Single Audit Findings for 2008

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 12 6
Allowable Costs/Cost Principles 17 8
Cash Management 11 18
Eligibility 3 3
Matching, Level of Effort, Earmarking 12 19
Period of Availability of Federal Funds 19 3
Procurement and Suspension and Debarment 12 1
Reporting 6 15
Special Tests and Provisions 7 7
Subrecipient Monitoring 17 53
Totals 116 133

* 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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