FEDERAL PASS-THROUGH FUNDS - 20030

(Revised and Renumbered 12/2017)

State agencies receiving federal grants or awards (recipients) greater than $750,000 per fiscal year beginning on or after December 26, 2014, must comply with the audit requirements set forth in the Uniform Guidance. For more information regarding the Uniform Guidance, visit the Federal Register's website.

As described in SAM section 20020, Single Audit Coordination, the State Auditor conducts the State of California’s single audit and Finance serves as the audit liaison responsible for federal audit coordination. For single audit reporting guidance, see SAM section 7974 and section 7974.1, and the Single Audit page on Finance’s website.

In addition, the Controller serves as the Single Audit oversight agency for most California local governments. See the Controller's website for further information and guidance on single audit reporting for local governments.