Single Audit Findings for 2007

This table provides you with a high-level summary of the internal control deficiencies associated with the 14 requirement types that we noted during our audit of the major federal programs. The issues are categorized by the severity of the control deficiencies and noncompliance.

Internal Control Summary by Requirement Type
Requirement Type*Degree of Internal Control Deficiencies
Material Significant
Activities Allowed or Unallowed 8 3
Allowable Costs/Cost Principles 6 6
Cash Management 19 27
Eligibility 5 2
Matching, Level of Effort, Earmarking 17 14
Period of Availability of Federal Funds 18 2
Procurement and Suspension and Debarment 9 0
Reporting 14 14
Special Tests and Provisions 6 7
Subrecipient Monitoring 16 23
Totals 118 98

* No issues noted for the following requirement types: Davis-Bacon Act; Equipment and Real Property Management; Period of Performance of Federal Funds; Program Income; and Real Property Acquisition and Relocation Assistance.

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