University of California Single Audit for fiscal year 2021 FAQ

 

Has the University completed the Single Audit for fiscal year 2021?

Yes. The University completed its Single Audit in accordance with the Uniform Guidance 2 CFR 200 Subpart F for the fiscal year 2021. Due to late issuance of audit guidance, the University Single Audit submission deadline was extended 6 months beyond our normal due date for the fiscal year 2021.

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:  https://www.ucop.edu/uc-controller/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.”

How may I obtain a copy of the University Single Audit report for fiscal year 2021?

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, 2021. A copy of the full audit report is also available at our website:  https://www.ucop.edu/uc-controller/financial-reports/a-133-audit-reports.html.

Did the University 2021 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.

Did the University 2021 Single Audit report disclose any findings?

Yes. The auditing procedures disclosed one finding related to financial reporting and three federal award findings required to be reported in accordance with the Uniform Guidance and which are described in the report in the Schedule of Findings and Questioned Costs as items 2021-001, 2021-002, 2021-003, and 2021-004. However, the opinion on each major federal program was not modified with respect to these matters.

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

Yes, please see pass through letter.

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 282-284 of the 2021 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, 2022.