Single Audit Findings for 2016

This table provides you with a high-level summary of the compliance deficiencies associated with one or more of the 14 requirement types that we noted during our audit of the major federal programs. The issues are categorized by the severity of the noncompliance by requirement type.

Noncompliance Summary by Requirement Type
Requirement Type*Degree of Noncompliance
Most severe Less severe
Activities Allowed or Unallowed 1 0
Allowable Costs/Cost Principles 2 0
Cash Management 4 0
Eligibility 1 0
Matching, Level of Effort, Earmarking 5 2
Period of Performance of Federal Funds 0 1
Reporting 0 2
Special Tests and Provisions 0 1
Subrecipient Monitoring 20 9
Totals 33 15

* No issues noted for the following requirement types: Davis-Bacon Act; Equipment and Real Property Management; Period of Availability of Federal Funds; Procurement and Suspension and Debarment; Program Income; and Real Property Acquisition and Relocation Assistance.