How common are special tests and provisions findings in nonprofit single audits?
Auditors reported 962 findings citing special tests and provisions (requirement N) in nonprofit single audits for audit year 2025, in 765 of 19,551 filings (3.9%). 214 of the 962 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 Special tests and provisions requirement cover?
The specific requirements are unique to each federal program and are found in its statutes, regulations and the provisions of its contract or grant agreements.
Source: OMB 2025 Compliance Supplement, Part 3 (Compliance Requirements), section N · Last verified: 2026-11-15
How many findings cite Special tests and provisions each year?
962 of 4,455 (21.6%) of the distinct findings in nonprofit single audits for audit year 2025 cite Special tests and provisions (requirement N). 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 | 1,112 | 851 of 22,993 (3.7%) |
| 2022 | 1,138 | 906 of 23,559 (3.8%) |
| 2023 | 1,216 | 947 of 22,985 (4.1%) |
| 2024 | 1,140 | 913 of 22,419 (4.1%) |
| 2025 | 962 | 765 of 19,551 (3.9%) |
How serious are these findings?
Of the 962 findings citing Special tests and provisions for audit year 2025, the auditor flagged these. A finding can carry more than one flag.
| Flag on the finding | Findings |
|---|---|
| Material weakness | 214 of 962 (22.2%) |
| Significant deficiency | 508 of 962 (52.8%) |
| Questioned costs | 167 of 962 (17.4%) |
| Repeat finding | 321 of 962 (33.4%) |
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 | 200 |
| 93.224 | Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) | 162 |
| 14.181 | Supportive Housing for Persons with Disabilities | 131 |
| 84.268 | Federal Direct Student Loans | 103 |
| 84.063 | Federal Pell Grant Program | 85 |
| 14.155 | Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects | 84 |
| 93.527 | Grants for New and Expanded Services under the Health Center Program | 83 |
| 14.195 | Project-Based Rental Assistance (PBRA) | 38 |
| 84.007 | Federal Supplemental Educational Opportunity Grants | 37 |
| 84.033 | Federal Work-Study Program | 35 |
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. “Special tests and provisions Findings in Nonprofit Single Audits.” https://getauditradar.com/statistics/single-audit-findings/special-tests-and-provisions/. Data as of 2026-11-06.