Oversight: Summary of Quality Control Review of Office of Management and Budget Circular A-133 Audits
Abstract
This report is intended for Federal agencies, non-Federal entities, independent public accounting firms, and government auditors that award, receive, and audit Federal awards subject to audit requirements of the Single Audit Act and Office of Management and Budget (0MB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations." The report discusses audit deficiencies our office found during quality control reviews, By identifying areas for improvement, we hope to provide non-Federal entities and auditors tools that will improve the quality of 0MB Circular A-133 audits (single audits). The Office of the Inspector General of the Department of Defense is responsible for assuring the quality of audits that non-Federal and Government auditors perform. The responsibility is mandated in the Inspector General Act of 1978. This summary report compiles the results of quality control reviews that were performed to determine whether single audits met applicable auditing and reporting standards as well as 0MB Circular A-133 requirements.
Document Details
- Document Type
- Technical Report
- Publication Date
- Nov 08, 2002
- Accession Number
- ADA408038