State Single Audit Guidelines (SSAG) - 2017

The State Single Audit Guidelines implement the federal audit requirements in the Federal CFR Part 200 Subpart F, "Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards" for certain state​ programs and federal programs passed through state agencies.


The Guidelines consist of two parts: the main document, which describes the states single audit policy in general terms, and the department-specific appendices, which detail audit requirements for programs from the respective departments. An auditor planning an audit needs to consult the main document and the appendices for each of the departments that provided funding to the auditee.

NOTICE: Some documents have been brought forward from prior years, so even if they appear old, they are the most current material available

Program specific questions should be directed to the agency.

General Information:

​Agency:Department of Administration
State Controllers Office
P.O. Box 7932
Madison, WI 53707-7932
​Contact:​(608) 266-5411
DOASSAGGeneral@wisconsin.gov
​Audit Info:

​2015 Main Document (revised 6-2016)


SSAG Summary:

​Agency:

Clean Water Fund (DOA & DNR)
101 E. Wilson 10th
Madison, WI 53703
​Contact:
​Audit Info:​Contact the Clean Water Fund for audit guidance
​Agency:Department of Administration
Bureau of Financial Management
Department of Administration
P O Box 7869
Madison, WI 53707-7869
​Contact:​Single Audit Coordinator
(608) 267-9610
DOADOASSingleAuditCoordinator@wisconsin.gov
​Audit Info:​2017 DOA Supplement
2017 DOA Federal Funding
2017 DOA State Funding
​Agency:Department of Agriculture, Trade & Consumer Protection (DATCP)
P O Box 8911
Madison, WI 53708-8911
​Contact:​Kim Chase
(608) 224-4750
DATCPSingleAudit@wisconsin.gov
​Audit Info:​2018 DATCP Appendix
​Agency:Department of Children & Families
201East Washington Ave
P O Box 8916
Madison, WI 53707-8916
​Contact:​DCFauditors@wisconsin.gov 
608-422-6378
​Audit Info:

2017 DCF Appendix  Updated 4/24/18

2019 DCF Appendix

​Agency:Department of Corrections
Fiscal Services Section
3099 East Washington Avenue
P.O. Box 7991
Madison, WI 53707-7991
​Contact:​Christian L Wagner
608-240-5433
christian.wagner@wisconsin.gov
​Audit Info:​Contact DOC for guidance
​Agency:Department of Health Services
Office of the Inspector General
One West Wilson Street
P O Box 309
Madison, WI 53701-0309
​Contact:​Inquiries shouldbe sent to
DHSauditors@wisconsin.gov
​Audit Info:

DHS Audit Guide (DHS's appendix to the SSAG) - There are two versions of the DHS Audit Guide available.  This is necessary to accommodate legislative changes that were based on contract dates, rather than audit period.  Auditors should closely examine contract dates to determine the correct version of the Guide to use.

2018 DHS Audit Guide - Revised October 2018.  This revision supersedes all previous DHS Audit Guides and is effective for contracts beginning on January 1, 2018 or later.
2018 DHS Audit Guide - Revised April 2018.  This revision is still in effect for audit periods beginning 1/1/17 or later with contract periods beginning prior to January 1, 2018.
 

2017 DHS SBS Payments (7/20/17)
2018 DHS SBS Payments (8/8/18)

Please contact DHSAuditors@dhs.Wisconsin.gov if you have questions about the DHS Audit Guide

​Agency:

Department of Justice
Division of Management Services
17 West Main St Room 841-23
P. O. Box 7857 
Madison, WI 53707-7857
​Contact:

​Amy Byrnes
(608) 267-1331

byrnesaj@doj.state.wi.us

​Audit Info:2018 DOJ Federal Funding
2018 DOJ State Funding
​Agency:Department of Military Affairs
2400 Wright Street
Madison, WI 53704
​Contact:

