The County of Orange is required to prepare an annual Single Audit Report to comply with the “Single Audit Act Amendments of 1996” and the Office of Management and Budget, Uniform Administrative Requirements, cost principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). The Single Audit Report is a program-by-program report showing the County’s expenditures of Federal awards. The report contains the Schedule of Expenditures of Federal Awards, the Supplementary Schedule of Categorical Expenditure Distribution for the Corrections Standards Authority and Office of Emergency Services Grant Programs, and the Notes to the Schedule of Expenditure of Federal Awards.
