State Single Audit Guidelines (SSAG)

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 comments should be emailed to: