Single Audit Findings for 2009

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 12
Allowable Costs/Cost Principles 16 14
Cash Management 4 20
Davis-Bacon Act 0 1
Eligibility 8 4
Matching, Level of Effort, Earmarking 6 13
Period of Availability of Federal Funds 4 11
Procurement and Suspension and Debarment 11 5
Reporting 6 15
Special Tests and Provisions 6 12
Subrecipient Monitoring 23 42
Totals 96 149

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

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