The OIG conducts its work according to criteria and methods
outlined by the Government Accountability Office's Government
Auditing Standards and the President’s Council on
Integrity and Efficiency Quality Standards.
As required by Government Auditing Standards,
the OIG prepares written reports communicating the results
of each audit performed.
The audit report is issued to the responsible
DOL agency for resolution of the recommendations in the report.
The majority of DOL’s annual expenditures are spent by
non-Federal entities, most of which are covered by the Single
Audit ActAmendments of 1996. The Act requires that non-Federal
entities spending $300,000 or more in Federal funds receive an
independent audit in accordance with the Act. The purpose of
the SAA audits is to determine whether Federal funds are spent
in accordance with applicable laws and regulations and to make
this determination without subjecting an entity to audits from
multiple agencies; hence, the Act requires a “single” audit.
The OIG receives, from the Federal Audit Clearinghouse, SAA audit
reports that contain findings related to DOL programs. The OIG
provides SAA audits to DOL program agencies for resolution and
participates with other Federal agencies on quality control reviews
conducted for single audits of DOL recipients and subrecipients.