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Agenda Item No. 9.33 Application No. 19541 THE CALIFORNIA DEBT LIMIT ALLOCATION COMMITTEE October 16, 2019, Staff Report REQUEST FOR A QUALIFIED PRIVATE ACTIVITY BOND ALLOCATION FOR A QUALIFIED RESIDENTIAL

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How to fill out single audit report

01

Gather all necessary financial information and documentation

02

Review the specific reporting requirements for the single audit report

03

Complete the Schedule of Expenditures of Federal Awards (SEFA)

04

Prepare the Financial Statements and accompanying notes

05

Document compliance testing procedures and results

06

Review and reconcile all findings and observations

07

Obtain management's approval and sign off on the single audit report

Who needs single audit report?

01

Nonprofit organizations that receive federal funding

02

State and local government agencies

03

School districts and educational institutions

04

Certain tribal entities

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What is single audit report?

Single Audit report is a report prepared by auditors that summarizes the results of an audit of a recipient of federal financial assistance and includes various compliance and financial information.

Who is required to file single audit report?

Entities that expend over a certain threshold of federal funds in a fiscal year are required to file a single audit report.

How to fill out single audit report?

Single audit reports are typically filled out by certified public accountants or auditors who have experience in governmental and nonprofit audits.

What is the purpose of single audit report?

The purpose of the single audit report is to provide assurance to the federal government and other stakeholders that federal funds are being used appropriately and in accordance with regulations.

What information must be reported on single audit report?

Single audit reports must include a summary of the auditors' findings, a schedule of federal financial assistance expended, and details of any compliance issues.

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