Anna Oehler
(608) 242-3155
Anna.oehler@wisconsin.gov

Send Reports directly to:
DMASingleAudits@wisconsin.gov

​Audit Info:2007 DMA Federal Funding
2007 DMA State Funding
Contact DMA for audit guidance
​Agency:Department of Natural Resources
101 S. Webster FN/1, DNR
P O Box 7921
Madison, WI 53702-7921
​Contact:​Jennifer Vinluan
(608) 267-7688
JenniferA.Vinluan@wisconsin.gov
​Audit Info:2004 DNR Revision
2017 DNR Federal Funding 
2017 DNR State Funding (Revised 8-21-2018)
​Agency:Department of Public Instruction
125 South Webster
Madison, WI 53702
​Contact:​Jillian Raff
(608) 267-7882
jillian.raff@dpi.wi.gov
Cari Muggenburg
cari.muggenburg@dpi.wisconsin.gov
(608) 264-9551
​Audit Info:2017 DPI Appendix (Revised June 2017)
Section 4.1 General Aids (Revised May 2017)
Section 4.2 Special Education & School Age Parents Aid (Revised June 2017)
Section 4.3 Pupil Transportation Aid
Section 4.4 Programs Without a Compliance Supplement
Appendix G - Federal Pass Through Programs (May 2017)
Appendix H - State Programs (May 2017)
DPI Aids Payments Link
​Agency:​Public Service Commission
Division of Business & Program Management
610 N. Whitney Way
Madison, WI 53705
​Contact:

​Jenna Schmidt, CPA
(608) 267-7709
jenna2.schmidt@wisconsin.gov

​Agency:Department of Revenue
Bureau of Financial Management Services
2135 Rimrock Road 6-261
P O Box 8931
Madison, WI 53708-8931
​Contact:​Laurie Grams
(608) 266-8469
laurie.grams@wi.gov
​Audit Info​Contact DOR
​Agency:Department of Safety & Professional Services
1400 East Washington Avenue
Madison, WI 53703
​Contact:​Michelle Beasley
(608) 267-1811
michelle.Beasley@wi.gov
​Audit Info:​Contact DSPS
​​Agency:Department of Transportation
Bureau of State Highway Programs
Hill Farms State Office Building
4802 Sheboygan Ave., Room 951
Madison, WI. 53707
​​Contact:​Mary Braaksma
DOT Audit Supervisor
(608) 261-6270
mary.braaksma@dot.wi.gov
​​Audit Info:​2005 Revision of DOT Appendix
2007 Federal Funding
2007 State Funding
​​Agency:Department of Veterans Affairs
Fiscal Management Director
P O Box 7843
Madison, WI 53707-7843
​​Contact:​James Parker
(608) 267-1843
james.parker@dva.wisconsin.gov
​​Audit Info:2012 DVA State Funding
​​Agency:Department of Workforce Development
Bureau of Financial Management
201 East Washington Ave G400
Madison, WI 53702
​​Contact:​Kenneth Ewers
(608)-266-1025
kenneth.ewers@dwd.wisconsin.gov
​​Audit Info:2010 DWD Appendix
​​Agency:Higher Educational Aids Board (HEAB)
Programs and Policy
131 West Wilson Street, Suite 902
Madison, WI 53707-7885
​​Contact:​Sherrie Nelson
(608) 267-2944
sherrie.nelson@wisconsin.gov
​​Audit Info:​2009 Revision of HEAB Appendix
2007 Federal Funding
2007 State Funding
​​​Agency:State Courts
110 East Main Room 430
Madison, WI 53703
​​​Contact:​Brian Lamprech
(608) 266-6865
brian.lamprech@wicourts.gov
​Audit Info:​Contact State Courts for audit guidance
​​​Agency:State of Wisconsin Historical Society
Financial Manager
816 State Street Room 326
Madison, WI 53706
​​​Contact:​Zachary Picknell
(608) 264-6426
Zachary.picknell@wisconsinhistory.org
​Audit Info:​Contact SWHS for audit guidance
2013 Federal Funding
2013 State Funding
​​​Agency:Department of Tourism
Wisconsin Arts Board
201 West Washington Ave 2nd floor
Madison, WI 53708
​​​Contact:​George Tzougros
(608) 267-2006
george.tzougros@wisconsin.gov
​Audit Info:​Contact Tourism for audit guidance
​​​Agency:Wisconsin Technical College System 
4622 University Ave.
P. O. Box 7874
Madison, WI 53707-7874
​​​Contact:​Michelle Rudman, CPA
(608) 266-1433
michelle.rudman@wtcsystem.edu
​Audit Info:

2018-2019 WTCS Compliance Supplement
2018-2019 WTCS Federal Funding
2018-2019 WTCS State Funding

2017-18 WTCS Compliance Supplement
2017-18 WTCS Federal Funding
2017-18 WTCS State Funding

2016-17 WTCS Compliance Supplement
2016-17 WTCS Federal Funding
2016-17 WTCS State Funding