As required by the federal Single Audit Act, each year the California State Auditor's Office (State Auditor) reviews and evaluates how well State entities administer federal programs. As a first step, the California State Auditor follows-up on previously reported issues. The auditee provides us with written responses with regards to corrective action it asserts it has taken to remedy the weaknesses we have identified in prior Single Audit reports. In addition, we review documentation and/or perform tests to confirm whether the described corrective action was taken and corrected the deficiency. The table below summarizes the number of issues that we reported in our Single Audit report that have not been corrected and are thus, recurring issues.
Further, the table allows you to drill down for each recurring issue and determine the first year we reported the issue and the department's assertion with respect to the subsequent corrective action taken. In some cases, the department asserted that it had corrected the issue, yet our audit follow up revealed that the weakness still exists.
| Department | Internal Control Deficiencies | Noncompliance | ||
|---|---|---|---|---|
| Material | Significant | Most Severe | Less Severe | |
| Aging | 2 | 5 | 0 | 7 |
| Alcohol and Drug | 0 | 2 | 0 | 2 |
| California Volunteers | 2 | 0 | 0 | 2 |
| Child Support Services | 1 | 1 | 0 | 2 |
| Community Services & Development | 1 | 2 | 0 | 3 |
| Corrections & Rehabilitation | 0 | 1 | 0 | 1 |
| Department of Veterans Affairs | 0 | 4 | 0 | 2 |
| Education | 2 | 19 | 2 | 12 |
| Employment Development | 5 | 3 | 0 | 8 |
| Finance | 0 | 1 | 0 | 1 |
| Health Care | 4 | 3 | 4 | 3 |
| Housing and Community Development | 0 | 5 | 0 | 7 |
| Mental Health | 2 | 1 | 0 | 1 |
| Military | 1 | 0 | 0 | 1 |
| Public Health | 1 | 2 | 1 | 2 |
| Rehabilitation | 4 | 0 | 0 | 4 |
| Social Services | 14 | 2 | 13 | 2 |
