Head Start (ALN 93.600): Nonprofit Single Audit Statistics
1,095 nonprofits reported spending Head Start (ALN 93.600) funds in single audits for audit year 2025, $8,275,575,100 in total. 84 of 1,095 of those audits (7.7%) 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 Head Start funds?
1,095 nonprofits reported Head Start (ALN 93.600) in single audits for audit year 2025, $8,275,575,100 in federal awards expended in total. A nonprofit is counted once per audit year.
| Audit year | Nonprofits | Amount expended |
|---|---|---|
| 2021 | 1,209 | $7,742,281,521 |
| 2022 | 1,189 | $7,680,095,306 |
| 2023 | 1,189 | $8,202,501,490 |
| 2024 | 1,147 | $8,389,761,659 |
| 2025 | 1,095 | $8,275,575,100 |
How often is Head Start audited as a major program?
834 of 1,095 (76.2%) 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 | 827 of 834 (99.2%) |
| Qualified | 8 of 834 (1.0%) |
| Adverse | 0 of 834 (0.0%) |
| Disclaimer | 0 of 834 (0.0%) |
An audit can list the program on more than one award line, so the four counts can add to slightly more than the audits above.
How often do audits report findings on Head Start?
84 of 1,095 (7.7%) 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 | 107 of 1,209 (8.9%) |
| 2022 | 127 of 1,189 (10.7%) |
| 2023 | 130 of 1,189 (10.9%) |
| 2024 | 109 of 1,147 (9.5%) |
| 2025 | 84 of 1,095 (7.7%) |
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) | 61 |
| Allowable costs / cost principles (B) | 21 |
| Activities allowed or unallowed (A) | 17 |
| Other / not classified (P) | 14 |
| Special tests and provisions (N) | 8 |
| Equipment and real property management (F) | 6 |
| Subrecipient monitoring (M) | 5 |
| Cash management (C) | 4 |
| Procurement and suspension and debarment (I) | 3 |
| Matching, level of effort, earmarking (G) | 1 |
| Period of performance (H) | 1 |
Is the money received directly or through a pass-through entity?
903 of 1,095 (82.5%) 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 | 903 of 1,095 (82.5%) |
| Only through a pass-through entity | 192 of 1,095 (17.5%) |
Which states report the most Head Start 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 | 107 | $637,041,418 |
| California | 78 | $1,078,309,239 |
| Illinois | 69 | $370,481,690 |
| Pennsylvania | 54 | $263,738,897 |
| Ohio | 46 | $334,446,509 |
| Texas | 44 | $484,330,937 |
| Florida | 41 | $332,383,247 |
| Massachusetts | 29 | $179,679,234 |
| Indiana | 28 | $168,780,976 |
| Michigan | 28 | $301,037,237 |
Which audit firms were observed on the most filings that report Head Start?
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 | 63 |
| CliftonLarsonAllen LLP | 30 |
| Baker Tilly US, LLP | 21 |
| EFPR Group CPA’S, PLLC | 17 |
| CohnReznick LLP | 16 |
| CBIZ CPAs P.C. | 15 |
| RSM US LLP | 14 |
| PKF O'Connor Davies, LLP | 13 |
| Sikich CPA LLC | 12 |
| Vasin, Heyn and Company | 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. “Head Start (93.600): Single Audit Data.” https://getauditradar.com/statistics/federal-programs/93-600/. Data as of 2026-11-06.