How common are reporting findings in nonprofit single audits?
Auditors reported 863 findings citing reporting (requirement L) in nonprofit single audits for audit year 2025, in 757 of 19,551 filings (3.9%). 231 of the 863 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 Reporting requirement cover?
Recipients must use the standard financial reporting forms authorized by OMB when reporting to the federal awarding agency, and may also have to submit performance reports and special reports as the terms and conditions of the award require.
Source: OMB 2025 Compliance Supplement, Part 3 (Compliance Requirements), section L · Last verified: 2026-11-15
How many findings cite Reporting each year?
863 of 4,455 (19.4%) of the distinct findings in nonprofit single audits for audit year 2025 cite Reporting (requirement L). 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 | 1,720 | 1,378 of 22,993 (6.0%) |
| 2022 | 1,679 | 1,394 of 23,559 (5.9%) |
| 2023 | 1,551 | 1,258 of 22,985 (5.5%) |
| 2024 | 1,368 | 1,140 of 22,419 (5.1%) |
| 2025 | 863 | 757 of 19,551 (3.9%) |
How serious are these findings?
Of the 863 findings citing Reporting for audit year 2025, the auditor flagged these. A finding can carry more than one flag.
| Flag on the finding | Findings |
|---|---|
| Material weakness | 231 of 863 (26.8%) |
| Significant deficiency | 475 of 863 (55.0%) |
| Questioned costs | 21 of 863 (2.4%) |
| Repeat finding | 275 of 863 (31.9%) |
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 | 74 |
| 93.600 | Head Start | 61 |
| 93.224 | Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) | 55 |
| 14.157 | Supportive Housing for the Elderly | 38 |
| 84.268 | Federal Direct Student Loans | 32 |
| 93.527 | Grants for New and Expanded Services under the Health Center Program | 31 |
| 84.063 | Federal Pell Grant Program | 28 |
| 16.575 | Crime Victim Assistance | 25 |
| 93.045 | Special Programs for the Aging, Title III, Part C, Nutrition Services | 24 |
| 93.558 | Temporary Assistance for Needy Families | 24 |
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. “Reporting Findings in Nonprofit Single Audits.” https://getauditradar.com/statistics/single-audit-findings/reporting/. Data as of 2026-11-06.