Community Facilities Loans and Grants (ALN 10.766): Nonprofit Single Audit Statistics
465 nonprofits reported spending Community Facilities Loans and Grants (ALN 10.766) funds in single audits for audit year 2025, $5,233,151,090 in total. 38 of 465 of those audits (8.2%) 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 Community Facilities Loans and Grants funds?
465 nonprofits reported Community Facilities Loans and Grants (ALN 10.766) in single audits for audit year 2025, $5,233,151,090 in federal awards expended in total. A nonprofit is counted once per audit year.
| Audit year | Nonprofits | Amount expended |
|---|---|---|
| 2021 | 184 | $1,271,979,419 |
| 2022 | 403 | $4,071,793,149 |
| 2023 | 459 | $4,859,054,568 |
| 2024 | 479 | $4,850,398,353 |
| 2025 | 465 | $5,233,151,090 |
How often is Community Facilities Loans and Grants audited as a major program?
321 of 465 (69.0%) 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 | 321 of 321 (100.0%) |
| Qualified | 0 of 321 (0.0%) |
| Adverse | 0 of 321 (0.0%) |
| Disclaimer | 0 of 321 (0.0%) |
How often do audits report findings on Community Facilities Loans and Grants?
38 of 465 (8.2%) 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 | 10 of 184 (5.4%) |
| 2022 | 57 of 403 (14.1%) |
| 2023 | 61 of 459 (13.3%) |
| 2024 | 51 of 479 (10.6%) |
| 2025 | 38 of 465 (8.2%) |
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 |
|---|---|
| Special tests and provisions (N) | 30 |
| Reporting (L) | 11 |
| Other / not classified (P) | 8 |
| Allowable costs / cost principles (B) | 6 |
| Activities allowed or unallowed (A) | 5 |
| Cash management (C) | 3 |
| Period of performance (H) | 3 |
| Procurement and suspension and debarment (I) | 2 |
| Program income (J) | 2 |
Is the money received directly or through a pass-through entity?
439 of 465 (94.4%) 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 | 439 of 465 (94.4%) |
| Only through a pass-through entity | 26 of 465 (5.6%) |
Which states report the most Community Facilities Loans and Grants 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 |
|---|---|---|
| Iowa | 30 | $409,852,651 |
| Minnesota | 27 | $398,502,890 |
| North Carolina | 25 | $333,707,755 |
| Maine | 22 | $51,227,102 |
| Michigan | 21 | $190,163,784 |
| North Dakota | 20 | $315,247,676 |
| South Dakota | 16 | $114,845,559 |
| Wisconsin | 16 | $155,773,963 |
| Missouri | 15 | $160,944,429 |
| West Virginia | 13 | $121,058,927 |
Which audit firms were observed on the most filings that report Community Facilities Loans and Grants?
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 |
|---|---|
| Eide Bailly LLP | 76 |
| Wipfli LLP | 45 |
| CliftonLarsonAllen LLP | 37 |
| Forvis Mazars, LLP | 22 |
| BDMP Assurance, LLP | 17 |
| Baker Tilly US, LLP | 17 |
| Terry Horne, CPA | 12 |
| DZA PLLC | 9 |
| Plante & Moran, PLLC | 6 |
| Darrell L Keller, CPA, PA | 5 |
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. “Community Facilities Loans and Grants (10.766): Single Audit Data.” https://getauditradar.com/statistics/federal-programs/10-766/. Data as of 2026-11-06.