How Common Is a Single Audit Finding?
Pick a state and an audit year to see how many nonprofit single audit reports disclosed a finding, a material weakness, a significant deficiency, a repeat finding or substantial doubt about going concern. Every rate is printed with its denominator.
Source: Federal Audit Clearinghouse · Data as of 2026-09-22 · how fresh is this?
How common is a material weakness?
It depends on the state and the year, which is why this page makes you pick both and shows the denominator beside every figure. A rate computed on fewer than 100 reports is withheld and the count is shown instead.
What is the difference between a material weakness and a significant deficiency?
A significant deficiency is a deficiency, or a combination of them, less severe than a material weakness yet important enough to merit attention by those charged with governance. A material weakness is one where there is a reasonable possibility that a material noncompliance will not be prevented, or detected and corrected, on a timely basis. Both are reported to the Federal Audit Clearinghouse as separate flags, which is how they are counted here.
How we computed this
One row per organization per audit year, from the Federal Audit Clearinghouse, restricted to entities the Clearinghouse records as non-profit. The denominator is reports, not organizations: an organization with three audit years counts three times. Superseded resubmissions are excluded.