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 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 audit reviews internal controls and compliance over financial reporting and federal programs.
Beginning with the FY2021 Single Audit, the Commonwealth’s new independent outside auditor is CliftonLarsonAllen, LLP. View their introductory town hall presentation, presented on April 14, 2021.
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. Read the Memo regarding the Single Audit Chargeback for Fiscal Year 2022.