Project-Based Rental Assistance (PBRA) (ALN 14.195): Nonprofit Single Audit Statistics
1,910 nonprofits reported spending Project-Based Rental Assistance (PBRA) (ALN 14.195) funds in single audits for audit year 2025, $3,928,800,500 in total. 95 of 1,910 of those audits (5.0%) 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 Project-Based Rental Assistance (PBRA) funds?
1,910 nonprofits reported Project-Based Rental Assistance (PBRA) (ALN 14.195) in single audits for audit year 2025, $3,928,800,500 in federal awards expended in total. A nonprofit is counted once per audit year.
| Audit year | Nonprofits | Amount expended |
|---|---|---|
| 2021 | 2,400 | $3,356,371,800 |
| 2022 | 2,315 | $3,625,734,583 |
| 2023 | 2,232 | $3,697,213,525 |
| 2024 | 2,172 | $3,924,675,511 |
| 2025 | 1,910 | $3,928,800,500 |
How often is Project-Based Rental Assistance (PBRA) audited as a major program?
631 of 1,910 (33.0%) 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 | 606 of 631 (96.0%) |
| Qualified | 25 of 631 (4.0%) |
| Adverse | 0 of 631 (0.0%) |
| Disclaimer | 0 of 631 (0.0%) |
How often do audits report findings on Project-Based Rental Assistance (PBRA)?
95 of 1,910 (5.0%) 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 | 98 of 2,400 (4.1%) |
| 2022 | 106 of 2,315 (4.6%) |
| 2023 | 98 of 2,232 (4.4%) |
| 2024 | 109 of 2,172 (5.0%) |
| 2025 | 95 of 1,910 (5.0%) |
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) | 38 |
| Eligibility (E) | 25 |
| Other / not classified (P) | 22 |
| Reporting (L) | 19 |
| Cash management (C) | 15 |
| Activities allowed or unallowed (A) | 12 |
| Allowable costs / cost principles (B) | 8 |
| Period of performance (H) | 1 |
| Procurement and suspension and debarment (I) | 1 |
| Program income (J) | 1 |
| Subrecipient monitoring (M) | 1 |
Is the money received directly or through a pass-through entity?
1,821 of 1,910 (95.3%) 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 | 1,821 of 1,910 (95.3%) |
| Only through a pass-through entity | 89 of 1,910 (4.7%) |
Which states report the most Project-Based Rental Assistance (PBRA) 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 |
|---|---|---|
| California | 217 | $258,377,466 |
| Ohio | 176 | $89,660,292 |
| New York | 131 | $197,543,299 |
| Pennsylvania | 99 | $60,196,586 |
| North Carolina | 89 | $268,985,677 |
| Michigan | 84 | $57,907,924 |
| Illinois | 79 | $88,635,250 |
| Louisiana | 72 | $25,849,489 |
| Florida | 66 | $62,714,675 |
| Virginia | 60 | $43,643,475 |
Which audit firms were observed on the most filings that report Project-Based Rental Assistance (PBRA)?
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 |
|---|---|
| Dauby O'Connor & Zaleski, LLC | 198 |
| Plante & Moran, PLLC | 99 |
| CliftonLarsonAllen LLP | 70 |
| Maddox & Associates, APC | 58 |
| CohnReznick LLP | 39 |
| Comer Nowling and Associates PC | 35 |
| Darnall, Sikes and Frederick CPAs | 32 |
| Baker Tilly US, LLP | 31 |
| Aprio, LLP | 28 |
| EisnerAmper LLP | 27 |
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. “Project-Based Rental Assistance… (14.195): Single Audit Data.” https://getauditradar.com/statistics/federal-programs/14-195/. Data as of 2026-11-06.