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 95 findings. Data as of 2026-09-17.
Data as of Sep 17, 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.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $28,769,475,197 | $43,154,213 | CLIFTONLARSONALLEN LLP | 95 | SD | 2025-06-GSAFAC-0000408310 |
| 2024 | 2024-06-30 | $29,539,884,468 | $44,309,827 | CLIFTONLARSONALLEN LLP | 78 | MW / SD | 2024-06-GSAFAC-0000358187 |
| 2023 | 2023-06-30 | $29,786,708,060 | $44,680,062 | CLIFTONLARSONALLEN LLP | 102 | MW / SD | 2023-06-GSAFAC-0000027138 |
| 2022 | 2022-06-30 | $32,318,967,027 | $48,478,450 | CLIFTONLARSONALLEN LLP | 53 | 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 | $30,000,000 | KPMG LLP | 38 | MW / SD | 2019-06-CENSUS-0000147913 |
| 2018 | 2018-06-30 | $18,204,611,906 | $30,000,000 | KPMG LLP | 40 | MW / SD | 2018-06-CENSUS-0000147913 |
| 2017 | 2017-06-30 | $16,992,012,157 | $30,000,000 | KPMG LLP | 62 | MW / SD | 2017-06-CENSUS-0000147913 |
| 2016 | 2016-06-30 | $8,410,991 | $750,000 | O'CONNOR & DREW, P.C. | 8 | SD | 2016-06-CENSUS-0000208212 |
Which federal programs did this organization report?
From the most recent accepted report. "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 and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-002 | L | Material weakness | No |
| 2025-003 | L | Material weakness | Yes |
| 2025-004 | L | Material weakness | Yes |
| 2025-005 | AB | Significant deficiency / Questioned costs | No |
| 2025-006 | L | Significant deficiency | No |
| 2025-007 | L | Material weakness | No |
| 2025-008 | L | Significant deficiency | No |
| 2025-009 | L | Significant deficiency | No |
| 2025-010 | L | Significant deficiency | No |
| 2025-011 | N | Significant deficiency | Yes |
| 2025-012 | N | Significant deficiency | Yes |
| 2025-013 | N | Significant deficiency | No |
| 2025-014 | AB | Significant deficiency | No |
| 2025-015 | L | Material weakness | Yes |
| 2025-016 | L | Material weakness | Yes |
| 2025-017 | AB | Significant deficiency / Questioned costs | Yes |
| 2025-018 | ABG | Significant deficiency | No |
| 2025-019 | M | Significant deficiency | Yes |
| 2025-020 | L | Material weakness | No |
| 2025-021 | L | Material weakness | No |
| 2025-022 | L | Material weakness | Yes |
| 2025-023 | M | Material weakness | Yes |
| 2025-024 | G | Significant deficiency | No |
| 2025-025 | L | Material weakness | Yes |
| 2025-026 | L | Material weakness | Yes |
Read next
- CPA firms that audit Massachusetts nonprofits
- Massachusetts single audit statistics
- Massachusetts nonprofit audit requirements
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 and Findings (MA).” https://getauditradar.com/single-audits/ma/commonwealth-of-massachusetts-046002284/. Data as of 2026-09-17.