Monitoring & Audits Requirements

Single Audit Requirement per OMB A-133

Per the United States Office of Management and Budget Circular A-133: Audits of States, Local Governments, and Non-Profit Organizations, the Governor's Office of Homeland Security is required to monitor all of its federal grant awardees to ensure compliance with audit requirements, applicable laws, rules, and regulations. To comply with these requirements, subgrantees must complete an annual Single Audit Report and:

1. Submit their annual Single Audit Report to the California State Controller by March 31st each year.
2. Submit a courtesy copy of their annual Single Audit Report to:

   Governor's Office of Homeland Security
   OHS Monitoring & Audits Unit
   State Capitol
   Sacramento, CA 95814

Note: Per A-133, for profit organizations or an agency that does not expend $500,000 or more in federal awards annually are exempt and do not have to complete an annual Single Audit Report.

Links:

OMB CircularA-133: Audits of States, Local Governments, and Non-Profit Organizations: www.whitehouse.gov/omb/circulars/a133/a133.html

OMB CircularA-133: Audits of States, Local Governments, and Non-Profit Organizations 2007 Compliance Supplement: www.whitehouse.gov/omb/circulars/a133_compliance/07/07toc.html