ALN 12.401Department of Defense

National Guard Military Operations and Maintenance (O&M) Projects

174 organizations audited on this program since 2016. FAC data through Oct 25, 2026.

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Key figures

12%of audited organizations had a finding on this program, 2016 to 2025, all years counted together
23%of findings on this program came with questioned costs, 2016 to 2025, all years counted together

Pick a year to see it on its own. Bars show each year from 2016 to 2025. 2025 includes only audits filed so far.

Where programs run into trouble

Share of this program’s findings, by the compliance requirement auditors tested, 2016 to 2025.

Allowable costs
22%
Period of performance
22%
Cash management
19%
Reporting
14%
Matching, level of effort, earmarking
8.9%
Activities allowed or unallowed
8.5%
Other requirements
5.1%
Program income
0.4%
Procurement and suspension or debarment
Not tested for this program this year
Equipment and real property management
Not tested for this program this year
Special tests and provisions
Not tested for this program this year
Subrecipient monitoring
Not tested for this program this year

Greyed rows are requirements not tested for this program this year. Shares include only the requirements tested for this program this year, across findings from 2016 to 2025.

Other requirements is letter P, the catch-all auditors use when a finding doesn’t fit one of the named compliance areas.

Findings over time

Share of audited organizations with a finding on this program, by year, 2016 to 2025.

Source: Federal Audit Clearinghouse. 2025 is lighter because it includes only audits filed so far.

Who has the most trouble

Share of audited organizations with a finding on this program, by group, 2016 to 2025, all years counted together. Groups under 10 organizations are hidden. No organization is named.

By organization type

State government
16%
Nonprofit
13%
Higher education
6.9%
Local government
3.2%

By federal spending

Under $1M
0.0%
$1M to $5M
3.1%
$5M to $25M
1.5%
$25M to $100M
13%
$100M and up
16%

Getting ready for 12.401?

A readiness report breaks this program down to the specific problems behind its findings, with this year's rule changes and a checklist to work through before fieldwork.

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