In early January, the State Auditor’s Office (SAO) updated the timeline for the fiscal year 2025 Single Audit. With the updated dates, OFM will be on track to file the fiscal year 2025 Single Audit Report to the Federal Audit Clearinghouse by March 31, 2026, in accordance with 2 CFR § 200.512.

The following is the new timeline for the fiscal year 2025 audit:

  • SAO issues draft findings by February 6, 2026
  • SAO issues final findings by March 2, 2026
  • Agencies submit Corrective Action Plans to OFM by March 9, 2026
  • SAO submits audit package to OFM on March 20, 2026

We appreciate agencies’ continued effort in working with SAO and meeting audit requests. For agencies who have already received audit findings and have outstanding corrective action plans, please submit them to OFM by the requested due dates.

Also, a friendly reminder that Federal Certifications are due February 28, 2026.

On another note, the Single Audit Overview on-demand training has just received a fresh update and is now posted on the OFM website. This 1-hour training covers the basics of federal financial assistance and introduces key concepts of the Single Audit. It also provides an overview of the current process in the state of Washington, outlines both the auditee’s and auditor’s responsibilities, and describes how the state meets this federal reporting requirement.