Repeat findings: what they mean
A repeat finding is one reported in a prior audit that is still open. The summary schedule of prior audit findings has to report its status and explain why it recurred (2 CFR 200.511(b)). In audit year 2024, 1,255 of 22,398 nonprofit single audits (5.6%) reported at least one repeat finding (data as of 2026-09-20).
Last verified: 2026-09-20 · Every figure links its source.
What is a repeat finding?
Not a new category of finding — the same finding, still there. The mechanism is the summary schedule of prior audit findings, in which management reports the status of every finding from the previous audit. Where a finding was not corrected, or only partly corrected, the schedule must describe the reasons for the recurrence, the planned action, and any significant difference from the corrective action previously reported (2 CFR 200.511(b)).
Source: 2 CFR 200.511 · Last verified: 2026-09-20
How common are repeat findings among nonprofits?
| Measure | Audits | Share |
|---|---|---|
| At least one finding | 3,631 | 16.2% |
| At least one repeat finding | 1,255 | 5.6% |
| Repeats as a share of audits with findings | 1,255 | 34.6% |
How we computed this: nonprofit single audits for audit year 2024 in our copy of the Federal Audit Clearinghouse bulk data, counting audits whose repeat finding count is above zero. Data as of 2026-09-20.
Source: Federal Audit Clearinghouse · 2 CFR 200.511 · Last verified: 2026-09-20
What happens when findings repeat?
- The auditor must follow up on prior findings whether or not the program is major this year (2 CFR 200.514(e)), so a repeat is found even if the program was not selected.
- A prior finding whose reported status materially misrepresents reality is itself a reportable finding (2 CFR 200.516(a)(7)).
- Repeats weigh on the risk assessment for major program determination, which can pull the program back into testing (2 CFR 200.519).
- A material weakness in either of the two preceding periods blocks low-risk auditee status (2 CFR 200.520).
Source: 2 CFR 200.514 · 2 CFR 200.516 · 2 CFR 200.519 · 2 CFR 200.520 · Last verified: 2026-09-20
How do you stop a finding repeating?
- Fix the control, not the transaction: a corrected invoice does not close a finding about approvals.
- Name one owner and a real completion date in the corrective action plan (2 CFR 200.511(c)).
- Test your own fix before the next fieldwork and keep the evidence.
- Where the finding came from a subrecipient, tighten monitoring rather than the payment (2 CFR 200.332).
Source: 2 CFR 200.511 · 2 CFR 200.332 · Last verified: 2026-09-20
Questions and answers
What is a repeat finding in a single audit?
A finding reported in a prior audit that has not been corrected. The summary schedule of prior audit findings must report its status and explain the recurrence.
How common are repeat findings in nonprofit single audits?
In audit year 2024, 1,255 of 22,398 nonprofit single audits reported at least one repeat finding, or 5.6%.
Tracking findings across a portfolio? See what AuditRadar does for CPA firms.
This is public-record information, not accounting or legal advice.