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.