California State Controller's Office : State Agency Responsibility

Skip to: Mobile | Content | Footer | Accessibility

Site Tools

Decrease
Increase
Print

State Government

State / Local Government
eFITS
Reporting
MIRS
MyCalPAYS
Payroll Procedures Manual
Statewide Training
CLAS Training
MyCalPAYS Training
Payroll Deduction Information

Local Government

State / Local Government
Agile Payment System
Local Government Apportionments
Local Government Reimbursements
Local Government Reporting
Local Government Policies Section

Home

State and Local

Single Audits - OMB A-133

State Agency Responsibility

A state agency is considered a pass-through entity when it receives federal awards and passes the funds on to a subrecipient.

The OMB Circular A-133, Subpart D describes the responsibilities of federal agencies and pass-through entities. Specifically, Section .400(d) prescribes the responsibilities of a pass-through entity for the federal awards it makes. For more information about those responsibilities, please refer to the >Federal OMB Circular A-133 Page.