How common are activities allowed or unallowed findings in nonprofit single audits?
Auditors reported 478 findings citing activities allowed or unallowed (requirement A) in nonprofit single audits for audit year 2025, in 373 of 19,551 filings (1.9%). 139 of the 478 were reported as a material weakness. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
What does the Activities allowed or unallowed requirement cover?
This requirement specifies the activities that can or cannot be funded under a specific federal program, as set by the program's legislation, the awarding agency's regulations and the terms and conditions of the award.
Source: OMB 2025 Compliance Supplement, Part 3 (Compliance Requirements), section A · Last verified: 2026-11-15
How many findings cite Activities allowed or unallowed each year?
478 of 4,455 (10.7%) of the distinct findings in nonprofit single audits for audit year 2025 cite Activities allowed or unallowed (requirement A). A finding that cites several requirements is counted under each, so the shares across requirements add to more than 100%.
| Audit year | Findings | Filings with such a finding |
|---|---|---|
| 2021 | 918 | 661 of 22,993 (2.9%) |
| 2022 | 863 | 650 of 23,559 (2.8%) |
| 2023 | 911 | 670 of 22,985 (2.9%) |
| 2024 | 735 | 558 of 22,419 (2.5%) |
| 2025 | 478 | 373 of 19,551 (1.9%) |
How serious are these findings?
Of the 478 findings citing Activities allowed or unallowed for audit year 2025, the auditor flagged these. A finding can carry more than one flag.
| Flag on the finding | Findings |
|---|---|
| Material weakness | 139 of 478 (29.1%) |
| Significant deficiency | 286 of 478 (59.8%) |
| Questioned costs | 130 of 478 (27.2%) |
| Repeat finding | 165 of 478 (34.5%) |
Which federal programs do these findings fall on?
The ten federal programs whose awards the most of these findings are linked to, for audit year 2025.
| ALN | Program | Findings |
|---|---|---|
| 14.157 | Supportive Housing for the Elderly | 39 |
| 14.181 | Supportive Housing for Persons with Disabilities | 32 |
| 21.027 | Coronavirus State and Local Fiscal Recovery Funds | 32 |
| 14.267 | Continuum of Care Program | 20 |
| 93.558 | Temporary Assistance for Needy Families | 17 |
| 93.600 | Head Start | 17 |
| 97.036 | Disaster Grants - Public Assistance (Presidentially Declared Disasters) | 16 |
| 93.224 | Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) | 14 |
| 10.558 | Child and Adult Care Food Program | 13 |
| 17.258 | WIOA Adult Program | 13 |
Read next
- Single audit findings by compliance requirement
- Federal programs nonprofits report
- What the Compliance Supplement is
- All AuditRadar statistics
How we computed this
Counts cover single audit filings by non-profit organizations in the Federal Audit Clearinghouse, for the audit years shown. A finding is one reference number on one report; the findings table has one row per finding and award, so every count is of distinct findings. A finding that cites several requirements is counted under each. A filing is counted as having such a finding when at least one of its findings cites the requirement. Requirements cited by fewer than 100 findings in the audit year have no page of their own; their counts are on the hub.
Cite this page
AuditRadar. “Activities allowed or unallowed Findings in Single Audits.” https://getauditradar.com/statistics/single-audit-findings/activities-allowed-or-unallowed/. Data as of 2026-11-06.