How common are eligibility findings in nonprofit single audits?
Auditors reported 373 findings citing eligibility (requirement E) in nonprofit single audits for audit year 2025, in 324 of 19,551 filings (1.7%). 102 of the 373 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 Eligibility requirement cover?
This requirement specifies the criteria for deciding which individuals, groups of individuals (including area of service delivery) or subrecipients can take part in a federal program and the amounts for which they qualify.
Source: OMB 2025 Compliance Supplement, Part 3 (Compliance Requirements), section E · Last verified: 2026-11-15
How many findings cite Eligibility each year?
373 of 4,455 (8.4%) of the distinct findings in nonprofit single audits for audit year 2025 cite Eligibility (requirement E). 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 | 476 | 390 of 22,993 (1.7%) |
| 2022 | 437 | 369 of 23,559 (1.6%) |
| 2023 | 458 | 379 of 22,985 (1.6%) |
| 2024 | 469 | 393 of 22,419 (1.8%) |
| 2025 | 373 | 324 of 19,551 (1.7%) |
How serious are these findings?
Of the 373 findings citing Eligibility for audit year 2025, the auditor flagged these. A finding can carry more than one flag.
| Flag on the finding | Findings |
|---|---|
| Material weakness | 102 of 373 (27.3%) |
| Significant deficiency | 190 of 373 (50.9%) |
| Questioned costs | 36 of 373 (9.7%) |
| Repeat finding | 131 of 373 (35.1%) |
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 | 87 |
| 14.181 | Supportive Housing for Persons with Disabilities | 61 |
| 14.195 | Project-Based Rental Assistance (PBRA) | 25 |
| 14.155 | Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects | 21 |
| 84.268 | Federal Direct Student Loans | 20 |
| 93.558 | Temporary Assistance for Needy Families | 18 |
| 14.239 | Home Investment Partnerships Program | 17 |
| 10.558 | Child and Adult Care Food Program | 14 |
| 84.063 | Federal Pell Grant Program | 12 |
| 10.565 | Commodity Supplemental Food Program | 6 |
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. “Eligibility Findings in Nonprofit Single Audits.” https://getauditradar.com/statistics/single-audit-findings/eligibility/. Data as of 2026-11-06.