Repeat findings: what they mean

In short: 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).

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

• Still open

  A finding reported in a prior audit that has not been resolved.

• It must be explained

  The summary schedule reports its status and why it recurred (2 CFR 200.511).

• How common

  1,255 audit year 2024 filings reported a repeat finding.

How common are repeat findings among nonprofits?

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?

1. Fix the control, not the transaction: a corrected invoice does not close a finding about approvals.
2. Name one owner and a real completion date in the corrective action plan (2 CFR 200.511(c)).
3. Test your own fix before the next fieldwork and keep the evidence.
4. 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

This is public-record information, not accounting or legal advice.