Single Audit Findings for 2012

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

Noncompliance Summary by Requirement Type
Requirement Type*Degree of Noncompliance
Most severe Less severe
Activities Allowed or Unallowed 0 4
Allowable Costs/Cost Principles 0 4
Eligibility 2 5
Matching, Level of Effort, Earmarking 0 3
Reporting 0 34
Special Tests and Provisions 4 4
Subrecipient Monitoring 36 16
Totals 42 70

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

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