| About our Audit Reports 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. Single Audit Reports 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. Useful Single Audit Information
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