederal expendedThreshold appliedAuditor observedOpinionFindingsMW / SDFAC report
20252025-06-30$674,898,795$750,000CliftonLarsonAllen LLPUnmodified2SD2025-06-GSAFAC-0000407710
20242024-06-30$648,705,729$750,000CliftonLarsonAllen LLPUnmodified3SD2024-06-GSAFAC-0000358245
20232023-06-30$675,911,230$750,000CliftonLarsonAllen LLPUnmodified7SD2023-06-GSAFAC-0000003069
20222022-06-30$850,351,117$750,000CliftonLarsonAllen LLPUnmodified7SD2022-06-CENSUS-0000166794
20212021-06-30$958,579,980$750,000CliftonLarsonAllen LLPUnmodified6SD2021-06-CENSUS-0000166794
20202020-06-30$930,879,190$750,000CliftonLarsonAllen LLPUnmodified4SD2020-06-CENSUS-0000166794
20192019-06-30$898,215,830$750,000CliftonLarsonAllen LLPUnmodified4SD2019-06-CENSUS-0000166794
20182018-06-30$929,353,116$750,000CliftonLarsonAllen LLPUnmodified4SD2018-06-CENSUS-0000166794
20172017-06-30$946,121,082$750,000CliftonLarsonAllen LLPUnmodified9SD2017-06-CENSUS-0000166794
20162016-06-30$958,480,188$750,000CliftonLarsonAllen LLPUnmodified4SD2016-06-CENSUS-0000166794

When is the next single audit due?

If State System of Higher Education, Commonwealth of Pennsylvania 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$448,880,736No
84.063FEDERAL PELL GRANT PROGRAM$153,476,909No
93.575CHILD CARE AND DEVELOPMENT BLOCK GRANT$8,783,936No
84.033FEDERAL WORK-STUDY PROGRAM$5,205,814No
93.917HIV CARE FORMULA GRANTS$4,600,840No
84.007FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS$3,988,735No
59.037SMALL BUSINESS DEVELOPMENT CENTERS$3,464,109Yes
84.011MIGRANT EDUCATION STATE GRANT PROGRAM$2,856,857No
84.334GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS$2,281,299No
84.031HIGHER EDUCATION INSTITUTIONAL AID$2,143,052No
93.958BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES$1,600,959No
84.048CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES$1,318,304No
59.037SMALL BUSINESS DEVELOPMENT CENTERS$1,294,973Yes
84.334GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS$1,120,763No
93.600HEAD START$1,085,781No
17.504CONSULTATION AGREEMENTS$1,038,597No
47.076STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES)$961,142No
93.958BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES$758,235No
21.031STATE SMALL BUSINESS CREDIT INITIATIVE TECHNICAL ASSISTANCE GRANT PROGRAM$733,936No
84.031HIGHER EDUCATION INSTITUTIONAL AID$647,786No
93.191GRADUATE PSYCHOLOGY EDUCATION$646,495No
12.902INFORMATION SECURITY GRANTS$618,451No
84.407TRANSITION PROGRAMS FOR STUDENTS WITH INTELLECTUAL DISABILITIES INTO HIGHER EDUCATION$601,616No
12.905CYBERSECURITY CORE CURRICULUM$574,713No
84.149MIGRANT EDUCATION COLLEGE ASSISTANCE MIGRANT PROGRAM$542,401No

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
2025-002Reporting (L)Significant deficiencyNo

Read next

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 State System of Higher Education, Commonwealth of Pennsylvania 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. “State System of Higher Education Single Audit FY2025 (PA).” https://getauditradar.com/single-audits/pa/state-system-of-higher-education-commonwealth-of-pennsylvania-232250505/. Data as of 2026-11-06.