Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027): Nonprofit Single Audit Statistics
3,200 nonprofits reported spending Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) funds in single audits for audit year 2025, $4,238,285,577 in total. 175 of 3,200 of those audits (5.5%) 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 Coronavirus State and Local Fiscal Recovery Funds funds?
3,200 nonprofits reported Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) in single audits for audit year 2025, $4,238,285,577 in federal awards expended in total. A nonprofit is counted once per audit year.
| Audit year | Nonprofits | Amount expended |
|---|---|---|
| 2021 | 330 | $359,610,124 |
| 2022 | 2,369 | $3,121,962,072 |
| 2023 | 3,768 | $5,543,120,475 |
| 2024 | 4,004 | $5,586,342,728 |
| 2025 | 3,200 | $4,238,285,577 |
How often is Coronavirus State and Local Fiscal Recovery Funds audited as a major program?
1,073 of 3,200 (33.5%) 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 | 1,051 of 1,073 (97.9%) |
| Qualified | 22 of 1,073 (2.1%) |
| Adverse | 0 of 1,073 (0.0%) |
| Disclaimer | 0 of 1,073 (0.0%) |
How often do audits report findings on Coronavirus State and Local Fiscal Recovery Funds?
175 of 3,200 (5.5%) 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 | 20 of 330 (6.1%) |
| 2022 | 188 of 2,369 (7.9%) |
| 2023 | 319 of 3,768 (8.5%) |
| 2024 | 397 of 4,004 (9.9%) |
| 2025 | 175 of 3,200 (5.5%) |
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 |
|---|---|
| Procurement and suspension and debarment (I) | 75 |
| Reporting (L) | 74 |
| Allowable costs / cost principles (B) | 56 |
| Other / not classified (P) | 44 |
| Activities allowed or unallowed (A) | 32 |
| Subrecipient monitoring (M) | 19 |
| Period of performance (H) | 8 |
| Cash management (C) | 5 |
| Special tests and provisions (N) | 3 |
| Eligibility (E) | 1 |
Is the money received directly or through a pass-through entity?
192 of 3,200 (6.0%) 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 | 192 of 3,200 (6.0%) |
| Only through a pass-through entity | 3,008 of 3,200 (94.0%) |
Which states report the most Coronavirus State and Local Fiscal Recovery Funds 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 |
|---|---|---|
| Illinois | 233 | $265,850,200 |
| California | 217 | $355,705,249 |
| Connecticut | 173 | $174,970,590 |
| Pennsylvania | 172 | $153,352,982 |
| Texas | 146 | $222,656,965 |
| Michigan | 144 | $206,065,704 |
| Ohio | 135 | $238,072,137 |
| New York | 100 | $135,467,191 |
| Massachusetts | 99 | $59,003,410 |
| New Jersey | 93 | $280,774,757 |
Which audit firms were observed on the most filings that report Coronavirus State and Local Fiscal Recovery Funds?
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 |
|---|---|
| CliftonLarsonAllen LLP | 141 |
| Forvis Mazars, LLP | 104 |
| Baker Tilly US, LLP | 92 |
| CohnReznick LLP | 72 |
| Wipfli LLP | 53 |
| Plante & Moran, PLLC | 47 |
| Whittlesey PC | 47 |
| KPMG LLP | 43 |
| Eide Bailly LLP | 41 |
| RSM US LLP | 34 |
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. “Coronavirus State and Local Fiscal… (21.027): Single Audit Data.” https://getauditradar.com/statistics/federal-programs/21-027/. Data as of 2026-11-06.