California State Controller's seal

Exempt Entities

If a local government entity’s federal awards expenditures were less than $750,000, it must provide the SCO with written notification of their exempt status.  Exempt status notifications are due nine months after the entity’s fiscal year end.  For most California entities, the due date is March 31st of each year.  The dollar threshold was previously $500,000 under OMB Circular A-133 for fiscal years beginning prior to December 26, 2014.

Exempt status notification letters must be written on company letter head, refer to the fiscal year exempt and have a signature. You may email your notification as an unsecured PDF to singleaudits@sco.ca.gov.

The SCO does not provide confirmation of exempt status notification letters received. To check any entity’s status go to the Status Report link of the Single Audit Status Report section.