COMMONWEALTH OF PENNSYLVANIA: Single Audit Reports and Findings
COMMONWEALTH OF PENNSYLVANIA's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted March 18, 2026; the auditor observed on that filing is Auditor General Timothy Defoor. It reported 12 findings. 10 filings from 2016 to 2025 are on record. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; COMMONWEALTH OF PENNSYLVANIA is recorded in HARRISBURG, Pennsylvania under EIN 010661737, and the Clearinghouse records it as a state government entity. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $48,535,970,000 | $750,000 | Auditor General Timothy Defoor | Unmodified | 12 | SD | 2025-06-GSAFAC-0000388507 |
| 2024 | 2024-06-30 | $44,891,592,000 | $750,000 | Auditor General Timothy Defoor | Unmodified | 13 | MW / SD | 2024-06-GSAFAC-0000347112 |
| 2023 | 2023-06-30 | $52,879,933,000 | $750,000 | Auditor General Timothy Defoor | Unmodified | 23 | SD | 2023-06-GSAFAC-0000010916 |
| 2022 | 2022-06-30 | $58,270,579,000 | $750,000 | Auditor General Timothy Defoor | Unmodified | 11 | MW / SD | 2022-06-CENSUS-0000166791 |
| 2021 | 2021-06-30 | $72,503,315,000 | $750,000 | Auditor General Timothy Defoor | Unmodified | 13 | MW / SD | 2021-06-CENSUS-0000166791 |
| 2020 | 2020-06-30 | $53,089,969,000 | $750,000 | Auditor General Timothy Defoor | Unmodified | 19 | MW / SD | 2020-06-CENSUS-0000166791 |
| 2019 | 2019-06-30 | $32,197,542,000 | $750,000 | Auditor General Timothy Defoor | Unmodified | 17 | MW / SD | 2019-06-CENSUS-0000166791 |
| 2018 | 2018-06-30 | $29,979,569,000 | $750,000 | Auditor General Timothy Defoor | Unmodified | 19 | MW / SD | 2018-06-CENSUS-0000166791 |
| 2017 | 2017-06-30 | $31,945,180,000 | $750,000 | Auditor General Timothy Defoor | Unmodified | 19 | MW / SD | 2017-06-CENSUS-0000166791 |
| 2016 | 2016-06-30 | $28,783,840,000 | $750,000 | Auditor General Timothy Defoor | Unmodified | 23 | MW / SD | 2016-06-CENSUS-0000166791 |
When is the next single audit due?
If COMMONWEALTH OF PENNSYLVANIA is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $28,959,083,000 | Yes |
| 10.551 | SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $4,301,887,000 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $2,402,375,000 | No |
| 17.225 | UNEMPLOYMENT INSURANCE | $2,207,816,000 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $1,111,931,000 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $765,411,000 | No |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $601,919,000 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM (Cash Assistance) | $558,371,000 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $546,489,000 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $509,291,000 | Yes |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $436,597,000 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $403,374,000 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $309,598,000 | No |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $264,988,000 | Yes |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $222,377,000 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $208,897,000 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $205,696,000 | No |
| 93.563 | CHILD SUPPORT SERVICES | $195,104,000 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $191,217,000 | No |
| 84.126 | REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES | $181,218,000 | No |
| 93.659 | ADOPTION ASSISTANCE | $166,722,000 | No |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $139,734,000 | No |
| 66.468 | DRINKING WATER STATE REVOLVING FUND | $136,463,000 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM (Cash Assistance) | $134,792,000 | No |
| 96.001 | SOCIAL SECURITY DISABILITY INSURANCE | $134,468,000 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-003 | Subrecipient monitoring (M) | Material weakness / Questioned costs | Yes |
| 2025-004 | Matching, level of effort, earmarking (G); Reporting (L) | Material weakness | No |
| 2025-005 | Program income (J); Reporting (L) | Material weakness | No |
| 2025-006 | Subrecipient monitoring (M) | Significant deficiency / Questioned costs | Yes |
| 2025-007 | Special tests and provisions (N) | Material weakness / Questioned costs | Yes |
| 2025-008 | Cash management (C); Subrecipient monitoring (M) | Material weakness / Questioned costs | Yes |
| 2025-009 | Subrecipient monitoring (M) | Significant deficiency / Questioned costs | Yes |
| 2025-010 | Other / not classified (P) | Significant deficiency | No |
| 2025-011 | Other / not classified (P) | Significant deficiency | No |
| 2025-012 | Reporting (L) | Material weakness | No |
| 2025-013 | Subrecipient monitoring (M) | Significant deficiency / Questioned costs | Yes |
| 2025-014 | Subrecipient monitoring (M) | Material weakness / Questioned costs | Yes |
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits COMMONWEALTH OF PENNSYLVANIA now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Commonwealth of Pennsylvania Single Audit FY2025.” https://getauditradar.com/single-audits/pa/commonwealth-of-pennsylvania-010661737/. Data as of 2026-11-06.