Legislative Services Office

Legislative Audit Division

Single Audit Reports

The Single Audit Act was established to promote sound financial management, ensure effective internal controls, establish uniform requirements for audits of federal awards, and promote efficient and effective use of audit resources.  A Single Audit is required as a condition of receiving federal awards for the State of Idaho.  Idaho Code Section 67-702 provides the Legislative Audits Division the authority to complete the Single Audit in accordance with federal requirements and governmental auditing standards.


Legislative Services Office
Legislative Audits Division
700 W. State St., Suite 100 • P.O. Box 83720
Boise, ID 83720-0054
P: 208-334-4875 | F: 208-334-2034