State of Single Audit 2025
Of 21,426 nonprofit single audits accepted in 2025, 17.6% reported at least one finding, 10.4% a material weakness and 2.7% 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 2025?
21,426 filings. Each row is the number and share of those filings.
| Reported | Filings | Share |
|---|---|---|
| At least one finding | 3,761 | 17.6% |
| A material weakness | 2,228 | 10.4% |
| A significant deficiency | 3,135 | 14.6% |
| Material noncompliance | 582 | 2.7% |
| A repeat finding | 1,351 | 6.3% |
| A going concern | 416 | 1.9% |
| Low-risk auditee | 12,564 | 58.6% |
How many were accepted more than nine months after the fiscal year ended?
4,765 of 21,426 filings with a fiscal year end on record (22.2%) 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 2025 filings (a finding can cite more than one).
| Requirement | Findings |
|---|---|
| Reporting | 370 |
| Other / not classified | 290 |
| Special tests and provisions | 258 |
| Allowable costs / cost principles | 184 |
| Procurement and suspension and debarment | 171 |
| Eligibility | 115 |
| Activities allowed or unallowed | 89 |
| Cash management | 87 |
Which states reported material weaknesses most often in 2025?
States with at least 100 filings, ranked by the share of filings that reported a material weakness.
| State | Filings | Material weakness | Share | Any finding |
|---|---|---|---|---|
| South Dakota | 100 | 43 | 43.0% | 29.0% |
| Iowa | 235 | 61 | 26.0% | 23.8% |
| Nevada | 140 | 30 | 21.4% | 20.7% |
| Nebraska | 140 | 29 | 20.7% | 22.9% |
| Wisconsin | 400 | 68 | 17.0% | 17.8% |
| Idaho | 101 | 17 | 16.8% | 13.9% |
| Indiana | 411 | 67 | 16.3% | 24.1% |
| Illinois | 876 | 142 | 16.2% | 24.9% |
| Oregon | 302 | 48 | 15.9% | 26.2% |
| Hawaii | 159 | 23 | 14.5% | 20.8% |
Read next
- US Nonprofit Audit Market Report 2025
- Single audit statistics by state
- Audit finding benchmark tool
- State of Single Audit 2024
- State of Single Audit 2023
- State of Single Audit 2022
- State of Single Audit 2021
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 2025.” https://getauditradar.com/reports/state-of-single-audit/. Data as of 2026-10-30.