The 2025 Single Audit Report is available on the OFM website.

Here are a few highlights of the audit results and a comparison with prior years:

FY25 FY24 FY23 FY22 FY21
Federal Assistance Expenditures $29.5 billion $27.4 billion $29.3 billion $30.8 billion $36.8 billion
Known Questioned Costs $8.4 million $559.7 million $1.17 billion $1.19 billion $724.3 million
Total Number of Findings 52 85 87 70 62
Compliance Requirements:          
Special Tests and Provisions 14 20 14 19 15
Subrecipient Monitoring 11 18 21 9 10
Reporting 9 16 20 13 8
Activities Allowed/Unallowed and Allowable Costs/Cost Principles 5 5 5 9 11
Activities Allowed/Unallowed and Allowable Costs/Cost Principles + Other Compliance Requirement 3 7 10 9 6

The State Auditor’s Office (SAO) will begin planning procedures on the fiscal year 2026 audit in April and will share a preliminary list of major programs that will be included in the audit. Final program selection will be completed after OFM submits the fiscal year 2026 Schedule of Expenditures of Federal Awards to SAO in September.

Lastly, the redesigned OFM website was launched in July 2025 to improve features and functionality. The federal grant management resources on the OFM Administrative & accounting resources webpage has been updated to reflect current information.

For more information, please contact Stacie Boyd (Stacie.Boyd@ofm.wa.gov).