§ 13070.5

The department shall ensure the state carries out its responsibilities in accordance with the federal Single Audit Act (31 U.S.C. Sec. 7501 et seq.). For that purpose, the department shall do all of the following:

(a) Act as the liaison between state agencies, the California State Auditor, and other relevant federal agencies.

(b) Establish guidelines and instructions for state agencies pursuant to this section. The adoption, amendment, or repeal of these guidelines, instructions, or other directives consistent with this section, shall be exempt from the rulemaking provisions of the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2).

(c) Collect financial information related to federal awards received, including schedules of cash and noncash federal assistance and passthrough amounts.

(d) Collect nonfinancial information related to federal awards received, including prior audit findings and management representation letters.

(e) Review and consolidate the financial and nonfinancial information from state agencies under subdivisions (c) and (d) and prepare the Schedule of Federal Awards and related schedules, to be forwarded to the California State Auditor for inclusion in the Single Audit Report.

(f) Upload the completed Single Audit Report to the Federal Clearinghouse on behalf of the state.

(Amended by Stats. 2020, Ch. 370, Sec. 141. (SB 1371) Effective January 1, 2021.)