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Using the Non-Profit Single Audit/Current Auditor database
Who is this article for?
Users who want to learn about the Non-Profit Single Audit/Current Auditor database.
No elevated permissions are required.
The Audit Analytics Non-Profit Single Audit database provides comprehensive information on organisations that have filed Form SF-SAC with the Office of Management and Budget according to Circular A-133.
1. Understanding the database coverage
The Non-Profit Single Audit database covers all organisations that have filed Form SF-SAC from 2000 onwards. All organisations receiving $1 million or more in federal funding (as of October 2024) must have an audit by an independent accountant.
The database is available online, through WRDS, and as data feeds (Feed28 – Non-Profit single Audit and Feed30 – Current Engagement Non-Profit Single Audit) with the relevant subscription.
Note: Saved Search Alert and Daily Summary Email features are not available for this database.
2. Identifying common uses
The database supports several key analytical tasks:
- Know who audits non-profit organisations
- Analyse auditor market share by location, assets, and institution types
- Search by IRS number, institution, funding agency, total federal expenditures, and issues (going concern, reportable condition, material weakness, and/or material non-compliance)
3. Understanding data collection
This data is sourced from the IRS.
4. Searching the NP – Single Audit database
The Non-Profit search page offers two unique search methods. The NP – Single Audit search includes the following filters:
| Name | Description | Data Dictionary Field(s) | Sort By? |
| Filter by Auditor | Filter for a specific auditor or group of auditors | Auditor Name | Yes |
| Search Institutions By IRS Number | Search for specific institutions | Institution IRS Number | Yes |
| Search Institutions By Keyword | Search for institution containing keyword | Institution | Yes |
| Search Funding Agency | Filter by name of funding federal agency | Agency | No |
| Search Funding Agencies by Keyword | Search for name of funding federal agency containing keyword | Agency | No |
Select...
| Select to filter for going concern, reportable condition, material weakness, and/or material non-compliance | Going Concern Reportable Condition Material Weakness Material Non-Compliance | No |
| Fiscal Year | Filter by fiscal year | Fiscal Year End Date | Yes |
| Assets | Filter by total assets from end of year | Asset Amount | Yes |
| Revenue | Filter by a range of past year's total revenue | Revenue Amount | Yes |
| Institution Type | Filter by type of institution | Type of Entity Type of Entity Description | No |
| Institution Location | Filter by current institution address location(s) | City State Code State Name County | Yes |
| Auditor Location | Filter by auditor location | Auditor City Auditor State Code Auditor State Name Auditor County | No |
| Total Fed. Expenditures | Filter by range of total federal expenditures | Total Federal Expenditures | Yes |
5. Searching the NP – Current Auditor database
The NP – Current Auditor search includes the following filters:
| Name | Description | Data Dictionary Field(s) | Sort By? |
| Filter by Auditor | Filter for a specific auditor or group of auditors | Auditor Name | Yes |
| Search IRS Number | Search for specific institutions | IRS Number | Yes |
| Search Institutions By Keyword | Search for institution containing keyword | Institution | Yes |
| Search Funding Agency | Filter by name of funding federal agency | Agency | No |
| Search Funding Agencies by Keyword | Search for name of funding federal agency containing keyword | Agency | No |
Select...
| Select to filter for going concern, reportable condition, material weakness, and/or material non-compliance | Going Concern Reportable Condition Material Weakness Material Non-Compliance | No |
| Last Report | Filter by date of last report | N/A | Yes |
| Assets | Filter by total assets from end of year | Asset Amount | Yes |
| Revenue | Filter by a range of past year's total revenue | Revenue Amount | Yes |
| Institution Type | Filter by type of institution | Type of Entity Type of Entity Description | No |
| Institution Location | Filter by current institution address location(s) | City State Code State Name County | Yes |
| Auditor Location | Filter by auditor location | Auditor City Auditor State Code Auditor State Name Auditor County | No |
| Total Fed. Expenditures | Filter by range of total federal expenditures | Total Federal Expenditures | Yes |
6. Viewing NP – Single Audit results
Results appear at the bottom of the page. You can access the following through the respective hyperlinks:
- CSV file downloads of the results (all fields available in the CSV are defined in the Data Dictionary)
- Non-Profit Data Dictionary download
- Overview of individual institutions' profile
- Auditor profiles
7. Viewing NP – Current Auditor results
Results appear at the bottom of the page. You can access the following through the respective hyperlinks:
- CSV file downloads of the results (all fields available in the CSV are defined in the Data Dictionary)
- Non-Profit Data Dictionary download
- Overview of individual institutions' profile
- Auditor profiles