Single Audit for 2009
As required by the federal Single Audit Act, each year the California State Auditor's Office reviews and evaluates how well State entities administer federal programs. These audits involve several assessments. First, we review each entity's internal controls such as the system of accounting and administrative controls. Such controls include management and program policies, procedures, and guidance that help ensure effective and efficient use of resources; prevention and detection of fraud, waste, and abuse; and the reliability of financial reporting. State law requires each state agency to establish and maintain a system of internal accounting and administrative controls.
In addition to internal controls, the Act focuses on the entity's compliance with laws and regulations governing federal awards. Compliance refers to how well the respective agency receiving federal funds complies with the requirements in federal law, regulations, contracts, and grants applicable to each of its federal programs. At a minimum, we review how well the entities comply with the 14 types of requirements applicable to most federal programs.
The number of programs we review is formula-driven and risk-based per the guidance of the federal Office of Management and Budget (OMB). For the fiscal year ending June 30, 2009, the California State Auditor's Office audited 37 major programs and clusters of programs that met monetary thresholds and that we deemed to be high-risk.
Summaries of the 2009 Single Audit (Fiscal Year ended June 30, 2009)
Of the 37 federal programs and program clusters we audited, we were not able to express an opinion (we disclaimed an opinion) for some requirements in 10 federal programs and program clusters. For example, we were unable to obtain sufficient documentation supporting the State's compliance with certain requirements.
To view the 10 affected programs and program clusters, use the link below.
The following tables provide you with an overview of the issues we noted during our 2009 Single Audit.
- Compliance and Internal Control Summary
- Internal Control Summary by Requirement Type
- Noncompliance Summary by Requirement Type
- Summary of Internal Control Deficiences by Department
- Summary of Departments' Noncompliance with Requirements
- Internal Control Deficiencies by Federal Program
- Summary of Noncompliance by Federal Program
Lastly, the drop-down menus below will allow you to create your own table based on your needs.
After assessing these programs, our office is required to issue an independent auditor's report on the State's compliance with requirements applicable to each major program and on internal controls. This includes our assessment of each entity's internal controls and an evaluation of how well the entity administered the federal funds and complied with the 14 types of requirements and any specific requirements set out by the federal government. If, during our assessment, we find deficiencies in the internal controls or failure to comply with the provisions mandated, we must report it to the federal government. If we believe that the noncompliance is material to the program, we must "qualify" our opinion—in other words, we must alert the federal government by identifying such issues in our report.
There are four types of auditor's opinions we can express:
- Unqualified—often referred to as a clean opinion. The State generally complied with applicable requirements.
- Qualified—often referred to as an "except for" opinion. The State generally complied with applicable requirements "except for" the condition(s) described in the report.
- Adverse—the State did not comply with the applicable requirements.
- Disclaimer—we are unable to express an opinion because of restrictions that prevented us from completing the planned audit procedures.
To view the entire 2009 Single Audit report, Full Report PDF.