Single Audit Findings for 2015

This table provides you with a high-level summary of the internal control deficiencies associated with the 14 requirement types that we noted during our audit of the major federal programs. The issues are categorized by the severity of the control deficiencies and noncompliance.

Internal Control Summary by Requirement Type
Requirement Type*Degree of Internal Control Deficiencies
Material Significant
Activities Allowed or Unallowed 2 0
Eligibility 2 0
Matching, Level of Effort, Earmarking 0 1
Period of Performance of Federal Funds 1 0
Special Tests and Provisions 1 0
Subrecipient Monitoring 1 4
Totals 7 5

* No issues noted for the following requirement types: Allowable Costs/Cost Principles; Cash Management; Davis-Bacon Act; Equipment and Real Property Management; Period of Availability of Federal Funds; Procurement and Suspension and Debarment; Program Income; Real Property Acquisition and Relocation Assistance; and Reporting.

© 2013, California State Auditor | Privacy Policy | Conditions of Use | Download Adobe PDF Reader