State of Single Audit 2023
Of 21,603 nonprofit single audits accepted in 2023, 16.3% reported at least one finding, 5.6% a material weakness and 2.4% material noncompliance. Data as of 2026-10-30.
Data as of Oct 30, 2026 · Source: Federal Audit Clearinghouse (public data) · License: CC BY 4.0
How often did nonprofit single audits report problems in 2023?
21,603 filings. Each row is the number and share of those filings.
| Reported | Filings | Share |
|---|---|---|
| At least one finding | 3,521 | 16.3% |
| A material weakness | 1,201 | 5.6% |
| A significant deficiency | 2,765 | 12.8% |
| Material noncompliance | 515 | 2.4% |
| A repeat finding | 1,092 | 5.1% |
| A going concern | 222 | 1.0% |
| Low-risk auditee | 12,810 | 59.3% |
How many were accepted more than nine months after the fiscal year ended?
3,211 of 21,603 filings with a fiscal year end on record (14.9%) were accepted more than nine months after it; nine months is the Uniform Guidance due date. That is the date gap only — an extension or a resubmission can explain it.
Which compliance requirements do findings cite most?
The 8 requirement types cited by the most findings in 2023 filings (a finding can cite more than one).
| Requirement | Findings |
|---|---|
| Reporting | 196 |
| Other / not classified | 136 |
| Allowable costs / cost principles | 86 |
| Special tests and provisions | 71 |
| Activities allowed or unallowed | 35 |
| Procurement and suspension and debarment | 33 |
| Eligibility | 17 |
| Cash management | 16 |
Which states reported material weaknesses most often in 2023?
States with at least 100 filings, ranked by the share of filings that reported a material weakness.
| State | Filings | Material weakness | Share | Any finding |
|---|---|---|---|---|
| Nebraska | 137 | 20 | 14.6% | 21.2% |
| Nevada | 127 | 16 | 12.6% | 18.9% |
| Minnesota | 606 | 67 | 11.1% | 29.0% |
| Hawaii | 136 | 14 | 10.3% | 19.9% |
| Utah | 176 | 18 | 10.2% | 15.3% |
| Iowa | 222 | 21 | 9.5% | 22.5% |
| Illinois | 778 | 68 | 8.7% | 20.6% |
| New Mexico | 128 | 11 | 8.6% | 28.1% |
| Washington | 466 | 40 | 8.6% | 21.7% |
| Missouri | 410 | 33 | 8.0% | 22.2% |
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How we computed this
The year is the calendar year the Federal Audit Clearinghouse accepted the filing (the accepted date, checkable on fac.gov). Nonprofit auditees only, one report per organization and audit year; a resubmission supersedes the filing it replaces. Only a year that has ended is published. Findings, material weaknesses, significant deficiencies, noncompliance, going concern and low-risk status are the flags the auditee and auditor filed on the Clearinghouse form; we report them as filed.
Cite this page
AuditRadar. “State of Single Audit 2023.” https://getauditradar.com/reports/state-of-single-audit/2023/. Data as of 2026-10-30.