Report | March 22, 2019

Quality Control Review of the PricewaterhouseCoopers LLP FY 2017 Single Audit of The CNA Corporation DODIG-2019-067



We conducted a quality control review of the PricewaterhouseCoopers LLP (PwC) FY 2017 single audit of the CNA Corporation to determine whether the single audit was conducted in accordance with auditing standards and Federal requirements.


Public Law 104‑156, “Single Audit Act Amendments of 1996,” was enacted to promote sound financial management of Federal awards administered by non‑Federal entities and to establish uniform requirements for audits of Federal awards. Title 2 Code of Federal Regulations Part 200, “Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards” (Uniform Guidance) sets forth the standards for the audit of non‑Federal entities expending Federal awards. The Uniform Guidance also requires a single audit reporting package to be submitted to the Federal Audit Clearinghouse.

The CNA Corporation is a not‑for‑profit entity that conducts studies, analysis, and other research‑based activities predominantly for agencies of Federal, state, and local governments. The majority of the CNA Corporation’s activities consist of the management and execution of the Center for Naval Analyses, a federally funded research and development center, whose primary focus is to provide assistance to the Department of the Navy. During FY 2017, the CNA Corporation expended

$105.9 million in Federal awards on one program, the research and development cluster. Of the $105.9 million, $90.4 million was expended from DoD awards. The CNA Corporation engaged PwC to perform the FY 2017 single audit.

PwC is a member firm of PricewaterhouseCoopers International Limited, a global organization that provides a wide array of business services, including audit and assurance, consulting, and tax preparation and planning.

Review Results

PwC generally complied with auditing standards and Uniform Guidance requirements when performing the FY 2017 single audit of the CNA Corporation.

This report is a result of Project No. D2019-DAPOSA-0014.000.