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FY2023-27: Areas of Audit Issues from the FY2022 Single Audit

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The Commonwealth’s FY2022 Uniform Guidance Single Audit Report has been completed as required by The Office of Management and Budget’s (OMB) Uniform Guidance. The Guidance can be found at Title 2 CFR Subtitle A, Chapter II, Part 200. We are sharing some of the most common audit themes as identified by the Commonwealth’s independent audit firm, CliftonLarsonAllen LLP (CLA). The issues identified are important for the agencies audited to address and for other Commonwealth agencies to review and consider as they evaluate their own procedures in preparation for the FY2023 audit.