Audit of FY 2024 HHS Consolidated Financial Statements
The HHS financial statement audit determines whether the financial statements present fairly, in all material respects, the financial position of the audited entity for the specified time period. We will retain an independent external auditor and review the independent auditor's work papers to determine whether financial statement audits of HHS and its components were conducted in accordance with Federal requirements. The financial statement audit is required by Chief Financial Officers Act of 1990, as amended by the Government Management Reform Act of 1994, and performed in accordance with Generally Accepted Government Auditing Standards and Office of Management and Budget (OMB) Bulletin 24-01, "Audit Requirements for Federal Financial Statements." The audited consolidated FY 2024 financial statements for HHS are due to OMB by November 15, 2024. We plan to perform a number of ancillary financial-related reviews pertaining to the audit of the FY 2024 financial statements. The purpose of the ancillary financial-related reviews is to fulfill requirements in OMB Bulletin 24-01, §§ 6.1 through 12.
Announced or Revised | Agency | Title | Component | Report Number(s) | Expected Issue Date (FY) |
---|---|---|---|---|---|
May 2024 | Office of the Secretary | Audit of FY 2024 HHS Consolidated Financial Statements | Office of Audit Services | WA-24-0042 (W-00-24-40009; W-00-24-40012) | 2025 |