State Single Audit Guidelines

State SingleAudit GuidelinesMain DocumentState of WisconsinDepartment of AdministrationandState Single Audit Committee2001 RevisionState Single Audit GuidelinesMain DocumentForewordThe State of Wisconsin has adopted in principle the federal audit requirements in OMB CircularA-133 “Audits of States, Local Governments, and Non-Profit Organizations” for recipients offunding from the State. The State Single Audit Guidelines implement the federal auditrequirements for certain state programs and federal programs passed through state agencies.This document is part of the , and it should be used only in contextof the Guidelines as a whole. The Guidelines consist of two parts: the main document, whichdescribes the state’s single audit policy in general terms, and the department-specific appendices,which detail audit requirements for programs from the respective departments. An auditorplanning an audit needs to consult the main document and the appendices for each of thedepartments that provided funding to the auditee. For example, if the auditee received fundingfrom the Department of Workforce Development (DWD) and the Department of Health andFamily Services (DHFS), the auditor will need the main document, the DWD appendix, and theDHFS appendix. The main document and all appendices are online at www.ssag.state.wi.us.The Guidelines will be updated periodically to reflect changes in auditing requirements andprogram requirements. In addition, we ...