Which compliance requirements do single audit findings cite most?
Nonprofit single audits for audit year 2025 reported 4,455 distinct findings. The requirements cited most were Special tests and provisions (962), Reporting (863) and Allowable costs / cost principles (665). A finding that cites several requirements is counted under each. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Which compliance requirements do findings cite most?
Nonprofit single audits for audit year 2025 reported 4,455 distinct findings, in 2,739 of 19,551 (14.0%) filings. A requirement cited by fewer than 100 findings has no page of its own and shows counts only.
| Requirement | Findings | Filings with such a finding | Material weakness | Repeat finding |
|---|---|---|---|---|
| Special tests and provisions (N) | 962 of 4,455 (21.6%) | 765 of 19,551 (3.9%) | 214 of 962 (22.2%) | 321 of 962 (33.4%) |
| Reporting (L) | 863 of 4,455 (19.4%) | 757 of 19,551 (3.9%) | 231 of 863 (26.8%) | 275 of 863 (31.9%) |
| Allowable costs / cost principles (B) | 665 of 4,455 (14.9%) | 523 of 19,551 (2.7%) | 206 of 665 (31.0%) | 190 of 665 (28.6%) |
| Procurement and suspension and debarment (I) | 565 of 4,455 (12.7%) | 360 of 19,551 (1.8%) | 139 of 565 (24.6%) | 115 of 565 (20.4%) |
| Other / not classified (P) | 489 of 4,455 (11.0%) | 373 of 19,551 (1.9%) | 131 of 489 (26.8%) | 184 of 489 (37.6%) |
| Activities allowed or unallowed (A) | 478 of 4,455 (10.7%) | 373 of 19,551 (1.9%) | 139 of 478 (29.1%) | 165 of 478 (34.5%) |
| Eligibility (E) | 373 of 4,455 (8.4%) | 324 of 19,551 (1.7%) | 102 of 373 (27.3%) | 131 of 373 (35.1%) |
| Cash management (C) | 328 of 4,455 (7.4%) | 294 of 19,551 (1.5%) | 95 of 328 (29.0%) | 87 of 328 (26.5%) |
| Subrecipient monitoring (M) | 149 of 4,455 (3.3%) | 134 of 19,551 (0.7%) | 40 of 149 (26.8%) | 43 of 149 (28.9%) |
| Period of performance (H) | 89 of 4,455 | 76 of 19,551 | 40 of 89 | 29 of 89 |
| Matching, level of effort, earmarking (G) | 71 of 4,455 | 67 of 19,551 | 18 of 71 | 23 of 71 |
| Equipment and real property management (F) | 41 of 4,455 | 37 of 19,551 | 5 of 41 | 15 of 41 |
| Program income (J) | 32 of 4,455 | 29 of 19,551 | 7 of 32 | 10 of 32 |
How is a finding counted?
A finding is one reference number on one audit report, and it counts once however many awards it is linked to. When an auditor cites several requirements for the same finding it is counted under each, so the counts above add to 5,105 against 4,455 distinct findings.
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How we computed this
Counts cover single audit filings by non-profit organizations for audit year 2025 in the Federal Audit Clearinghouse. The findings table has one row per finding and award, so every count is of distinct findings. The requirement is the Compliance Supplement category the auditor selected for the finding. Filings are all nonprofit filings of the audit year (19,551).
Cite this page
AuditRadar. “Single Audit Findings by Compliance Requirement (2025).” https://getauditradar.com/statistics/single-audit-findings/. Data as of 2026-11-06.