The Single Audit
In accordance with the Single Audit Act of 1984 (which was amended in 1996) and the OMB's Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), non-federal entities are required to track federal funds awarded to recipients and pass-through recipients each year. Non-federal entities that receive $750,000 or more in federal awards in a single year are required to undergo an annual audit to ensure the accountability for federal awards. The California State Auditor (State Auditor) conducts the State of California's single audit.
The Department of Finance (Finance), consistent with its responsibility for serving as the Governor's chief fiscal policy advisor, is responsible for federal audit coordination. Finance assigns the Office of State Audits and Evaluations (OSAE) to perform the necessary steps to carry out the State's responsibilities.
To access single audit reports, click here.
Single Audit Calendar of Events
Single Audit Expenditures Reporting Database
Finance developed the Single Audit Expenditures Reporting Database (database) to make expenditure reporting easy. Each department is allowed to have access to the database for two users. Departments needing more than two users may contact OSAE's Single Audit team at OSAESingleAudit@dof.ca.gov. Password approval can take up to two business days so register early to ensure expenditures are entered on a timely basis. Refer to the Database Reporting Instructions in Publications below.
Click here to access the database.
For Departments Not Receiving Federal Funds
Departments that did not receive federal awards, loans, non-cash awards, and/or research and development awards during the fiscal year 2016-17, are required to fill out and have the department head or their designee sign the Certification of Non-Federal Award Receipt Form. The certification must contain an actual signature rather than a digital signature. The certification must be submitted electronically via the database. The certificate can be found below under Publications as well as in the Database.
For Departments Receiving Federal Funds
Catalog of Federal Domestic Assistance (CFDA) numbers starting with 99 are no longer allowed. Per the Uniform Guidance, it is the department’s responsibility to determine the appropriate CFDA for reporting. When no CFDA number is assigned, all federal awards from the same federal agency made for the same purpose should be combined and considered one program. To determine the CFDA number, contact the awarding federal agency, or visit the Assistance Listings (CFDA) website at https://beta.sam.gov/ . If are unable to determine the CFDA number, notify OSAE's Single Audit team at OSAESingleAudit@dof.ca.gov .
- Database User Manual (Updated February 6, 2018)
- Certification of Non-Federal Award Receipt Form
- Certification of Federal Award Receipt Form
State and Federal Guidance
- Government Code 13070.5 - Department of Finance, Powers and Duties
- SAM Section 7952 - Year-End Report No. 1, Report of Accruals to Controller's Accounts
- SAM Section 7974 - Year-End Report No. 13, Report of Expenditures of Federal Funds
- SAM Section 7974.1 – Single Audit Reporting, Expenditures of Federal Awards
- SAM Section 17101-17400 - Trust and Agency Funds - Federal
- SAM Section 20020 - Audit Coordination
- SAM Section 20070 - Federal Pass-Through Funds
- Uniform Guidance
Single Audit Distribution List
Click on the link below to subscribe to the Single Audit Distribution List. List users will receive audit memos, single audit news, important due dates, and other important information.