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.