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 expend $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, 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 fulfill the State’s responsibilities.
Visit the Single Audit Reports page to view reports.
Single Audit Calendar of Events
Audit Memos
Single Audit Expenditure Reporting Database
Finance developed the Single Audit Expenditure Reporting Database (Database) to simplify expenditure reporting and to assist in timely reporting. Each agency should establish four primary contacts in the Database, including at least one Executive member. Registration is required for access, and approval can take up to two business days. Please register early to ensure timely expenditures reporting and MRL submittal. Refer to the Database User Manual for detailed instructions in the Publications section below.
For Departments Not Receiving Federal Funds
Agencies that did not expend federal awards, loans, non-cash awards, and/or research and development awards during fiscal year 2023-24, are required to certify in the Database that no such federal awards were expended during 2023-24. Refer to the Database User Manual for instructions in the Publications section below.
Publications
- Database User Manual (Updated August 2024)
State and Federal Guidance
- Government Code 13070.5 – Department of Finance, Powers and Duties
- 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 20030 – Federal Pass-Through Funds
- Uniform Guidance
Single Audit Distribution List
Subscribe to the Single Audit Distribution List to receive audit memos, single audit news, important due dates, and other important information.