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State Single Audit Guidelines (SSAG)

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The State Single Audit Guidelines implement the federal audit requirements in OMB Circular A-133 "Audits of States, Local Governments, and Non-Profit Organizations" 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. 

1987 State Single Audit Guidelines - The Guidelines were originally released in 1987 and have had numerous updates since then. Guidelines for 2001 and prior were available only in paper format. 

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 :

Recipients of state funds may now submit their Single Audit reports electronically to the respective state agencies.