University of California Single Audit for fiscal year 2025 FAQ

Has the University completed the Single Audit for fiscal year 2025?

Yes. The University completed its Single Audit in accordance with the Uniform Guidance 2 CFR 200 Subpart F for the fiscal year 2025. 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.

How may I obtain a copy of the University Single Audit report for fiscal year 2025?

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) at https://www.fac.gov/ under the organization name “UNIVERSITY OF CALIFORNIA”. A copy of the full audit report is also available at our website: UC Single Audit Report.

Did the University 2025 Single Audit report note any material weaknesses or material instances of noncompliance?

No material weaknesses in internal control were reported in the University’s 2025 Single Audit.  The report included one finding that resulted in a qualified opinion on a Type B major program (US Agency for International Development (USAID) program), indicating material noncompliance; however, this was limited in scope and is being actively addressed.  All other findings did not rise to the level of material weakness or material noncompliance.

Did the University 2025 Single Audit report disclose any findings?

Yes. The University’s 2025 Single Audit report disclosed six federal award findings required to be reported in accordance with the Uniform Guidance which are described in the report in the Schedule of Findings and Questioned Costs.  One finding (2025-004) was identified as a significant deficiency in internal control on a specific program audit, and one finding (2025-006) resulted in a qualified opinion on a major program.  The remaining findings were less significant in nature.  The University is addressing all findings through corrective action plans.

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

Yes. Pass-through entities were affected by the findings at the locations listed below. Please address any requests to the contacts provided.

  • 2025-001 – Federal Equipment Inventory
    • UC Santa Cruz – Kevin O’Neill (831-459-5379)
    • UC Davis – Nicole Tardiff (530-754-3692)
    • UC San Diego – Wella Garcia (858-534-5945)
  • 2025-002 – Subrecipient Monitoring
    • UC Davis – Nicole Tardiff (530-754-3692)

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

The University’s Management Response and Corrective Action Plan to these findings can be found on pages 325-330 of the 2025 Single Audit report.

Which campuses had findings in the 2025 audit report?

Please refer to the University’s Campus findings spreadsheet for more information.