University of California Single Audit for fiscal year 2016 FAQ

  • Has the University completed the Single Audit for fiscal year 2016?

Yes. The University completed its Single Audit in accordance with the Uniform Guidance 2CFR 200 Subpart F for the fiscal year 2016. The Audit report and the corresponding Data Collection Form (DCF) were submitted to the federal government, through the Federal Audit Clearinghouse (FAC), U.S. Department of Commerce, Bureau of the Census. A copy of the full audit report is available at: http://www.ucop.edu/financial-accounting/financial-reports/a-133-audit-reports.html or through the Federal Audit Clearinghouse website at: https://harvester.census.gov/facdissem/SearchA133.aspx, under organization name “UNIVERSITY OF CALIFORNIA.”

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  • How may I obtain a copy of the University Single Audit report for fiscal year 2016?

According to the Uniform Guidance 2 CFR 200 § 200.512(b) all Federal agencies, pass-through entities and others interested in a reporting package and data collection form must obtain it by accessing the Federal Audit Clearinghouse (FAC). As such, please go to the Federal Audit Clearinghouse website for UC’s Single Audit reporting package for the year ended June 30, 2016. A copy of the full audit report is also available at our website: http://www.ucop.edu/financial-accounting/financial-reports/a-133-audit-reports.html.

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  • Did the University 2016 Single Audit report noted any material weaknesses or material instances of noncompliance?

No.  The report on Compliance for Each Major Federal Program noted the University complied, in all material respects, with the requirements applicable to each of its major federal programs and no matters involving internal control over compliance that were considered to be material weakness.

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  • Did the University 2016 Single Audit report disclose any findings?

Yes. There were two federal award findings with no questioned costs the auditors considered to be significant deficiencies in internal control over compliance as described in the Schedule of Findings as items 2016-006 and 2016-008.  Sponsor awards numbers and sponsoring agencies impacted by these two findings were as follows:

2016-006

Sponsor Award Number: 5R01MH084794-05; 5P30MH062512-13; 5R01DA027797-05; 5R01DA028692-05; 5UL1TR000100-05; 5R01HL073355-09; 5U01AI082229-05; HHSO100201000029C

Sponsoring Agency: National Institutes of Health (NIH): NIH Mental Health, National Institute of (NIMH); NIH Mental Health, National Institute of (NIMH); NIH Drug Abuse, National Institute of; NIH Drug Abuse, National Institute of; NIH National Center for Advancing Translational Sciences; NIH National Heart, Lung & Blood Institute; NIH National Institute of Allergy and Infectious Diseases; Department of Health and Human Services: Office of the Secretary (SEC HHS Office of the Secretary)

2016-008

Sponsor Award Number: Federal Perkins Loan Program; Federal Pell Grants; Federal Direct Loans

Sponsoring Agency: Department of Education

In addition, the auditing procedures disclosed other instances of noncompliance required to be reported in accordance with the Uniform Guidance as described in the Schedule of Findings. The opinion on each major federal program was not modified with respect to these matters.

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  • Did any of the other findings relate to the subawards from Pass-Through Entities?

Finding 2016-007: IT Privileged Access over Federal Awards, reported as a control deficiency for each, contained in the report may affect the awards received by the following four campuses of the University of California: Berkeley, Davis, Los Angeles and San Diego.

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  • Where can I find the University Management Response and Corrective Action Plan?

The University Management’s Response and Corrective Action Plan to these findings can be found on pages 255-258 of the 2016 Single Audit report. The University will report on the status of prior year findings as part of our Single Audit report for the current year ending June 30, 2017.

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