California State Controller's seal

Single Audit Distribution

When the State Controller’s Office completes its review and certifies an entity’s single audit reporting package, a “Distribution Disc” is sent to each pass-through state agency listed in the entity’s Schedule of Expenditures of Federal Awards (SEFA).

A Distribution Disc is a CD that contains certification letters and report copies of certified entities. A state agency receives certification letters and report copies only for entities they funded with federal awards. The Distribution Discs are sent as reporting packages are reviewed and certified and can contain a single or multiple entities.