State Single Audit Guide (SSAG)

​​​​​​The State of Wisconsin has adopted the concept of the Federal Single Audit requirements in 2 CFR 200 Subpart F, Audit Requirements (“Uniform Guidance”) for certain recipients of funding from the State. The State Single Audit Guide (“Guide”) implements the concept of the Federal Single Audit requirements as outlined in Uniform Guidance, for certain state programs.

The Guide is applicable to entities meeting the criteria identified in Section 1.4 of the Main Document. The Guide consists of two parts which are discussed further below. ​An auditor planning an audit in accordance with the Guide must consult the Main Document and the State Awarding Agency Appendices for each of the agencies for which the auditee has expended state funding.

Notice Regarding ALN 21.027 for FY 2022: If an entity meets the Requirements for an Alternative Compliance Examination Engagement for Recipients that would otherwise be Required to Undergo a Single Audit or Program-Specific Audit as a Result of Receiving CSLFRF Awards as outlined in the 2022 Compliance Supplement and has an alternative compliance examination engagement completed in place of a Federal Single Audit for FY 2022, a State Single Audit would not be applicable for FY 2022.

--- PART 1: MAIN DOCUMENT ---

The Main Document includes general guidance that is applicable to all audits performed in accordance with the Guide. This document is maintained by the State of Wisconsin Department of Administration, State Controller’s Office (DOA-SCO) and is updated periodically to reflect changes in auditing and program requirements. ​

Questions or comments regarding the Main Document should be sent to DOA-SCO at: DOASSAGGeneral@wisconsin.gov

--- ​PART 2: STATE AWARDING AGENCY APPENDICES ---

The appendices detail agency-specific audit requirements for state programs that are in addition to the requirements found within the Main Document and are updated, as needed, by the agencies. We have made available the most current information provided by the respective agencies. 

Questions or comments regarding state awarding agency appendices or payments listed on the state payment register should be directed to the agency contact listed below.​