Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation (ALN 14.856): Nonprofit Single Audit Statistics
187 nonprofits reported spending Lower Income Housing Assistance Program Section 8… (ALN 14.856) funds in single audits for audit year 2025, $135,565,691 in total. 5 of 187 of those audits (2.7%) 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 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation funds?
187 nonprofits reported Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation (ALN 14.856) in single audits for audit year 2025, $135,565,691 in federal awards expended in total. A nonprofit is counted once per audit year.
| Audit year | Nonprofits | Amount expended |
|---|---|---|
| 2021 | 247 | $149,247,794 |
| 2022 | 235 | $145,166,922 |
| 2023 | 230 | $138,263,113 |
| 2024 | 209 | $135,685,136 |
| 2025 | 187 | $135,565,691 |
How often is Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation audited as a major program?
54 of 187 (28.9%) 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 | 54 of 54 (100.0%) |
| Qualified | 0 of 54 (0.0%) |
| Adverse | 0 of 54 (0.0%) |
| Disclaimer | 0 of 54 (0.0%) |
How often do audits report findings on Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation?
5 of 187 (2.7%) 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 | 6 of 247 (2.4%) |
| 2022 | 4 of 235 (1.7%) |
| 2023 | 10 of 230 (4.3%) |
| 2024 | 7 of 209 (3.3%) |
| 2025 | 5 of 187 (2.7%) |
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 |
|---|---|
| Other / not classified (P) | 5 |
| Activities allowed or unallowed (A) | 1 |
| Cash management (C) | 1 |
| Reporting (L) | 1 |
| Special tests and provisions (N) | 1 |
Is the money received directly or through a pass-through entity?
152 of 187 (81.3%) 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 | 152 of 187 (81.3%) |
| Only through a pass-through entity | 35 of 187 (18.7%) |
Which states report the most Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation 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 |
|---|---|---|
| Massachusetts | 31 | $27,324,700 |
| Indiana | 11 | $2,109,097 |
| California | 10 | $10,099,446 |
| Colorado | 9 | $13,756,934 |
| Illinois | 9 | $3,061,695 |
| Minnesota | 9 | $5,884,585 |
| Wisconsin | 9 | $7,504,965 |
| Florida | 8 | $4,676,077 |
| Kentucky | 7 | $2,371,036 |
| Mississippi | 7 | $4,065,901 |
Which audit firms were observed on the most filings that report Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation?
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 |
|---|---|
| Donovan PC | 9 |
| Leonard, Mulherin & Greene, P.C. | 8 |
| Mahoney Ulbrich Christiansen & Russ, PA | 8 |
| AAFCPAs, Inc. | 7 |
| CliftonLarsonAllen LLP | 7 |
| Sikich CPA LLC | 7 |
| Kundinger, Corder & Montoya, P.C. | 6 |
| Novogradac & Company LLP | 6 |
| CohnReznick LLP | 5 |
| McKonly & Asbury LLP | 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. “Lower Income Housing Assistance… (14.856): Single Audit Data.” https://getauditradar.com/statistics/federal-programs/14-856/. Data as of 2026-11-06.