Single Audit Reviews
Caltrans Internal Audits Office is responsible for identifying all Caltrans pass-through agencies and non-profits that received over $750,000 in federal funds, beginning with fiscal year 2020-2021.
CIAO provides Caltrans with objective assurance and consulting services designed to add value and improve Caltrans’ operations. One of our services is being responsible for Single Audit Reviews (SAR). For the SAR's, we will be identifying all Caltrans pass-through agencies and non-profits that received over $750,000 in federal funds, beginning with fiscal year 2020-2021. Overall, CIAO works to create positivity and efficiency and we pride ourselves in "Building Brighter Ideas," and we help Caltrans accomplish its objectives by evaluating and improving the effectiveness of governance, risk management, and internal control processes.
All SAR packages are due to the State Controller’s Office (SCO), Federal Audit Clearinghouse (FAC), and Caltrans nine months after the end of the Fiscal Year. SAR packages are to be uploaded or emailed electronically to:
If your organization does not meet the requirements to submit a SAR package, an Exemption Status Notification letter must be sent on official letterhead identifying the exempt Fiscal Year, certifying the reason for the exemption, and containing an authorized signature.
You must e-mail your notification as an unsecured PDF to both addresses:
Note: If fiscal contacts have changed within your organization, please send updates to: CaltransFederalFundAward@dot.ca.gov.
The Single Audit requirement is based on Title 2 Code of Federal Regulations (CFR), Part 200, Section 200.501 & Section 200.512:
Section 200.501 in Title 2 of the Code of Federal Regulations
2 CFR 200.208
For further information, please review these helpful links from Division Local Assistance (DLA):
- A Common Deficiencies Matrix (PDF)
- ICAP and Single Audit Report Training
- Chapter 20 of the LAPM (PDF)
Terminology: Responsible Caltrans Division - The Caltrans Division who paid the most money to the identified agency/ non-profit.
Citation: The Single Audit requirement is based on Title 2 Code of Federal Regulations (CFR), Part 200, Section 200.501 and Section 200.512.