University of California Single Audit for fiscal year 2017 FAQ


  • Has the University completed the Single Audit for fiscal year 2017?

Yes. The University completed its Single Audit in accordance with the Uniform Guidance 2CFR 200 Subpart F for the fiscal year 2017. The Audit report and the corresponding Data Collection Form (DCF) were submitted to the federal government, through the Federal Audit Clearinghouse (FAC), U.S. Department of Commerce, Bureau of the Census. A copy of the full audit report is available at: http://www.ucop.edu/financial-accounting/financial-reports/a-133-audit-reports.html or through the Federal Audit Clearinghouse website at: https://harvester.census.gov/facdissem/SearchA133.aspx, under organization name “UNIVERSITY OF CALIFORNIA.”

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  • How may I obtain a copy of the University Single Audit report for fiscal year 2017?

According to the Uniform Guidance 2 CFR 200 § 200.512(b) all Federal agencies, pass-through entities and others interested in a reporting package and data collection form must obtain it by accessing the Federal Audit Clearinghouse (FAC). As such, please go to the Federal Audit Clearinghouse website for UC’s Single Audit reporting package for the year ended June 30, 2017. A copy of the full audit report is also available at our website: http://www.ucop.edu/financial-accounting/financial-reports/a-133-audit-reports.html.

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  • Did the University 2017 Single Audit report noted any material weaknesses or material instances of noncompliance?

No.  The report on Compliance for Each Major Federal Program noted the University complied, in all material respects, with the requirements applicable to each of its major federal programs and no matters involving internal control over compliance that were considered to be material weakness.

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  • Did the University 2017 Single Audit report disclose any findings?

Yes. There were two federal award findings with no questioned costs the auditors considered to be significant deficiencies in internal control over compliance as described in the Schedule of Findings as items 2017-004 and 2017-007.  No specific awards received from pass-through entities were disclosed in these two findings.  Sponsor awards numbers and sponsoring agencies impacted by these two findings were as follows:

2017-004

Sponsor Award Number: Federal Perkins Loan Program; Federal Direct Loans;

Sponsoring Agency: Department of Education

2017-007

Sponsor Award Number: Various

Sponsoring Agency: Department of Agriculture; Department of Housing and Urban Development; Department of the Interior; Department of Justice; Department of State; National Aeronautics and Space Administration; National Science Foundation; Environmental Protection Agency; Department of Energy; Department of Education; Department of Health and Human Services;

In addition, the auditing procedures disclosed other instances of noncompliance required to be reported in accordance with the Uniform Guidance as described in the Schedule of Findings. The opinion on each major federal program was not modified with respect to these matters.

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  • Did any of the other findings relate to the subawards from Pass-Through Entities?

Finding 2017-008: IT Privileged Access over Federal Awards, reported as a control deficiency for each, may affect the awards received by four campuses of the University of California.

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  • Where can I find the University Management Response and Corrective Action Plan?

The University Management’s Response and Corrective Action Plan to these findings can be found on pages 290-293 of the 2017 Single Audit report. The University will report on the status of prior year findings as part of our Single Audit report for the current year ending June 30, 2018.

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