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Single Audit Reports with Findings Impacting DoD Awards

DoD components are responsible for monitoring the single audit reports for non-Federal entities receiving DoD awards and for following up on audit findings impacting DoD awards.  DoD administration offices are required to issue a management decision on audit findings within six months of receipt of the audit report and to monitor the implementation of appropriate and timely corrective action.  For non-Federal entity fiscal years beginning on or after 12/26/2014, the regulation specifically states that the management decision is required within six months after the Federal Audit Clearinghouse accepts the report.  The management decision must clearly state whether or not the audit findings are sustained, the reasons for the decision, and the expected corrective actions.

The DoD OIG identified the following non-Federal entity single audit reports with findings impacting DoD awards.  This list is should not be considered all-inclusive, as other single audit reports may include findings impacting DoD Federal awards that have not be identified.  

DoD Cognizant Entities

States, local governments, Indian tribes, institutions of higher education, and non-profit organizations (non-Federal entities) expending more than $50 million a year in Federal awards have a cognizant agency for audit.  The designated cognizant agency is the Federal awarding agency that provides the predominant amount of direct funding, unless OMB makes a specific cognizant agency assignment.  The following entities are considered to be Department of Defense cognizant entities for non-Federal entity fiscal years ending in 2016-2020.  

 

EIN AUDITEE NAME
571067151 ADVANCED TECHNOLOGY INTERNATIONAL
952102389 AEROSPACE CORPORATION
530196605 AMERICAN NATIONAL RED CROSS
370730118 AMERICAN SOCIETY FOR ENGINEERING EDUCATION
314379427 BATTELLE MEMORIAL INSTITUTE
250969449 CARNEGIE MELLON UNIVERSITY
916001838 CLOVER PARK SCHOOL DISTRICT NO. 400
251556708 CONCURRENT TECHNOLOGIES CORPORATION
566000306 HARNETT COUNTY
521317896 HENRY M. JACKSON FOUNDATION FOR THE ADVANCEMENT OF MILITARY MEDICINE
530233247 INSTITUTE FOR DEFENSE ANALYSES
520741393 LOGISTICS MANAGEMENT INSTITUTE AND ITS SUBSIDIARY
042103594 MASSACHUSETTS INSTITUTE OF TECHNOLOGY
440545878 MRIGLOBAL AND RELATED ENTITIES
726001053 ORLEANS PARISH SCHOOL BOARD
150589832 SRC, INC.
941160950 SRI INTERNATIONAL
566001537 STANLY COUNTY
042505372 THE CHARLES STARK DRAPER LABORATORY, INC.
541558882 THE CNA CORPORATION
520595110 THE JOHNS HOPKINS UNIVERSITY
042239742 THE MITRE CORPORATION
951958142 THE RAND CORPORATION
630520830 THE UNIVERSITY OF ALABAMA IN HUNTSVILLE