Child and Adult Care Food Program (ALN 10.558): Nonprofit Single Audit Statistics
1,992 nonprofits reported spending Child and Adult Care Food Program (ALN 10.558) funds in single audits for audit year 2025, $1,686,252,105 in total. 42 of 1,992 of those audits (2.1%) reported at least one finding on the program. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
How many nonprofits report spending Child and Adult Care Food Program funds?
1,992 nonprofits reported Child and Adult Care Food Program (ALN 10.558) in single audits for audit year 2025, $1,686,252,105 in federal awards expended in total. A nonprofit is counted once per audit year.
| Audit year | Nonprofits | Amount expended |
|---|---|---|
| 2021 | 2,157 | $1,778,921,142 |
| 2022 | 2,288 | $1,607,501,527 |
| 2023 | 2,288 | $1,693,584,548 |
| 2024 | 2,197 | $1,690,191,665 |
| 2025 | 1,992 | $1,686,252,105 |
How often is Child and Adult Care Food Program audited as a major program?
357 of 1,992 (17.9%) of these audits for audit year 2025 audited the program as a major program, one the auditor tests in depth under 2 CFR 200.518. The table gives the auditor’s opinion on the program in those audits.
| Opinion on the program | Audits |
|---|---|
| Unmodified | 356 of 357 (99.7%) |
| Qualified | 2 of 357 (0.6%) |
| Adverse | 0 of 357 (0.0%) |
| Disclaimer | 0 of 357 (0.0%) |
An audit can list the program on more than one award line, so the four counts can add to slightly more than the audits above.
How often do audits report findings on Child and Adult Care Food Program?
42 of 1,992 (2.1%) of these audits for audit year 2025 reported at least one finding on the program. A finding counts for the program when the filing links it to an award under this Assistance Listing.
| Audit year | Audits with a finding on the program |
|---|---|
| 2021 | 56 of 2,157 (2.6%) |
| 2022 | 67 of 2,288 (2.9%) |
| 2023 | 74 of 2,288 (3.2%) |
| 2024 | 66 of 2,197 (3.0%) |
| 2025 | 42 of 1,992 (2.1%) |
Which compliance requirements do those findings cite?
A finding can cite more than one requirement. The counts can add to more than the number of findings.
| Requirement | Findings |
|---|---|
| Allowable costs / cost principles (B) | 15 |
| Eligibility (E) | 14 |
| Activities allowed or unallowed (A) | 13 |
| Other / not classified (P) | 13 |
| Reporting (L) | 11 |
| Procurement and suspension and debarment (I) | 8 |
| Subrecipient monitoring (M) | 6 |
| Cash management (C) | 3 |
| Equipment and real property management (F) | 2 |
| Matching, level of effort, earmarking (G) | 2 |
| Period of performance (H) | 2 |
| Program income (J) | 2 |
| Special tests and provisions (N) | 2 |
Is the money received directly or through a pass-through entity?
151 of 1,992 (7.6%) of these audits reported at least one award received directly from the federal agency; the others report the program through a pass-through entity.
| How the award was received | Audits |
|---|---|
| At least one award directly from the federal agency | 151 of 1,992 (7.6%) |
| Only through a pass-through entity | 1,841 of 1,992 (92.4%) |
Which states report the most Child and Adult Care Food Program spending by nonprofits?
The ten states with the most nonprofits reporting the program for audit year 2025, with the federal awards those nonprofits expended.
| State | Nonprofits | Amount expended |
|---|---|---|
| New York | 217 | $150,205,438 |
| California | 199 | $196,515,079 |
| Texas | 107 | $309,745,999 |
| Illinois | 89 | $71,820,497 |
| Florida | 85 | $102,709,303 |
| Pennsylvania | 74 | $46,671,179 |
| Ohio | 69 | $36,505,323 |
| Massachusetts | 65 | $17,890,523 |
| Michigan | 52 | $61,915,558 |
| Indiana | 48 | $27,033,902 |
Which audit firms were observed on the most filings that report Child and Adult Care Food Program?
The auditor is the firm observed on each filing; this is not a client list. A firm is shown once under the name it files with, ranked by the nonprofits whose filing reports the program.
| Audit firm observed | Nonprofits |
|---|---|
| Wipfli LLP | 71 |
| CliftonLarsonAllen LLP | 70 |
| Baker Tilly US, LLP | 41 |
| Forvis Mazars, LLP | 30 |
| CBIZ CPAs P.C. | 23 |
| EFPR Group CPA’S, PLLC | 23 |
| Eide Bailly LLP | 23 |
| Bonadio & Co., LLP | 20 |
| Vasin, Heyn and Company | 20 |
| WithumSmith+Brown, PC | 20 |
Read next
- All federal programs nonprofits report
- Single audit findings by compliance requirement
- All AuditRadar statistics
How we computed this
Counts cover single audit filings by non-profit organizations for audit year 2025 in the Federal Audit Clearinghouse. A nonprofit is counted once per program. Amounts are federal awards expended as reported on the schedule of expenditures of federal awards. A finding is counted for a program when the filing links it to an award under this Assistance Listing. Listings reported by fewer than 100 nonprofits have no page.
Cite this page
AuditRadar. “Child and Adult Care Food Program (10.558): Single Audit Data.” https://getauditradar.com/statistics/federal-programs/10-558/. Data as of 2026-11-06.