Section 8 Housing Choice Vouchers (ALN 14.871): Nonprofit Single Audit Statistics
269 nonprofits reported spending Section 8 Housing Choice Vouchers (ALN 14.871) funds in single audits for audit year 2025, $849,433,642 in total. 13 of 269 of those audits (4.8%) 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 Section 8 Housing Choice Vouchers funds?
269 nonprofits reported Section 8 Housing Choice Vouchers (ALN 14.871) in single audits for audit year 2025, $849,433,642 in federal awards expended in total. A nonprofit is counted once per audit year.
| Audit year | Nonprofits | Amount expended |
|---|---|---|
| 2021 | 339 | $1,108,678,997 |
| 2022 | 383 | $1,015,357,913 |
| 2023 | 344 | $813,551,608 |
| 2024 | 308 | $1,036,858,244 |
| 2025 | 269 | $849,433,642 |
How often is Section 8 Housing Choice Vouchers audited as a major program?
97 of 269 (36.1%) 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 | 93 of 97 (95.9%) |
| Qualified | 4 of 97 (4.1%) |
| Adverse | 0 of 97 (0.0%) |
| Disclaimer | 0 of 97 (0.0%) |
How often do audits report findings on Section 8 Housing Choice Vouchers?
13 of 269 (4.8%) 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 | 21 of 339 (6.2%) |
| 2022 | 20 of 383 (5.2%) |
| 2023 | 22 of 344 (6.4%) |
| 2024 | 21 of 308 (6.8%) |
| 2025 | 13 of 269 (4.8%) |
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) | 6 |
| Special tests and provisions (N) | 6 |
| Reporting (L) | 3 |
| Allowable costs / cost principles (B) | 2 |
| Activities allowed or unallowed (A) | 1 |
| Cash management (C) | 1 |
| Other / not classified (P) | 1 |
Is the money received directly or through a pass-through entity?
146 of 269 (54.3%) 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 | 146 of 269 (54.3%) |
| Only through a pass-through entity | 123 of 269 (45.7%) |
Which states report the most Section 8 Housing Choice Vouchers 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 | 29 | $38,172,768 |
| California | 21 | $89,177,907 |
| Massachusetts | 19 | $13,887,313 |
| Indiana | 15 | $60,436,803 |
| North Carolina | 14 | $71,882,284 |
| Alabama | 13 | $68,588,980 |
| Maine | 13 | $33,722,867 |
| Connecticut | 10 | $89,446,369 |
| Illinois | 9 | $4,698,384 |
| New Hampshire | 9 | $20,666,363 |
Which audit firms were observed on the most filings that report Section 8 Housing Choice Vouchers?
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 |
|---|---|
| John Russell and Associates Inc. | 13 |
| RHR Smith & Company | 13 |
| CliftonLarsonAllen LLP | 11 |
| CohnReznick LLP | 10 |
| Wipfli LLP | 10 |
| BDMP Assurance, LLP | 8 |
| EFPR Group CPA’S, PLLC | 8 |
| Jarred, Gilmore & Phillips, PA | 6 |
| CBIZ CPAs P.C. | 5 |
| Comer Nowling and Associates PC | 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. “Section 8 Housing Choice Vouchers (14.871): Single Audit Data.” https://getauditradar.com/statistics/federal-programs/14-871/. Data as of 2026-11-06.