Publicly Released: October 7, 2022
The objective of this quality control review was to determine whether Grant Thornton LLP (Grant Thornton) performed the FY 2020 single audit of the United Service Organizations, Inc. (USO) in accordance with generally accepted government auditing standards and Federal requirements for single audits.
Non-Federal entities that expend Federal funds of $750,000 or more in a year are subject to the requirements of Public Law 104–156, “Single Audit Act Amendments of 1996” (the Single Audit Act), and title 2 Code of Federal Regulations part 200 (Uniform Guidance). The Single Audit Act 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. The Uniform Guidance establishes the standards for obtaining consistency and uniformity among Federal agencies for the audit of non-Federal entities expending Federal awards.
The USO is a congressionally chartered not-for-profit organization focused on keeping Service members connected to family, home, and country throughout their service to the Nation. In FY 2020, the USO spent approximately $44 million on two DoD programs: the World-Wide DoD Military Services Support program and the Spirit of Hope Endowment. The USO engaged Grant Thornton to perform its FY 2020 single audit.
Grant Thornton complied with generally accepted government auditing standards and Uniform Guidance requirements when it performed the FY 2020 single audit of the USO.
This report is a result of Project No. D2022-DEV0SO-0125.000.