Single Audit Program
To provide audit policy guidance, direction, and oversight on matters related to single audits of DoD Federal awards received or administered by States, local governments, Indian tribes, institutions of higher education, and non-profit organizations (non-Federal entities).
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.
- Conducts desk and quality control reviews of selected audits.
- Informs affected Federal agencies of auditee's illegal acts.
- Advises auditors and auditees of audit report deficiencies.
- Coordinates audit responsibilities among several sets of auditors.
- Provides advice on resolution responsibility for audit findings/recommendations that impact DoD programs.
- Provides advice to auditees regarding changes in fiscal years.
- Provides advice on annual updated to the OMB Compliance Supplement.
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:
- Provides technical audit advice to auditees and auditors as requested.
- Assumes all or some of the responsibilities performed by a cognizant agency for audit.
Single Audit Requirements
- Title 2 U.S. Code of Federal Regulations, Part 200 Subpart F, sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of non-Federal entities expending Federal awards. This requirement applies to fiscal years beginning on or after December 26, 2014. OMB Circular A-133 applies to non-Federal entity fiscal years ending prior to 12/26/2014.
- Non-Federal entities that expend $750,000 or more a year in Federal awards ($500,000 for fiscal years covered by OMB Circular A-133) must have a single or program-specific audit conducted for that year in accordance with applicable requirements.
- Federal award means Federal financial assistance (grants, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, direct appropriations, and other financial assistance) and Federal cost reimbursement contracts that non-Federal entities receive directly from Federal awarding agencies or indirectly from pass-through entities.
- Non-Federal entities are required to submit copies of their audit report to the Federal Audit Clearinghouse. The Clearinghouse maintains a database of all single audit reports and data collection forms which provides information about the entity's Federal programs and the results of the audit. Information can be retrieved from the Find Audit Information section of the website. Please read the disclaimer carefully to understand what information is posted by the Clearinghouse and its limitations.
- Non-Federal entities that expend more than $50 million in Federal awards in a year shall have a cognizant Federal agency for audit. The cognizant agency for audit shall provide technical audit advice and liaison to auditees and auditors, conduct quality control reviews of audits, advise interested Federal agencies of major audit deficiencies, coordinate management decision for audit findings that affect the Federal programs of more than one Federal agency, and coordinate audits between Federal and non-Federal auditors. A list of Department of Defense cognizant entities is included in this site.
- A non-Federal entity that does not have a designated cognizant agency for audit will be under the general oversight of the Federal agency that provides the predominant amount of direct funding. The oversight agency shall provide technical advice to auditees and auditors as requested and may assume all or some of the responsibilities performed by a cognizant agency for audit.