Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals (ALN 93.042): Nonprofit Single Audit Statistics

169 nonprofits reported spending Special Programs for the Aging, Title VII, Chapter 2… (ALN 93.042) funds in single audits for audit year 2025, $9,587,517 in total. 0 of 169 of those audits (0.0%) 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 Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals funds?

169 nonprofits reported Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals (ALN 93.042) in single audits for audit year 2025, $9,587,517 in federal awards expended in total. A nonprofit is counted once per audit year.

Nonprofits reporting Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals, by audit year
Audit yearNonprofitsAmount expended
2021189$11,744,122
2022183$15,176,876
2023189$15,504,307
2024183$13,775,945
2025169$9,587,517

How often is Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals audited as a major program?

3 of 169 (1.8%) 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.

Auditor opinion on Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals where it was a major program
Opinion on the programAudits
Unmodified3 of 3 (100.0%)
Qualified0 of 3 (0.0%)
Adverse0 of 3 (0.0%)
Disclaimer0 of 3 (0.0%)

How often do audits report findings on Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals?

0 of 169 (0.0%) 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.

Audits with a finding on Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals, by audit year
Audit yearAudits with a finding on the program
20210 of 189 (0.0%)
20221 of 183 (0.5%)
20231 of 189 (0.5%)
20241 of 183 (0.5%)
20250 of 169 (0.0%)

Is the money received directly or through a pass-through entity?

1 of 169 (0.6%) 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 nonprofits received Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals
How the award was receivedAudits
At least one award directly from the federal agency1 of 169 (0.6%)
Only through a pass-through entity168 of 169 (99.4%)

Which states report the most Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals spending by nonprofits?

The ten states with the most nonprofits reporting the program for audit year 2025, with the federal awards those nonprofits expended.

States by nonprofits reporting Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals
StateNonprofitsAmount expended
Illinois17$1,075,467
Ohio13$275,573
California12$1,057,987
Indiana12$226,673
Virginia11$429,327
Michigan10$403,904
Pennsylvania10$289,667
Massachusetts9$611,839
Missouri9$93,376
Mississippi9$160,394

Which audit firms were observed on the most filings that report Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals?

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 firms observed on filings that report Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals
Audit firm observedNonprofits
Barnes Dennig & Co., LTD.8
Comer Nowling and Associates PC6
McBride, Lock & Associates, LLC6
Clark Schaefer Hackett5
CliftonLarsonAllen LLP5
Baker Tilly US, LLP4
Brown, Edwards & Company, L.L.P.4
Forvis Mazars, LLP4
Maner Costerisan4
Sikich CPA LLC4

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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. “Special Programs for the Aging… (93.042): Single Audit Data.” https://getauditradar.com/statistics/federal-programs/93-042/. Data as of 2026-11-06.