What is a single audit?
A nonprofit or governmental organization with federal expenditures in excess of $750,000 must prepare a Schedule of Expenditures of Federal Awards and arrange for an audit of their federal assistance to be conducted by an independent auditor. This audit is known as the Single Audit.
A Single Audit is often referred to as a Uniform Guidance Single Audit. This is because the general provisions applicable to most federal awards are contained in Title U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), a portion of the federal law that contains the requirements for obtaining, operating, and auditing federal programs.
A Single Audit includes an audit of both the financial statements and the federal awards, and reviews how an organization managed the grant to ensure that applicable rules for dollars associated with the grant or award were followed. Single audits have a significant public interest component as they are relied on by federal agencies as part of their administrative responsibilities for determining compliance with the requirements of federal awards by non-federal entities.
Reports
The documents in this list may not work with all assistive technology and are being remediated. For alternative formats, please email Internal Audit or phone 415-473-6925. To use the California relay service, dial 711.
- 2025 Single Audit Report (0.44 MB) — Independent Auditors' 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.
- 2024 Single Audit Report (0.50 MB) — Independent Auditors' 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.
- 2023 Single Audit Report (0.47 MB) — Independent Auditors' 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.
- 2022 Single Audit Report (0.47 MB) — Independent Auditors' 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.
- 2021 Single Audit Report (0.54 MB) — Independent Auditors' 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.
- 2020 Single Audit Report (0.26 MB) — Independent Auditors' 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.
- 2019 Single Audit Report (0.16 MB) — Independent Auditors' 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.
- 2018 Single Audit Report (0.29 MB) — Independent Auditors' 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.
- 2017 Single Audit Report (0.23 MB) — Independent Auditors' 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.
- 2016 Single Audit Report (0.32 MB) — Independent Auditors' 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.
- 2015 Single Audit Report (0.20 MB) — Independent Auditors' 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.