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Single Audit of the State of Idaho for the Fiscal Year Ended June 30, 2024
Date
2026-01-23
Full text
MEMORANDUM
Date:
January 23, 2026
Refer To: 772614
To:
Amy Gao
Director
Audit Liaison Staff
From:
Michelle L. Anderson
Assistant Inspector General for Audit
Subject: Single Audit of the State of Idaho for the Fiscal Year Ended June 30, 2024
This memorandum presents the Social Security Administration’s (SSA) portion of the single
audit of the State of Idaho for the Fiscal Year ended June 30, 2024.1 The Idaho Legislative
Services Office conducted the audit. Our objective was to report internal control weaknesses,
noncompliance issues, and unallowable costs identified in the single audit to SSA for resolution.
BACKGROUND
A single audit is an organization-wide financial statement and Federal awards audit of a
non-Federal entity that expends $1 million or more in Federal funds in 1 year. It is intended to
assure the Government that a non-Federal entity has adequate internal controls in place and is
generally in compliance with program requirements. Non-Federal entities typically include state
and local governments, Indian tribes, universities, and nonprofit organizations.
For single audit purposes, the General Services Administration maintains a list of all Federal
programs in the Federal Assistance Listing. SSA’s Disability Insurance and Supplemental
Security Income programs are identified under listing number 96. SSA is responsible for
resolving single audit findings reported under this listing number.
The Idaho Disability Determination Services (DDS) conducts disability determinations under
SSA’s Disability Insurance and Supplemental Security Income programs in accordance with
Federal regulations. SSA reimburses the DDS for 100 percent of allowable costs. The Idaho
Department of Labor (ID-DOL) is the Idaho DDS’ parent agency.
1 Idaho Legislative Services Office, State of Idaho Single Audit Report Fiscal Year 2024 (December 18, 2025).
Page 2 | Amy Gao
RESULTS
The single audit reported, for 2 quarters the auditor reviewed, the ID-DOL submitted the State
Agency Report of Obligations for SSA Disability Programs (Form SSA-4513) and Time Report
of Personnel Services for Disability Determination Services (Form SSA-4514) 17 and 23 days
(respectively) after the deadline SSA’s regional office established.2 ID-DOL submitted the
reports late because of delays obtaining payroll data. Payroll is processed biweekly for the prior
timesheet period, which creates a delay in the availability of the previous month’s data. ID-DOL
prioritized using actual payroll data to improve accuracy, even if it resulted in late report
submissions. Late report submissions may hinder timely oversight and delay identification of
potential financial or compliance issues. In response to the single audit, ID-DOL stated it is
taking several steps to provide for a faster month-end close to file reports in time.
RECOMMENDATION
We recommend SSA work with ID-DOL to ensure timely reporting of the Forms SSA-4513 and
SSA-4514.
The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards requires that Federal awarding agencies issue a management decision letter on single
audit findings within 6 months of the Federal Audit Clearinghouse accepting the audit report.
The Federal Audit Clearinghouse accepted the single audit of the State of Idaho on
December 18, 2025. If you have questions, contact OIG.Audit.Division.7@ssa.gov.
2 Idaho Legislative Services Office, State of Idaho Single Audit Report Fiscal Year 2024 (December 18, 2025),
Finding 2024-235.