Low-Income Home Energy Assistance (ALN 93.568): Nonprofit Single Audit Statistics
711 nonprofits reported spending Low-Income Home Energy Assistance (ALN 93.568) funds in single audits for audit year 2025, $1,841,426,765 in total. 29 of 711 of those audits (4.1%) 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 Low-Income Home Energy Assistance funds?
711 nonprofits reported Low-Income Home Energy Assistance (ALN 93.568) in single audits for audit year 2025, $1,841,426,765 in federal awards expended in total. A nonprofit is counted once per audit year.
| Audit year | Nonprofits | Amount expended |
|---|---|---|
| 2021 | 808 | $2,027,129,597 |
| 2022 | 794 | $2,864,926,540 |
| 2023 | 794 | $2,570,142,032 |
| 2024 | 761 | $2,134,170,781 |
| 2025 | 711 | $1,841,426,765 |
How often is Low-Income Home Energy Assistance audited as a major program?
271 of 711 (38.1%) 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 | 268 of 271 (98.9%) |
| Qualified | 3 of 271 (1.1%) |
| Adverse | 0 of 271 (0.0%) |
| Disclaimer | 0 of 271 (0.0%) |
How often do audits report findings on Low-Income Home Energy Assistance?
29 of 711 (4.1%) 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 | 26 of 808 (3.2%) |
| 2022 | 35 of 794 (4.4%) |
| 2023 | 51 of 794 (6.4%) |
| 2024 | 43 of 761 (5.7%) |
| 2025 | 29 of 711 (4.1%) |
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) | 14 |
| Other / not classified (P) | 7 |
| Eligibility (E) | 6 |
| Cash management (C) | 5 |
| Allowable costs / cost principles (B) | 4 |
| Subrecipient monitoring (M) | 3 |
| Period of performance (H) | 2 |
| Activities allowed or unallowed (A) | 1 |
| Procurement and suspension and debarment (I) | 1 |
| Special tests and provisions (N) | 1 |
Is the money received directly or through a pass-through entity?
27 of 711 (3.8%) 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 | 27 of 711 (3.8%) |
| Only through a pass-through entity | 684 of 711 (96.2%) |
Which states report the most Low-Income Home Energy Assistance 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 |
|---|---|---|
| Ohio | 60 | $91,511,090 |
| New York | 43 | $28,817,828 |
| Florida | 35 | $59,945,210 |
| California | 34 | $114,358,633 |
| Texas | 25 | $118,968,930 |
| Michigan | 24 | $16,764,229 |
| Kentucky | 22 | $114,851,567 |
| Minnesota | 22 | $89,346,892 |
| New Jersey | 22 | $14,840,804 |
| Pennsylvania | 22 | $28,170,512 |
Which audit firms were observed on the most filings that report Low-Income Home Energy Assistance?
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 |
|---|---|
| Wipfli LLP | 59 |
| CliftonLarsonAllen LLP | 17 |
| EFPR Group CPA’S, PLLC | 16 |
| Jarred, Gilmore & Phillips, PA | 14 |
| Clark Schaefer Hackett | 13 |
| S.R. Snodgrass, P.C. D/B/A S.R. Snodgrass, A.C. | 13 |
| Sikich CPA LLC | 11 |
| Leone, Mcdonnell & Roberts, P.A. | 10 |
| Barnes Dennig & Co., LTD. | 9 |
| Brown, Ewing and Co. CPA | 9 |
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. “Low-Income Home Energy Assistance (93.568): Single Audit Data.” https://getauditradar.com/statistics/federal-programs/93-568/. Data as of 2026-11-06.