How common are other / not classified findings in nonprofit single audits?
Auditors reported 489 findings citing other / not classified (requirement P) in nonprofit single audits for audit year 2025, in 373 of 19,551 filings (1.9%). 131 of the 489 were reported as a material weakness. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
How many findings cite Other / not classified each year?
489 of 4,455 (11.0%) of the distinct findings in nonprofit single audits for audit year 2025 cite Other / not classified (requirement P). 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 | 1,047 | 801 of 22,993 (3.5%) |
| 2022 | 1,016 | 759 of 23,559 (3.2%) |
| 2023 | 991 | 756 of 22,985 (3.3%) |
| 2024 | 900 | 673 of 22,419 (3.0%) |
| 2025 | 489 | 373 of 19,551 (1.9%) |
How serious are these findings?
Of the 489 findings citing Other / not classified for audit year 2025, the auditor flagged these. A finding can carry more than one flag.
| Flag on the finding | Findings |
|---|---|
| Material weakness | 131 of 489 (26.8%) |
| Significant deficiency | 243 of 489 (49.7%) |
| Questioned costs | 75 of 489 (15.3%) |
| Repeat finding | 184 of 489 (37.6%) |
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 |
|---|---|---|
| 14.157 | Supportive Housing for the Elderly | 69 |
| 14.181 | Supportive Housing for Persons with Disabilities | 55 |
| 21.027 | Coronavirus State and Local Fiscal Recovery Funds | 44 |
| 14.155 | Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects | 25 |
| 14.195 | Project-Based Rental Assistance (PBRA) | 22 |
| 14.126 | Mortgage Insurance Cooperative Projects | 16 |
| 93.558 | Temporary Assistance for Needy Families | 15 |
| 14.239 | Home Investment Partnerships Program | 14 |
| 14.267 | Continuum of Care Program | 14 |
| 93.600 | Head Start | 14 |
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. “Other / not classified Findings in Nonprofit Single Audits.” https://getauditradar.com/statistics/single-audit-findings/other/. Data as of 2026-11-06.