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 $750,000 or more in federal awards in a single year are required to undergo an annual audit to ensure the accountability for federal awards. The California State Auditor (State Auditor) conducts the State of California’s single audit.
The Department of Finance (Finance), consistent with its responsibility for serving as the Governor’s chief fiscal policy advisor, is responsible for federal audit coordination. Finance assigns the Office of State Audits and Evaluations (OSAE) to perform the necessary steps to carry out the State’s responsibilities.
Visit the Single Audit Reports page to view reports.
Single Audit Calendar of Events
AUDIT ALERT: Fiscal Year 2020-21 Single Audit Report Submission Extension
Due to state entity transitions to FI$Cal, the new statewide accounting, budget, cash management, and procurement IT system, and the COVID-19 pandemic, the State of California’s Single Audit Report submission has been delayed. However, according to the Office of Management and Budget (OMB) memorandum M-21-20 released March 19, 2021, the Single Audit reporting package due date to the Federal Audit Clearinghouse has been extended to September 30, 2022. The language of the extension can be found in Appendix 3 – Disaster Relief Flexibilities to Reduce Burden for Financial Assistance, IX Extension of Single Audit Submission. Each state entity is to maintain documentation of the reason for the delayed filing.
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 2019-20, 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.
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