About
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.
The Commonwealth’s independent outside auditor is CliftonLarsonAllen, LLP.
For a list of observations from the Fiscal Year 2021 Single Audit Report as identified by CLA, please see this Fiscal Year Memo.
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.