Federal Awards Accountability The Single Audit
The federal government requires the Single Audit to be conducted as a condition for California to receive billions of dollars in federal funds each year. For the past 30 years, we have reported on the State's ability to comply with federal program requirements—both by department and by program. The number and type of federal programs audited each year as part of the Single Audit is formula-driven and risk-based as stipulated by the federal Office of Management and Budget (OMB).
The Single Audit encompasses an audit of California's financial statements, review of internal controls over financial reporting and compliance with federal program requirements, and additional tests of compliance with federal and state laws and regulations at the entity level and at the major federal program level. California's Single Audit is performed in accordance with the Single Audit Act, OMB's Uniform Guidance, the Government Accountability Office's Government Auditing Standards, and the American Institute of Certified Public Accountant's Statements on Auditing Standards.
Single Audit Results2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007
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. As a first step, the State Auditor follows up on previously reported issues. The auditee provides us with written responses about corrective action it asserts that it has taken to remedy the weaknesses we have identified in prior Single Audit reports. In addition, we review documentation and perform tests to confirm whether the described corrective action was taken and corrected the deficiency. For 2007 through 2018, we have created a table that summarizes the number of issues that we reported in our Single Audit reports that had not been corrected at the time of those reports.