Single Audit Findings for 2016

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 1 0
Allowable Costs/Cost Principles 2 0
Cash Management 4 0
Eligibility 1 1
Matching, Level of Effort, Earmarking 5 2
Period of Performance of Federal Funds 0 1
Reporting 0 3
Special Tests and Provisions 1 1
Subrecipient Monitoring 20 11
Totals 34 19

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

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