Single Audit

A Single Audit is required by the Office of Management and Budget for any entity with federal award expenditures in excess of $750,000 in a year. The objective of the Single Audit is to provide assurance to the US Federal Government that federal assistance funds are expended properly.
The State of West Virginia prepares a Single Audit each fiscal year in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). The Department of Administration is responsible for preparation of this document, and its submission to the Federal Audit Clearinghouse within nine months after the close of the fiscal year.


To access Single Audit documents, click on the specific year below










Please contact Jane Shinn at 304.558.4083 for copies of Single Audit from years not listed above.