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Abstract: 

On July 5, 1996, President Clinton signed into law the Single Audit Act (SAA) Amendments of 1996 (effective for years beginning after June 30, 1996). This legislation significantly changed how single audits of federal awards received by states, local governments, and not-for-profit entities are to be conducted.In this study, we examine single audit reports related to internal control and compliance for a sample of county governments in the state of California. We investigate how the frequency of reported single audit findings changed over the six-year period beginning with 1993 through 1998. Thus, the reporting periods, both before and after the SAA amendments, are considered for each sampled county. We also examine the specific types of control weakness and noncompliance findings reported by the auditor along with the funding agency associated with each noncompliance finding. The findings provide some important information regarding the quantity and type of information provided by auditors about county government internal controls and the extent to which they have complied with grant terms and other applicable regulations. These findings have important implications related to the extent to which the single audit process improved as a result of the new amendments, the usefulness of the information reported, and also single audit quality.

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Affiliations:  1: Ferris State University; 2: Marshall University; 3: California State University San Bernadino.