Single Audits - OMB A-133

This page contains information pertaining to single audit submissions and guidelines for audits of local government agencies.

Welcome to the California State Controller’s Office Single Audits Web pages. The Single Audit Act and Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, requires non-federal entities that expend equal to or in excess of $500,000 in federal awards within a fiscal year to have an audit performed in accordance with the Single Audit Act. The State Controller’s Office (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.