How common are allowable costs / cost principles findings in nonprofit single audits?
Auditors reported 665 findings citing allowable costs / cost principles (requirement B) in nonprofit single audits for audit year 2025, in 523 of 19,551 filings (2.7%). 206 of the 665 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 Allowable costs / cost principles requirement cover?
The cost principles in 2 CFR Part 200, Subpart E set the cost accounting requirements for the administration of federal awards by states, local governments, Indian tribes, institutions of higher education and nonprofit organizations.
Source: OMB 2025 Compliance Supplement, Part 3 (Compliance Requirements), section B · Last verified: 2026-11-15
How many findings cite Allowable costs / cost principles each year?
665 of 4,455 (14.9%) of the distinct findings in nonprofit single audits for audit year 2025 cite Allowable costs / cost principles (requirement B). 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 | 1,245 | 921 of 22,993 (4.0%) |
| 2022 | 1,215 | 880 of 23,559 (3.7%) |
| 2023 | 1,208 | 890 of 22,985 (3.9%) |
| 2024 | 1,040 | 786 of 22,419 (3.5%) |
| 2025 | 665 | 523 of 19,551 (2.7%) |
How serious are these findings?
Of the 665 findings citing Allowable costs / cost principles for audit year 2025, the auditor flagged these. A finding can carry more than one flag.
| Flag on the finding | Findings |
|---|---|
| Material weakness | 206 of 665 (31.0%) |
| Significant deficiency | 381 of 665 (57.3%) |
| Questioned costs | 227 of 665 (34.1%) |
| Repeat finding | 190 of 665 (28.6%) |
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 |
|---|---|---|
| 21.027 | Coronavirus State and Local Fiscal Recovery Funds | 56 |
| 14.157 | Supportive Housing for the Elderly | 30 |
| 14.181 | Supportive Housing for Persons with Disabilities | 29 |
| 14.267 | Continuum of Care Program | 28 |
| 93.224 | Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) | 26 |
| 93.558 | Temporary Assistance for Needy Families | 25 |
| 93.600 | Head Start | 21 |
| 97.036 | Disaster Grants - Public Assistance (Presidentially Declared Disasters) | 20 |
| 16.575 | Crime Victim Assistance | 19 |
| 10.558 | Child and Adult Care Food Program | 15 |
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. “Allowable costs / cost principles Findings in Single Audits.” https://getauditradar.com/statistics/single-audit-findings/allowable-costs-cost-principles/. Data as of 2026-11-06.