Single Audit of the State of California for the Fiscal Year Ended June 30, 2023

A single audit is an organization-wide financial statement and Federal awards audit of a non-Federal entity that expends $750,000 or more in Federal funds in 1 year. It is intended to assure the Government that a non-Federal entity has adequate internal controls in place and is generally in compliance with program requirements. Non-Federal entities typically include state and local governments, Indian tribes, universities, and nonprofit organizations.

For single audit purposes, the General Services Administration maintains a list of all Federal programs in the Federal Assistance Listing. SSA’s Disability Insurance and Supplemental Security Income programs are identified under listing number 96. SSA is responsible for resolving single audit findings reported under this listing number.

The California Disability Determination Services (DDS) performs disability determinations under SSA’s Disability Insurance and Supplemental Security Income programs in accordance with Federal regulations. SSA reimburses the DDS for 100 percent of allowable costs. The California Department of Social Services (CDSS) is the California DDS’ parent agency.