Home Investment Partnerships Program (ALN 14.239): Nonprofit Single Audit Statistics
1,217 nonprofits reported spending Home Investment Partnerships Program (ALN 14.239) funds in single audits for audit year 2025, $1,633,584,136 in total. 42 of 1,217 of those audits (3.5%) 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 Home Investment Partnerships Program funds?
1,217 nonprofits reported Home Investment Partnerships Program (ALN 14.239) in single audits for audit year 2025, $1,633,584,136 in federal awards expended in total. A nonprofit is counted once per audit year.
| Audit year | Nonprofits | Amount expended |
|---|---|---|
| 2021 | 1,214 | $1,465,595,873 |
| 2022 | 1,187 | $1,461,674,548 |
| 2023 | 1,202 | $1,512,567,387 |
| 2024 | 1,251 | $1,699,454,935 |
| 2025 | 1,217 | $1,633,584,136 |
How often is Home Investment Partnerships Program audited as a major program?
368 of 1,217 (30.2%) 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 | 358 of 368 (97.3%) |
| Qualified | 11 of 368 (3.0%) |
| Adverse | 0 of 368 (0.0%) |
| Disclaimer | 0 of 368 (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 Home Investment Partnerships Program?
42 of 1,217 (3.5%) 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 | 48 of 1,214 (4.0%) |
| 2022 | 46 of 1,187 (3.9%) |
| 2023 | 55 of 1,202 (4.6%) |
| 2024 | 58 of 1,251 (4.6%) |
| 2025 | 42 of 1,217 (3.5%) |
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 |
|---|---|
| Eligibility (E) | 17 |
| Special tests and provisions (N) | 14 |
| Other / not classified (P) | 14 |
| Activities allowed or unallowed (A) | 6 |
| Allowable costs / cost principles (B) | 6 |
| Reporting (L) | 6 |
| Cash management (C) | 2 |
| Procurement and suspension and debarment (I) | 1 |
| Subrecipient monitoring (M) | 1 |
Is the money received directly or through a pass-through entity?
146 of 1,217 (12.0%) 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 | 146 of 1,217 (12.0%) |
| Only through a pass-through entity | 1,071 of 1,217 (88.0%) |
Which states report the most Home Investment Partnerships 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 |
|---|---|---|
| California | 179 | $340,988,143 |
| Texas | 59 | $140,229,832 |
| New York | 55 | $104,133,957 |
| Washington | 53 | $110,455,539 |
| Ohio | 52 | $41,982,106 |
| Florida | 45 | $73,050,023 |
| Pennsylvania | 45 | $23,403,254 |
| Wisconsin | 45 | $42,846,482 |
| Massachusetts | 44 | $35,708,098 |
| Oregon | 40 | $45,286,579 |
Which audit firms were observed on the most filings that report Home Investment Partnerships 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 |
|---|---|
| Dauby O'Connor & Zaleski, LLC | 55 |
| CliftonLarsonAllen LLP | 41 |
| CohnReznick LLP | 35 |
| Baker Tilly US, LLP | 33 |
| Wipfli LLP | 33 |
| Lindquist, von Husen & Joyce LLP | 31 |
| Maddox & Associates, APC | 21 |
| Aprio, LLP | 20 |
| Forvis Mazars, LLP | 17 |
| Novogradac & Company LLP | 15 |
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. “Home Investment Partnerships Program (14.239): Single Audit Data.” https://getauditradar.com/statistics/federal-programs/14-239/. Data as of 2026-11-06.