Special Programs for the Aging, Title III, Part C, Nutrition Services (ALN 93.045): Nonprofit Single Audit Statistics
610 nonprofits reported spending Special Programs for the Aging, Title III, Part C… (ALN 93.045) funds in single audits for audit year 2025, $669,648,419 in total. 32 of 610 of those audits (5.2%) 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 III, Part C, Nutrition Services funds?
610 nonprofits reported Special Programs for the Aging, Title III, Part C, Nutrition Services (ALN 93.045) in single audits for audit year 2025, $669,648,419 in federal awards expended in total. A nonprofit is counted once per audit year.
| Audit year | Nonprofits | Amount expended |
|---|---|---|
| 2021 | 667 | $749,651,006 |
| 2022 | 666 | $731,097,064 |
| 2023 | 681 | $790,960,870 |
| 2024 | 686 | $789,509,905 |
| 2025 | 610 | $669,648,419 |
How often is Special Programs for the Aging, Title III, Part C, Nutrition Services audited as a major program?
310 of 610 (50.8%) 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.
| Opinion on the program | Audits |
|---|---|
| Unmodified | 307 of 310 (99.0%) |
| Qualified | 3 of 310 (1.0%) |
| Adverse | 0 of 310 (0.0%) |
| Disclaimer | 0 of 310 (0.0%) |
How often do audits report findings on Special Programs for the Aging, Title III, Part C, Nutrition Services?
32 of 610 (5.2%) 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 | 37 of 667 (5.5%) |
| 2022 | 37 of 666 (5.6%) |
| 2023 | 38 of 681 (5.6%) |
| 2024 | 36 of 686 (5.2%) |
| 2025 | 32 of 610 (5.2%) |
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 |
|---|---|
| Reporting (L) | 24 |
| Activities allowed or unallowed (A) | 11 |
| Allowable costs / cost principles (B) | 11 |
| Matching, level of effort, earmarking (G) | 6 |
| Subrecipient monitoring (M) | 5 |
| Cash management (C) | 3 |
| Program income (J) | 3 |
| Special tests and provisions (N) | 3 |
| Other / not classified (P) | 3 |
| Eligibility (E) | 2 |
| Equipment and real property management (F) | 2 |
| Period of performance (H) | 2 |
| Procurement and suspension and debarment (I) | 2 |
Is the money received directly or through a pass-through entity?
21 of 610 (3.4%) 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 | 21 of 610 (3.4%) |
| Only through a pass-through entity | 589 of 610 (96.6%) |
Which states report the most Special Programs for the Aging, Title III, Part C, Nutrition Services 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 | 55 | $31,165,106 |
| California | 48 | $78,096,786 |
| Illinois | 44 | $47,225,572 |
| Florida | 39 | $78,211,718 |
| Ohio | 36 | $48,021,624 |
| Texas | 27 | $38,871,437 |
| Massachusetts | 23 | $19,321,418 |
| Michigan | 22 | $32,337,001 |
| Mississippi | 21 | $6,263,657 |
| Minnesota | 19 | $23,830,031 |
Which audit firms were observed on the most filings that report Special Programs for the Aging, Title III, Part C, Nutrition Services?
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 | 20 |
| Baker Tilly US, LLP | 14 |
| Sikich CPA LLC | 14 |
| Wipfli LLP | 14 |
| PKF O'Connor Davies, LLP | 13 |
| CohnReznick LLP | 11 |
| Barnes Dennig & Co., LTD. | 10 |
| CBIZ CPAs P.C. | 10 |
| Citrin Cooperman & Company, LLP | 9 |
| Armanino | 7 |
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. “Special Programs for the Aging… (93.045): Single Audit Data.” https://getauditradar.com/statistics/federal-programs/93-045/. Data as of 2026-11-06.