Single Audit Findings for 2009
This table provides you with a high-level summary of the internal control deficiencies associated with the 14 requirement types that we noted during our audit of the major federal programs. The issues are categorized by the severity of the control deficiencies and noncompliance.
| Requirement Type* | Degree of Internal Control Deficiencies | |||
|---|---|---|---|---|
| Material | Significant | |||
| Activities Allowed or Unallowed | 12 | 12 | ||
| Allowable Costs/Cost Principles | 16 | 14 | ||
| Cash Management | 4 | 20 | ||
| Davis-Bacon Act | 0 | 1 | ||
| Eligibility | 8 | 4 | ||
| Matching, Level of Effort, Earmarking | 6 | 13 | ||
| Period of Availability of Federal Funds | 4 | 11 | ||
| Procurement and Suspension and Debarment | 11 | 5 | ||
| Reporting | 6 | 15 | ||
| Special Tests and Provisions | 6 | 12 | ||
| Subrecipient Monitoring | 23 | 42 | ||
| Totals | 96 | 149 | ||
* No issues noted for the following requirement types: Equipment and Real Property Management; Period of Performance of Federal Funds; Program Income; and Real Property Acquisition and Relocation Assistance.