Audit Requirements

The Grants Monitoring Division routinely monitors Single Audit reports for subrecipients expending $500,000 or more in a year in federal awards. We also review Financial Statements and Grant-specific Audit reports for subrecipients receiving less than $500,000.

These reports cover an independent auditor's assessment of a subgrantee's fiscal processes and compliance with federal grant guidelines. If the auditor suggests there are areas for improvement or non-compliance with grant requirements, monitors follow-up to ensure that corrective actions are being taken by the subrecipient.

For recipients expending $500,000 or more in federal funds annually, an A-133 Audit must be prepared and submitted within nine months after the end of the fiscal year.

Non-profit organizations should send their A-133 Audits or any Financial Statement or Grant-specific audits electronically to Cal EMA at:  GMD@calema.ca.gov

Or they can be mailed to the address shown below:

Grants Monitoring Division
California Emergency Management Agency
3650 Schriever Avenue
Mather, CA 95655

Local Government and Indian Tribes should submit their A-133 audits to:

State Controller's Office
Division of Audits
Financial Audits Bureau/Single Audits Unit
PO Box 942850
Sacramento, CA  94250-5874

Requirements of the Single Audit Act may be found in:

OMB Circular A-133