How common are subrecipient monitoring findings in nonprofit single audits?
Auditors reported 149 findings citing subrecipient monitoring (requirement M) in nonprofit single audits for audit year 2025, in 134 of 19,551 filings (0.7%). 40 of the 149 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 Subrecipient monitoring requirement cover?
A pass-through entity must identify the subaward and its requirements to the subrecipient, evaluate the subrecipient's risk of noncompliance, and monitor the subrecipient's activities during the subaward.
Source: OMB 2025 Compliance Supplement, Part 3 (Compliance Requirements), section M · Last verified: 2026-11-15
How many findings cite Subrecipient monitoring each year?
149 of 4,455 (3.3%) of the distinct findings in nonprofit single audits for audit year 2025 cite Subrecipient monitoring (requirement M). 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 | 137 | 112 of 22,993 (0.5%) |
| 2022 | 145 | 127 of 23,559 (0.5%) |
| 2023 | 211 | 169 of 22,985 (0.7%) |
| 2024 | 209 | 176 of 22,419 (0.8%) |
| 2025 | 149 | 134 of 19,551 (0.7%) |
How serious are these findings?
Of the 149 findings citing Subrecipient monitoring for audit year 2025, the auditor flagged these. A finding can carry more than one flag.
| Flag on the finding | Findings |
|---|---|
| Material weakness | 40 of 149 (26.8%) |
| Significant deficiency | 94 of 149 (63.1%) |
| Questioned costs | 8 of 149 (5.4%) |
| Repeat finding | 43 of 149 (28.9%) |
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 | 19 |
| 14.155 | Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects | 11 |
| 10.558 | Child and Adult Care Food Program | 6 |
| 93.045 | Special Programs for the Aging, Title III, Part C, Nutrition Services | 5 |
| 93.600 | Head Start | 5 |
| 14.267 | Continuum of Care Program | 4 |
| 10.568 | Emergency Food Assistance Program (Administrative Costs) | 3 |
| 10.569 | Emergency Food Assistance Program (Food Commodities) | 3 |
| 14.157 | Supportive Housing for the Elderly | 3 |
| 14.181 | Supportive Housing for Persons with Disabilities | 3 |
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. “Subrecipient monitoring Findings in Nonprofit Single Audits.” https://getauditradar.com/statistics/single-audit-findings/subrecipient-monitoring/. Data as of 2026-11-06.