Single Audit Act

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 (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.

Visit the Single Audit Reports page to view reports.

Single Audit Calendar of Events

Single Audit Calendar

California’s 2021-22 Single Audit Report issuance is delayed, expected issuance is June 2024. 


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. Access to the Database is limited to four users—two for expenditure reporting and two for the Management Representation Letter (MRL) submittal. 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

Departments that did not expend federal awards, loans, non-cash awards, and/or research and development awards during the fiscal year 2022-23, are required to fill out and have the department head or their designee sign the Certification of Federal Awards Form. The certification requires a handwritten signature (digital signatures will not be accepted) and must be submitted electronically via the Database. The certificate can be found below in the Publications section as well as in the Database.


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.