Federal Work-Study Program (ALN 84.033): Nonprofit Single Audit Statistics
224 nonprofits reported spending Federal Work-Study Program (ALN 84.033) funds in single audits for audit year 2025, $64,641,342 in total. 35 of 224 of those audits (15.6%) 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 Federal Work-Study Program funds?
224 nonprofits reported Federal Work-Study Program (ALN 84.033) in single audits for audit year 2025, $64,641,342 in federal awards expended in total. A nonprofit is counted once per audit year.
| Audit year | Nonprofits | Amount expended |
|---|---|---|
| 2021 | 310 | $91,119,655 |
| 2022 | 322 | $93,071,447 |
| 2023 | 253 | $65,431,048 |
| 2024 | 221 | $68,311,376 |
| 2025 | 224 | $64,641,342 |
How often is Federal Work-Study Program audited as a major program?
204 of 224 (91.1%) 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 | 199 of 204 (97.5%) |
| Qualified | 5 of 204 (2.5%) |
| Adverse | 0 of 204 (0.0%) |
| Disclaimer | 0 of 204 (0.0%) |
How often do audits report findings on Federal Work-Study Program?
35 of 224 (15.6%) 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 | 52 of 310 (16.8%) |
| 2022 | 41 of 322 (12.7%) |
| 2023 | 46 of 253 (18.2%) |
| 2024 | 41 of 221 (18.6%) |
| 2025 | 35 of 224 (15.6%) |
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) | 35 |
| Reporting (L) | 13 |
| Eligibility (E) | 5 |
| Other / not classified (P) | 4 |
| Activities allowed or unallowed (A) | 2 |
| Allowable costs / cost principles (B) | 1 |
| Cash management (C) | 1 |
Is the money received directly or through a pass-through entity?
221 of 224 (98.7%) 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 | 221 of 224 (98.7%) |
| Only through a pass-through entity | 3 of 224 (1.3%) |
Which states report the most Federal Work-Study 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 |
|---|---|---|
| New York | 23 | $14,662,184 |
| California | 20 | $4,345,621 |
| Pennsylvania | 16 | $2,654,515 |
| Ohio | 14 | $2,048,573 |
| Illinois | 11 | $1,561,198 |
| Massachusetts | 10 | $1,883,185 |
| Maine | 10 | $1,919,291 |
| Washington | 8 | $1,330,009 |
| Iowa | 7 | $1,062,316 |
| Texas | 7 | $2,745,299 |
Which audit firms were observed on the most filings that report Federal Work-Study 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 |
|---|---|
| CliftonLarsonAllen LLP | 19 |
| KPMG LLP | 17 |
| Forvis Mazars, LLP | 12 |
| BDMP Assurance, LLP | 11 |
| Baker Tilly US, LLP | 10 |
| Grant Thornton LLP | 8 |
| Plante & Moran, PLLC | 6 |
| Ernst & Young LLP | 5 |
| RSM US LLP | 5 |
| Cherry Bekaert LLP | 4 |
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. “Federal Work-Study Program (84.033): Single Audit Data.” https://getauditradar.com/statistics/federal-programs/84-033/. Data as of 2026-11-06.