Single Audit Results

Since 1985 the California State Auditor's Office, and its predecessor, has annually conducted California's statewide Single Audit—a combination of the independent audit of the State's financial statements and the independent audit of numerous federal programs administered by California. 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.

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, provisions of OMB Circular A-133, the Government Accountability Office's Generally Accepted Government Auditing Standards, and the American Institute of Certified Public Accountants's Statements on Auditing Standards.