ALN 47.076National Science Foundation

Education and Human Resources

1,504 organizations audited on this program since 2016. FAC data through Oct 25, 2026.

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Key figures

3.6%of audited organizations had a finding on this program, 2016 to 2025, all years counted together
14%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
20%
Procurement and suspension or debarment
14%
Activities allowed or unallowed
13%
Equipment and real property management
12%
Subrecipient monitoring
9.7%
Other requirements
9.0%
Cash management
8.5%
Reporting
6.8%
Period of performance
3.7%
Special tests and provisions
3.4%
Eligibility
0.4%
Matching, level of effort, earmarking
0.4%
Program income
0.1%

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
7.4%
Tribal government
5.2%
Nonprofit
4.7%
Higher education
3.4%
Local government
0.4%
Type not reported
0.0%

By federal spending

Under $1M
12%
$1M to $5M
5.1%
$5M to $25M
1.9%
$25M to $100M
2.8%
$100M and up
6.4%

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