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Single Audit

The Single Audit is an entity-wide financial statement and federal awards' audit of a non-federal entity that expends $750,000 or more in federal financial assistance in one year. It is intended to provide assurance to the Federal Government that a non-federal entity has adequate internal controls in place and is generally in compliance with program requirements. 

The Single Audit Act of 1984 standardized audit requirements for states, local governments, and Indian tribal governments that receive and use federal financial assistance programs. Single Audit Act Amendments of 1996 were enacted to streamline and improve the effectiveness of audits of federal awards expended by non-federal entities, as well as to reduce audit burden. The Single Audit Act requires these audits, referred to as “single audits” to be conducted by an independent auditor. The Single Audits must be submitted to the Federal Audit Clearinghouse along with a data collection form, Form SF-SAC. The Single Audit requirements can be found in Subpart F of the 2 Code of Federal Regulations Part 200 also referred to as Uniform Guidance. Per these requirements, auditee's prepare for inclusion in the Single Audit report: Schedule of Expenditures of Federal Awards (SEFA), note disclosures, corrective action plans, and summary schedule of prior audit findings.

Fiscal Year Document Name Date
FY2022 Single Audit, June 30, 2022 12-21-2023
FY2021 Single Audit, June 30, 2021 12-08-2022
FY2021 Financial Statement Findings and State Responses 12-08-2022
FY2021 Federal Awards Findings, Questioned Costs and Corrective Action Plans 12-08-2022
FY2020 Single Audit, June 30, 2020 11-05-2021
FY2020 Financial Statement Findings and State Responses 11-05-2021
FY2020 Federal Awards Findings, Questioned Costs and Corrective Action Plans 11-05-2021
FY2020 Report on Internal Control and on Compliance, June 30, 2020 08-24-2021
FY2019 Single Audit, June 30, 2019 04-07-2020
FY2019 Financial Statement Findings and State Responses 04-07-2020
FY2019 Federal Awards Findings, Questioned Costs and Corrective Action Plans 04-07-2020
FY2018 Single Audit, June 30, 2018 04-08-2019
FY2018 Financial Statement Findings and State Responses 04-08-2019
FY2018 Federal Awards Findings, Questioned Costs and Corrective Action Plans 04-08-2019
FY2017 Single Audit, June 30, 2017 04-04-2018
FY2017 Financial Statement Findings and State Responses 04-04-2018
FY2017 Federal Awards Findings, Questioned Costs and Corrective Action Plans 04-04-2018
FY2016 Single Audit, June 30, 2016 07-07-2017
FY2016 Financial Statement Findings and State Responses 07-07-2017
FY2016 Federal Awards Findings, Questioned Costs and Corrective Action Plans 07-07-2017
FY2015 Single Audit, June 30, 2015 06-29-2016
FY2015 Financial Statement Findings and State Responses 06-29-2016
FY2015 Federal Awards Findings, Questioned Costs and Corrective Action Plans 06-29-2016
FY2014 Single Audit, June 30, 2014 04-08-2015
FY2014 Financial Statement Findings and State Responses 04-08-2015
FY2014 Federal Awards Findings, Questioned Costs and Corrective Action Plans 04-08-2015
FY2013 Single Audit, June 30, 2013 03-28-2014
FY2013 Financial Statement Findings and State Responses 03-28-2014
FY2013 Federal Awards Findings, Questioned Costs and Corrective Action Plans 03-28-2014
FY2012 Single Audit, June 30, 2012 03-28-2013
FY2012 Financial Statement Findings and State Responses 03-28-2013
FY2012 Federal Awards Findings, Questioned Costs and Corrective Action Plans 03-28-2013
FY2011 Single Audit, June 30, 2011 03-16-2012
FY2011 Financial Statement Findings and State Responses 03-16-2012
FY2011 Federal Awards Findings, Questioned Costs and Corrective Action Plans 03-16-2012
FY2010 Single Audit, June 30, 2010 03-30-2011
FY2010 Financial Statement Findings and State Responses 03-30-2011
FY2010 Federal Awards Findings, Questioned Costs and Corrective Action Plans 03-30-2011
FY2009 Single Audit, June 30, 2009 06-04-2010
FY2009 Financial Statement Findings and State Responses 06-04-2010
FY2009 Federal Awards Findings, Questioned Costs and Corrective Action Plans 06-04-2010
FY2008 Single Audit, June 30, 2008 06-26-2009
FY2008 Financial Statement Findings and State Responses 06-26-2009
FY2008 Federal Awards Findings, Questioned Costs and Corrective Action Plans 06-26-2009
FY2007 Single Audit, June 30, 2007 07-18-2008
FY2006 Single Audit, June 30, 2006 06-18-2007
FY2005 Single Audit June 30, 2005 04-27-2006
FY2004 Single Audit June 30, 2004 03-23-2005
FY2003 Single Audit June 30, 2003 03-19-2004
FY2002 Single Audit June 30, 2002 03-14-2003