DHS Single Audit Section

   Additional Resources

Policy documents from the DHS Single Audit Section:

• Financial Management Manual

• Allowable Cost Policy Manual 

• State Single Audit Guidelines and DHS Audit Guide (exit DHS)

Laws requiring audits:

• Single Audit Act Amendments of 1996 (exit DHS, PDF, 129.6 KB)

• Wisconsin Statute 46.036 (exit DHS)

Audit standards and reporting requirements:

• Generally accepted auditing standards (exit DHS; PDF, 101 KB)

• Government Auditing Standards (exit DHS)

• State Single Audit Guidelines and DHS Audit Guide (exit DHS)

• OMB Circular A-133 (exit DHS; PDF, 172.13 KB)

Reviewing audit reports: 

• A guide for reviewing and resolving audits (PDF, 139 KB)

Sarbanes-Oxley (SOX) creep:

• Sarbanes-Oxley Act of 2002 (exit DHS; PDF, 196 KB)

• Public Company Accounting Oversight Board (PCAOB) (exit DHS)

• SAS 112 (exit DHS; PDF, 90.38 KB)

• Government Auditing Standards (exit DHS)

  • Summary of major changes (exit DHS; PDF, 98 KB)

• OMB Circular A-133 (exit DHS; PDF, 172.13 KB)

Waiving audits:

• Wisconsin Statute 46.036 (exit DHS)

• Wisconsin Statute  66.0143 (exit DHS; PDF, 1.52 MB)

• Wisconsin Department of Revenue’s instructions (exit DHS)

• Counties with waivers

Auditor quality issues: 

• Report on National Single Audit Sampling Project (PDF, 235 KB)

Miscellaneous

• Federal single audit clearinghouse (exit DHS)

• Choosing an external Auditor (exit DHS)

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Last Revised: February 07, 2012