Single Audit Program
Mission
To provide policy guidance, direction, and coordination with Department of Defense components and other Federal agencies on audit matters related to DoD Federal Awards (Federal Financial Assistance and Cost-Reimbursement Contracts) received or administered by state governments, local governments, institutions of higher education, and nonprofit organizations
Responsibilities
The Single Audit Policy and Oversight Division of the Department of Defense, Office of Inspector General performs the following functions as a cognizant agency for audit responsibilities:
- Provides technical audit advice to auditors and auditees.
- Considers auditee requests for audit report extensions.
- Conducts quality control reviews of selected audits.
- Informs affected Federal agencies of auditee's illegal acts.
- Conducts reviews of audit reports and advises auditors and auditees of audit report deficiencies.
- Coordinates audit responsibilities among several sets of auditors.
- Coordinates decisions for findings affecting several Federal agencies.
- For biennial audits, considers auditee requests to qualify as low risk.
- Maintains the DoD IG Single Audit Web site.
The Single Audit Policy and Oversight Division of the Department of Defense, Office of Inspector General performs the following functions as an oversight agency for audit responsibilities:
- Provide technical audit advice to auditees and auditors as requested.
- Assume all or some of the responsibilities performed by a cognizant agency for audit.
Information on This Site
DoD IG Single Audit Mission & Responsibilities.
- OMB Circular A-133 Audit Requirements. This page lists many of the basic requirements of OMB Circular A-133.
- DoD CFDA Numbers. List of Catalog of Federal Domestic Assistance Numbers currently used by the Department of Defense.
- DoD ARRA CFDA Numbers. List of currently used Department of Defense Catalog of Federal Domestic Assistance numbers that are specific to the American Recovery and Reinvestment Act of 2009 (ARRA). Click here for a list of single audit reports that contain findings against DoD ARRA programs.
- Single Audit Reports Posted by the Federal Audit Clearinghouse. This page contains information on the Federal Audit Clearinghouse and links to Single Audit report information that has been posted by the Clearinghouse, as submitted by auditors and entities under Form SF-SAC.
DoD IG Single Audit Contacts.