State Government
SCO Review Process
Complete single audit reporting package are placed in queue for review according to date, on a first-in first-out basis, with the exception of reports that contain findings. Reports with findings take precedent and are reviewed first.
When the SCO’s desk review is complete, the entity will receive one of two letters from the SCO:
• Single Audit Certification Letter - If the SCO determines that the report meets the minimum reporting standards as set forth by OMB Circular A-133, then a Single Audit Certification Letter is mailed to the entity.
• Single Audit Rejection Letter - If the SCO determines that the report did not meet the minimum reporting standards as set forth by in OMB Circular A-133, then a Single Audit Rejection Letter listing the exceptions is mailed to the CPA who performed the single audit. The rejection letter requests the CPA to correct the exceptions and submit a revised report to the SCO. A courtesy copy of the rejection letter is mailed to the entity. Once the revised report is received and subsequently accepted, the SCO will mail a Single Audit Certification Letter to the entity and a courtesy copy to the CPA.
Note that all letters and correspondences mailed from the SCO are addressed to the Auditor-Controller, Finance Director, or special district. Please check with these officials or the finance department at your agency for a copy of these letters prior to contacting the SCO for a replacement copy. Direct all single audit inquiries by email at singleaudits@sco.ca.gov or by phone at (916) 324-6442.