Kentucky Nonprofit Single Audit Statistics 2023

In audit year 2023, 275 Kentucky nonprofits filed single audits reporting $2,380,975,585 in federal expenditures; 26 of 275 (9.5%) disclosed a material weakness. Source: Federal Audit Clearinghouse, as of 2026-09-09.

Data as of Sep 9, 2026 · Source: Federal Audit Clearinghouse (public data)

How many nonprofit single audits were filed in Kentucky in 2023?

Summary metrics
MetricCountDenominator
Reports275275
Organizations275275
Material weakness disclosed26275
Significant deficiency disclosed23275
Repeat findings9275
Going concern7275
Low-risk auditee179275
At or above threshold275275

How large are the audited organizations?

Federal expenditure bands
BandReports
$1M–$3M109
$3M–$10M81
$10M–$50M45
Under $1M32
$50M+8

Which federal programs appear most often?

Federal programs
ALNProgramAuditeesAmount
21.027COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS48$54,112,331
93.498PROVIDER RELIEF FUND47$323,199,392
14.157SUPPORTIVE HOUSING FOR THE ELDERLY37$52,537,129
16.575CRIME VICTIM ASSISTANCE35$13,510,360
14.195SECTION 8 HOUSING ASSISTANCE PAYMENTS PROGRAM34$9,079,606
10.558CHILD AND ADULT CARE FOOD PROGRAM33$12,539,323
14.239HOME INVESTMENT PARTNERSHIPS PROGRAM33$11,652,004
14.231EMERGENCY SOLUTIONS GRANT PROGRAM26$5,780,489
93.224CONSOLIDATED HEALTH CENTERS (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE)25$66,255,644
93.527AFFORDABLE CARE ACT (ACA) GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM23$39,843,241

Which firms filed the most reports?

Auditors
FirmAuditees
BLUE & CO., LLC22
DEMING, MALONE, LIVESAY & OSTROFF20
Hicks & Associates CPAs17
CHERRY BEKAERT LLP16
BARNES DENNIG & CO., LTD.15
FORVIS, LLP14
Miller Mayer Sullivan Stevens LLP11
JONES, NALE & MATTINGLY, PLC9
BESTEN & DIERUF, PLLC7
JONES & ASSOCIATES CPAS, PSC7

Counts show single audit reports filed in the Federal Audit Clearinghouse where the firm is listed as auditor. They are not a client list and do not describe any current engagement.

How we computed this

Counts come from Federal Audit Clearinghouse single audit submissions for audit year 2023 with auditee state KY and entity type non-profit, canonical submission only. Method version seo-1.

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Cite this page

AuditRadar. “Kentucky Nonprofit Single Audit Statistics 2023.” https://getauditradar.com/statistics/nonprofit-single-audits/ky/2023/. Data as of 2026-09-09.