Single Audits - Local Agencies

Welcome to the California State Controller’s Office (SCO) Single Audits of local government agencies web pages. The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) issued December 26, 2013, consolidated various Office of Management and Budget (OMB) Circulars, including OMB Circular A-133.  Effective for fiscal years beginning after December 25, 2014, 2 CFR 200.501 requires non-Federal entities that expend $750,000 or more in Federal awards in a fiscal year to have a single or program-specific audit conducted for that fiscal year.  Guidance on determining Federal awards expended is provided in accordance with 2 CFR 200.502. The dollar threshold was previously $500,000 under OMB Circular A-133. The SCO is the single audit oversight agency for most California local governments, ensuring the State of California carries out its responsibilities in accordance with this federal act. This site will help you find information applicable to the single audits process.