Fiscal Year Memo 2024-15: Office of the Comptroller’s Fiscal Year 2024 Single Audit Chargeback
The Office of the Comptroller is authorized to collect a portion of the cost of the comprehensive statewide Single State Audit. The Fiscal Year 2023 audit costs are payable through the Fiscal Year 2024 chargeback. A component of the Fiscal Year 2023 audit is an IT review of the enterprise payroll system, HR/CMS. All departments that did not receive federal funds will be billed a base annual audit charge of $500. This will cover their portion of the HR/CMS review.
Departments that receive federal program funding are billed based on total federal receipts for the fiscal year. Please refer to the Schedule of Expenditures of Federal Awards (SEFA) for details. Each year, funding levels may move a department’s chargeback into higher or lower tiers. These chargeback costs have been approved by the U.S. Department of Health and Human Services and the amount was determined by using the approved methodology, as in prior years. The Fiscal Year 2024 rates per agency are attached to this memo.