State Single Audit Guide (SSAG)

The State Single Audit Guide (SSAG) implements the single audit requirements in 2 CFR Part 200, Subpart F – Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards for certain state and federal awards passed through state agencies.  

The SSAG consists of two parts:

  1. Main Document, includes general guidance that is applicable to all audits performed in accordance with the SSAG; and,
  2. Agency-specific Appendices, which detail agency-specific audit requirements for state and federal awards passed through the respective agencies that are in addition to the requirements found within the Main Document.

The SSAG is applicable to entities meeting the criteria identified in Section 1.2 of the Main Document. An auditor planning an audit in accordance with the SSAG must consult the Main Document and the Agency-specific Appendices for each of the agencies for which the auditee has expended funding.

Updates and Questions

The Main Document will be updated as needed to reflect changes in auditing and program requirements. Questions or comments regarding the Main Document should be sent to:

Additionally, Agency-specific Appendices will be updated as needed. Questions or comments regarding Agency-specific Appendices should be directed to the contacts listed below or within the appendix for the respective agency.

Some Agency-specific Appendices may appear outdated; however, we have made available the most current information from the agency.

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. ​

Main Document:

​Agency:Department of Administration
Attn: State Controllers Office
101 East Wilson Street, 5th Floor
Madison, WI 53703
​Audit Info:

​2015 Main Document (revised 6-2016)


Agency-specific Appendices​:


Clean Water Fund (DOA & DNR)
101 E. Wilson 10th
Madison, WI 53703
​Contact:​Staff directory available here​ from the Wisconsin DNR.
​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​
​Audit Info:2021 DOA Compliance Supplement
2021 DOA Federal Grant Listing
2021 DOA State Grant Listing
​Agency:Department of Agriculture, Trade & Consumer Protection (DATCP)
P O Box 8911
Madison, WI 53708-8911
​Contact:​Kim Chase
(608) 224-4750
​Audit Info:​2018 DATCP Appendix
​Agency:Department of Children & Families
201East Washington Ave
P O Box 8916
Madison, WI 53707-8916
​Audit Info:2021 DCF Appendix
Department of Corrections
Fiscal Services Section
3099 East Washington Avenue
P.O. Box 7991
Madison, WI 53707-7991
​Contact:​Christian L Wagner
​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
​Audit Info:​The DHS Audit Guide, revised in October, 2018, supersedes all previous DHS Audit Guides and is effective for contracts beginning on January 1, 2018 or later.

2017 DHS SBS Payments
2018 DHS SBS Payments
2019 DHS SBS Payments
2020 DHS SBS Payments
2021 DHS SBS Payments
​​​2022 DHS SBS Payments​​

Updated Audit Due Dates for DHS-Funded Agencies and Guidance (OIG Memo 2021-01; 06/10/2021)

Please contact if you have questions about the DHS Audit Guide


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​

​Audit Info:
2021 DOJ Federal Funding
2021 DOJ State Funding

​Agency:Department of Military Affairs
2400 Wright Street
Madison, WI 53704
​Contact:​Anna Oehler
(608) 242-3155

Send Reports directly to:

​Audit Info:2007 DMA Federal Funding
2007 DMA State Funding
Contact DMA for audit guidance
​Agency:Department of Natural Resources
101 S. Webster St.
PO Box 7921
Madison, WI 53707-7921​
Karen Van Schoonhoven, CPA
(608) 261-8434​​  
​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:Olivia Bernitt 

Cari Muggenburg
(608) 264-9551
​Audit Info:2022 Wisconsin School District Audit Manual​​
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
​Agency:Department of Revenue
Bureau of Financial Management Services
2135 Rimrock Road 6-261
PO Box 8931
Madison, WI 53708-8931
​Contact:​Peggy Steeno, CPA
(608) 266-0424​
​Audit Info​Contact DOR for guidance
​Agency:Department of Safety & Professional Services
4822 Madison Yards Way
Madison, WI 53705
​Contact:​Lilian Kelly​

​Audit Info:​Contact DSPS
​​Agency:Department of Transportation
Bureau of Financial Management
Hill Farms State Office Building
4822 Madison Yards Way, 6th Floor South
Madison, WI 53705

Craig Felder
DOT Audit Supervisor
(608) 266-7435

​​Audit Info:2022 DOT Appendix
2022 DOT Federal Funding
2022 DOT State Funding​​​
​​Agency:Department of Veterans Affairs
Fiscal Management Director
P O Box 7843
Madison, WI 53707-7843
​​Contact:​James Parker
(608) 267-1843
​​Audit Info:2012 DVA State Funding
​​Agency:Department of Workforce Development
Bureau of Financial Management
201 East Washington Ave G400
Madison, WI 53702
​​Contact:Christy Zehner
(608) 266-3270​
​​Audit Info:2019 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
​​Audit Info:2022 HEAB State Single Audit Guidelines Appendix
2007 State Funding
​​​Agency:State Courts
110 East Main Room 430
Madison, WI 53703
​​​Contact:​Anita "Joy" Prado
(608) 261-8287​
​Audit Info:​Contact State Courts for audit guidance
​​​Agency:State of Wisconsin Historical Society (WHS)
Financial Manager
816 State Street Room 326
Madison, WI 53706
​​​Contact:​Eric Engbloom, CPA
(608) 264-6426
​Audit Info:​Contact WHS for audit guidance
​​​Agency:Department of Tourism
Wisconsin Arts Board
201 West Washington Ave 2nd floor
Madison, WI 53708
​​​Contact:​George Tzougros
(608) 267-2006
​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
​Audit Info: