Missouri's Statewide Single Audit is an annual review of the state's financial statements and use of federal awards. The audit meets the requirements of the U.S. Congress' Single Audit Act of 1996. In 2010, Missouri's single audit required 27,000 hours of work by 52 employees and reported the federal awards spent by all state agencies. During the single audit, the state auditor's office reviews "major" programs at state agencies, designated as such following a risk-based evaluation.