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About

The Single Audit logo

The Single Audit Report is an entity-wide audit of the Commonwealth of Massachusetts that includes its financial statements, and the expenditures of federal awards by all state agencies, excluding institutions of higher education.

The audit reviews internal controls and compliance over financial reporting and federal programs. The focus is on the use of federal funds, which must be shown to be properly spent within program rules, with accurate accounting and controls, and administered through secure systems. The flow of federal dollars to Commonwealth programs is based on meeting these requirements.

The Single Audit is conducted by an external audit firm in accordance with the federal Office of Management and Budget’s (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and Government Auditing Standards. The Commonwealth’s independent outside auditor is CliftonLarsonAllen, LLP.

Chargeback

The Office of the Comptroller is authorized to collect from departments a portion of the cost of the comprehensive statewide Single State Audit which are payable through the Single Audit Chargeback. For the chargeback amount your agency is responsible for, as well as the frequency of the chargeback billing, please refer to this memo.

2023

Report
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2022

Report
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(No Management Letter in 2022)

2021

Report
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(No Management Letter in 2021)

2020

Report
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(No Management Letter in 2020)

2019

Management Letter
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Report
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2018

Management Letter
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Report
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2017

Management Letter
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Report
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2016

Management Letter
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Report
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2015

Management Letter
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Report
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2014

Management Letter
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Report
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2013

Management Letter
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Report
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2012

Management Letter
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Report
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2011

Management Letter
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Report
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2010

Management Letter
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Report
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2009

Management Letter
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Report
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2008

Management Letter
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Report
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2007

Management Letter
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Report
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2006

Management Letter
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Report
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2005

Management Letter
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Report
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2004

Management Letter
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2003

Management Letter
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2002

Management Letter
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2001

Management Letter
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2000

Management Letter
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1999

Management Letter
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1998

Management Letter
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Report
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1997

Management Letter
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Report
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1996

Report
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Related Content

Federal Grants and Cost Allocation Resources

Resources and guidance to help Commonwealth of Massachusetts departments reconcile and report on federal funds received.

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