Congressional Directives (ALN 93.493): Nonprofit Single Audit Statistics
601 nonprofits reported spending Congressional Directives (ALN 93.493) funds in single audits for audit year 2025, $464,489,120 in total. 44 of 601 of those audits (7.3%) 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 Congressional Directives funds?
601 nonprofits reported Congressional Directives (ALN 93.493) in single audits for audit year 2025, $464,489,120 in federal awards expended in total. A nonprofit is counted once per audit year.
| Audit year | Nonprofits | Amount expended |
|---|---|---|
| 2022 | 45 | $17,870,897 |
| 2023 | 336 | $202,879,227 |
| 2024 | 612 | $452,998,899 |
| 2025 | 601 | $464,489,120 |
How often is Congressional Directives audited as a major program?
177 of 601 (29.5%) 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 | 168 of 177 (94.9%) |
| Qualified | 8 of 177 (4.5%) |
| Adverse | 1 of 177 (0.6%) |
| Disclaimer | 0 of 177 (0.0%) |
How often do audits report findings on Congressional Directives?
44 of 601 (7.3%) 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 |
|---|---|
| 2022 | 3 of 45 (6.7%) |
| 2023 | 15 of 336 (4.5%) |
| 2024 | 32 of 612 (5.2%) |
| 2025 | 44 of 601 (7.3%) |
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) | 30 |
| Reporting (L) | 12 |
| Cash management (C) | 7 |
| Other / not classified (P) | 4 |
| Allowable costs / cost principles (B) | 3 |
| Equipment and real property management (F) | 3 |
| Matching, level of effort, earmarking (G) | 3 |
| Special tests and provisions (N) | 3 |
| Period of performance (H) | 2 |
| Subrecipient monitoring (M) | 1 |
Is the money received directly or through a pass-through entity?
488 of 601 (81.2%) 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 | 488 of 601 (81.2%) |
| Only through a pass-through entity | 113 of 601 (18.8%) |
Which states report the most Congressional Directives 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 |
|---|---|---|
| California | 58 | $30,982,943 |
| New York | 55 | $36,079,017 |
| Illinois | 35 | $16,565,012 |
| Connecticut | 32 | $17,178,525 |
| Maine | 23 | $22,583,331 |
| West Virginia | 22 | $24,375,544 |
| Massachusetts | 21 | $15,562,128 |
| Ohio | 20 | $17,075,007 |
| Washington | 20 | $21,527,786 |
| New Jersey | 19 | $7,996,349 |
Which audit firms were observed on the most filings that report Congressional Directives?
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 |
|---|---|
| Forvis Mazars, LLP | 43 |
| CliftonLarsonAllen LLP | 33 |
| KPMG LLP | 33 |
| Baker Tilly US, LLP | 27 |
| Ernst & Young LLP | 26 |
| CohnReznick LLP | 25 |
| BDMP Assurance, LLP | 20 |
| PricewaterhouseCoopers LLP | 13 |
| AAFCPAs, Inc. | 12 |
| Wipfli LLP | 12 |
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. “Congressional Directives (93.493): Single Audit Data.” https://getauditradar.com/statistics/federal-programs/93-493/. Data as of 2026-11-06.