How common are cash management findings in nonprofit single audits?
Auditors reported 328 findings citing cash management (requirement C) in nonprofit single audits for audit year 2025, in 294 of 19,551 filings (1.5%). 95 of the 328 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 Cash management requirement cover?
An entity other than a state must minimize the time between the transfer of funds from the U.S. Treasury or a pass-through entity and its disbursement of those funds for direct program costs and the allowable share of indirect costs.
Source: OMB 2025 Compliance Supplement, Part 3 (Compliance Requirements), section C · Last verified: 2026-11-15
How many findings cite Cash management each year?
328 of 4,455 (7.4%) of the distinct findings in nonprofit single audits for audit year 2025 cite Cash management (requirement C). 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 | 364 | 297 of 22,993 (1.3%) |
| 2022 | 395 | 337 of 23,559 (1.4%) |
| 2023 | 408 | 354 of 22,985 (1.5%) |
| 2024 | 416 | 357 of 22,419 (1.6%) |
| 2025 | 328 | 294 of 19,551 (1.5%) |
How serious are these findings?
Of the 328 findings citing Cash management for audit year 2025, the auditor flagged these. A finding can carry more than one flag.
| Flag on the finding | Findings |
|---|---|
| Material weakness | 95 of 328 (29.0%) |
| Significant deficiency | 147 of 328 (44.8%) |
| Questioned costs | 39 of 328 (11.9%) |
| Repeat finding | 87 of 328 (26.5%) |
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 |
|---|---|---|
| 14.181 | Supportive Housing for Persons with Disabilities | 46 |
| 14.157 | Supportive Housing for the Elderly | 33 |
| 93.224 | Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) | 29 |
| 14.155 | Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects | 17 |
| 14.195 | Project-Based Rental Assistance (PBRA) | 15 |
| 93.527 | Grants for New and Expanded Services under the Health Center Program | 14 |
| 84.268 | Federal Direct Student Loans | 7 |
| 93.493 | Congressional Directives | 7 |
| 93.853 | Extramural Research Programs in the Neurosciences and Neurological Disorders | 6 |
| 21.027 | Coronavirus State and Local Fiscal Recovery Funds | 5 |
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. “Cash management Findings in Nonprofit Single Audits.” https://getauditradar.com/statistics/single-audit-findings/cash-management/. Data as of 2026-11-06.