Single Audit: Single Audit Act Effectiveness Issues
Abstract
As discussed in the report we are releasing today, our work to review agency actions to ensure that recipients take timely and appropriate corrective actions to fix audit findings contained in single audit reports identified a number of fundamental concerns. Education, HUD, and Transportation had procedures in place to establish responsibility for identifying and reviewing single audit findings and for communicating that information to appropriate officials for action. However, the audit files at these agencies generally did not contain documentary evidence that the agencies had prepared management decisions, as required by 0MB Circular A-133, to notify the recipients of the corrective actions the federal agencies deemed necessary to correct the audit findings. Also, the files generally did not contain evidence that agency personnel had evaluated and concluded on the adequacy of the recipients' actions to correct the findings contained in single audit reports.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jun 26, 2002
- Accession Number
- ADA403039
Entities
People
- Sally E. Thompson
Organizations
- United States Government Accountability Office