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Single Audits

The federal government provides an extensive array of assistance to state and local governments each year. This assistance is provided through thousands of individual federal grants and awards that are given for the purpose of benefiting the general public in the areas of education, health, public safety, welfare, and public works, among others.

As a condition of receiving this federal assistance, state and local governments (recipients) must comply with applicable federal and state laws and regulations, as well as the particular provisions tied to the specific assistance.

State and local governments that expend more than $750,000 in federal assistance during the year are required to have a financial and compliance audit of all of their federal grant dollars.  This audit is known as a “Single Audit” and is intended to provide a cost-effective means for auditing the federal assistance dollars received by state and local governments.  A single audit is conducted in lieu of multiple audits of individual federal assistance programs. The Single Audit is performed by a qualified, independent, certified public accounting (CPA) firm under the provisions of the Single Audit Act (and amendments thereto), Title 2 U.S. Code of Federal Regulations (CFR) Part 200,Uniform Adminstrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). 

The Single Audit provides the federal government with assurance that the recipients of these monies have spent them properly for the purpose for which they were given.  A Single Audit encompasses an examination of a recipient’s financial records, financial statements, federal award transactions and expenditures, the general management of its operations, internal control systems, and federal assistance it received during the year. 

As a significant recipient of federal assistance monies, the County contracts for a Single Audit to be performed each year by the independent CPA firm that performs the regular financial audit of the County.

Washtenaw County
Single Audit

Separate Single Audit for the Employment Training
and Community Services (ETCS)

2016 2016 - Included in County Single Audit


2015 - Included in County Single Audit


2014 - Included in County Single Audit
2013 2013 - Included in County Single Audit
2012 2012
2011 2011
2010 2010
2009 2009


 For a number of years prior to 2013, the Single Audit for the federal programs administered by the Employment Training and Community Services (ETCS) Department was performed independently from the Single Audit for the County as a whole.  Since that time, ETCS has become part of the Office of Community and Economic Development (OCED) and for years beginning after December 31, 2012, has been included in the Single Audit for the County as a whole.

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