Commonwealth of Massachusetts: Single Audit Reports and Findings
Commonwealth of Massachusetts filed 10 single audits between 2016 and 2025; the most recently observed auditor is CLIFTONLARSONALLEN LLP (2025), and the 2025 report lists 35 findings. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Commonwealth of Massachusetts is recorded in BOSTON, Massachusetts under EIN 046002284, and the Clearinghouse records it as a state government entity. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $28,769,475,197 | $750,000 | CLIFTONLARSONALLEN LLP | 35 | SD | 2025-06-GSAFAC-0000408310 |
| 2024 | 2024-06-30 | $29,539,884,468 | $750,000 | CLIFTONLARSONALLEN LLP | 37 | MW / SD | 2024-06-GSAFAC-0000358187 |
| 2023 | 2023-06-30 | $29,786,708,060 | $750,000 | CLIFTONLARSONALLEN LLP | 35 | MW / SD | 2023-06-GSAFAC-0000027138 |
| 2022 | 2022-06-30 | $32,318,967,027 | $750,000 | CLIFTONLARSONALLEN LLP | 19 | MW / SD | 2022-06-CENSUS-0000147913 |
| 2021 | 2021-06-30 | $45,430,617 | $750,000 | COHNREZNICK LLP | 0 | — | 2021-06-CENSUS-0000210476 |
| 2020 | 2020-06-30 | $39,640,802 | $750,000 | COHNREZNICK LLP | 0 | — | 2020-06-CENSUS-0000210476 |
| 2019 | 2019-06-30 | $18,435,143,714 | $750,000 | KPMG LLP | 14 | MW / SD | 2019-06-CENSUS-0000147913 |
| 2018 | 2018-06-30 | $18,204,611,906 | $750,000 | KPMG LLP | 19 | MW / SD | 2018-06-CENSUS-0000147913 |
| 2017 | 2017-06-30 | $16,992,012,157 | $750,000 | KPMG LLP | 33 | MW / SD | 2017-06-CENSUS-0000147913 |
| 2016 | 2016-06-30 | $8,410,991 | $750,000 | O'CONNOR & DREW, P.C. | 4 | SD | 2016-06-CENSUS-0000208212 |
When is the next single audit due?
If Commonwealth of Massachusetts is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 93.778 | Grants to States for Medicaid | $15,367,056,398 | Yes |
| 10.551 | Supplemental Nutrition Assistance Program | $2,618,616,353 | Yes |
| 17.225 | Unemployment Insurance | $2,199,156,407 | Yes |
| 20.205 | Highway Planning and Construction | $917,663,860 | No |
| 93.767 | Children's Health Insurance Program | $800,974,655 | Yes |
| 97.036 | COVID-19 - Disaster Grants - Public Assistance (Presidentially Declared Disasters) | $657,775,712 | Yes |
| 84.425 | COVID-19 - EDUCATION STABILIZATION FUND | $601,604,819 | Yes |
| 14.881 | Moving to Work Demonstration Program | $508,203,900 | Yes |
| 10.555 | National School Lunch Program | $481,956,889 | Yes |
| 93.558 | Temporary Assistance for Needy Families | $353,346,505 | No |
| 84.027 | Special Education Grants to States | $344,972,374 | No |
| 14.239 | Home Investment Partnerships Program | $298,330,585 | No |
| 84.010 | Title I Grants to Local Educational Agencies | $269,250,690 | No |
| 93.575 | Child Care and Development Block Grant | $222,214,485 | Yes |
| 21.027 | COVID-19 - Coronavirus State And Local Fiscal Recovery Funds | $216,571,515 | Yes |
| 93.568 | Low-Income Home Energy Assistance | $201,704,445 | No |
| 93.658 | Foster Care Title IV-E | $127,171,643 | No |
| 10.557 | Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) | $120,603,570 | No |
| 10.561 | State Administrative Matching Grants for the Supplemental Nutrition Assistance Program | $104,984,779 | Yes |
| 93.268 | Immunization Cooperative Agreements | $104,681,501 | Yes |
| 93.566 | Refugee and Entrant Assistance State/Replacement Designee Administered Programs | $98,245,834 | No |
| 64.005 | Grants to States for Construction of State Home Facilities | $97,009,785 | Yes |
| 93.596 | Child Care Mandatory and Matching Funds of the Child Care and Development Fund | $91,122,916 | Yes |
| 93.563 | Child Support Services | $81,334,425 | Yes |
| 93.667 | Social Services Block Grant | $79,202,990 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-002 | Reporting (L) | Material weakness | No |
| 2025-003 | Reporting (L) | Material weakness | Yes |
| 2025-004 | Reporting (L) | Material weakness | Yes |
| 2025-005 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Significant deficiency / Questioned costs | No |
| 2025-006 | Reporting (L) | Significant deficiency | No |
| 2025-007 | Reporting (L) | Material weakness | No |
| 2025-008 | Reporting (L) | Significant deficiency | No |
| 2025-009 | Reporting (L) | Significant deficiency | No |
| 2025-010 | Reporting (L) | Significant deficiency | No |
| 2025-011 | Special tests and provisions (N) | Significant deficiency | Yes |
| 2025-012 | Special tests and provisions (N) | Significant deficiency | Yes |
| 2025-013 | Special tests and provisions (N) | Significant deficiency | No |
| 2025-014 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Significant deficiency | No |
| 2025-015 | Reporting (L) | Material weakness | Yes |
| 2025-016 | Reporting (L) | Material weakness | Yes |
| 2025-017 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Significant deficiency / Questioned costs | Yes |
| 2025-018 | Activities allowed or unallowed (A); Allowable costs / cost principles (B); Matching, level of effort, earmarking (G) | Significant deficiency | No |
| 2025-019 | Subrecipient monitoring (M) | Significant deficiency | Yes |
| 2025-020 | Reporting (L) | Material weakness | No |
| 2025-021 | Reporting (L) | Material weakness | No |
| 2025-022 | Reporting (L) | Material weakness | Yes |
| 2025-023 | Subrecipient monitoring (M) | Material weakness | Yes |
| 2025-024 | Matching, level of effort, earmarking (G) | Significant deficiency | No |
| 2025-025 | Reporting (L) | Material weakness | Yes |
| 2025-026 | Reporting (L) | Material weakness | Yes |
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Commonwealth of Massachusetts now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Commonwealth of Massachusetts Single Audits 2016–2025.” https://getauditradar.com/single-audits/ma/commonwealth-of-massachusetts-046002284/. Data as of 2026-11-06.