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Reporting Package

SUMMARY OF REQUIRED REPORT PARTS

The single audit reporting package is a collection of several documents. A complete single audit reporting package includes up to nine key parts. All applicable parts must be submitted before the State Controller’s Office can process the reporting package. These parts are summarized below.

  1. Independent Auditor’s Report
  2. Basic Financial Statements
  3. Required Supplementary Information
  4. Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards
  5. Independent Auditor’s Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards
  6. Schedule of Expenditures of Federal Awards
  7. Schedule of Findings and Questioned Costs
  8. Summary Schedule of Prior Audit Findings (if no prior audit findings, please indicate)
  9. Corrective Action Plan (if applicable)
  10. Management Letter (required if issued by the entity’s CPA)

The Comprehensive Annual Financial Report (or if applicable, Financial Statement Report) is required. If the Comprehensive Annual Financial Report and Single Audit Report are separate reports, then both reports must be submitted to the State Controller’s Office. If both reports are not submitted, the single audit reporting package will be considered incomplete.

Only one complete single audit reporting package is required. Entities are not required to submit a single audit reporting package for each pass-through entity. Reporting packages may be submitted to the SCO on a CD, provided the report is a PDF and includes the independent auditor’s electronic signature.