REPORT ON REVIEW AND FEDERAL COMPLIANCE PROCEDURES  FISCAL YEAR 2025 
Columbus State University 
Columbus, Georgia 
A Member Institution of the University System of Georgia 
Greg S. Griffin | State Auditor 
 
 Review Summary 
We have reviewed the financial statements of the business-type activities and the fiduciary funds of Columbus State University, as of and for the year ended June 30, 2025, and issued our report thereon, dated October 7, 2025. We conducted our review engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. Our Independent Accountant's Review Report, included in the Columbus State University's Annual Financial Report, is available on the Georgia Department of Audits and Accounts' website at www.audits.ga.gov and on the Columbus State University's website at www.columbusstate.edu. 
We have performed the procedures on compliance with federal student financial assistance regulations reflected within the 2024 OMB Compliance Supplement for the year ended June 30, 2025. Columbus State University is responsible for complying with federal student financial assistance regulations reflected within the 2024 OMB Compliance Supplement. Columbus State University has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of evaluating compliance with federal student financial assistance regulations as reflected in the 2024 OMB Compliance Supplement and meeting the requirements of the Southern Association of Colleges and Schools Commission on Colleges (SACSCOC) as reflected in the SACSCOC Principles of Accreditation, Section 13.6 for the year ended June 30, 2025. 
Our review of the University found: 
 we are not aware of any material modifications that should be made to the financial statements in order for them to be in accordance with accounting principles generally accepted in the United States of America; 
 no financial reporting findings that require management's attention; and  no federal reporting findings that require management's attention.