Recommendation: To ensure that recipients correct the weaknesses identified in single audit reports, the Secretary for the Departments of Education, HUD, and Transportation should ensure that each has established and follows guidance that addresses the Office of Management and Budget Circular A-133 requirements for all agency programs whose awards are subject to the Single Audit Act. This guidance should clearly define the roles and responsibilities of each agency unit in ensuring appropriate and timely actions on single audit findings including preparing and issuing management decisions that clearly communicate the reports of agency analyses of single audit findings and the adequacy of corrective actions implemented or planned by the recipient.

Agency Affected: Department of Housing and Urban Development

Status: Closed - Implemented

Comments: The Department issued relevant guidance, Handbook 2000.06 Rev-4 that is dated October 2011 that implements this recommendation. The Department also established a Web page that provides and reinforces the requirements of the Single Audit Act and OMB Circular A-133.

Recommendation: To ensure that recipients correct the weaknesses identified in single audit reports, the Secretary for the Departments of Education, HUD, and Transportation should ensure that each has established and follows guidance that addresses the Office of Management and Budget Circular A-133 requirements for all agency programs whose awards are subject to the Single Audit Act. This guidance should clearly define the roles and responsibilities of each agency unit in ensuring appropriate and timely actions on single audit findings including documenting results of evaluations of and conclusions on recipients' actions to correct audit findings.

Agency Affected: Department of Transportation

Status: Open

Comments: DOT officials stated that they believe the agency has other procedures in place that accomplish the intent of GAO's recommendations. However, DOT has not provided documentation of any alternative procedures. GAO will continue to monitor DOT's efforts to implement this recommendation.

Recommendation: The Secretary of each of the three agencies should implement policies and procedures for reporting information to agency management on (1) the types and causes of findings identified in single audit reports and (2) the status of corrective actions.

Agency Affected: Department of Education

Status: Closed - Implemented

Comments: Education issued guidance to implement GAO's recommendations.

Recommendation: To ensure that recipients correct the weaknesses identified in single audit reports, the Secretary for the Departments of Education, HUD, and Transportation should ensure that each has established and follows guidance that addresses the Office of Management and Budget Circular A-133 requirements for all agency programs whose awards are subject to the Single Audit Act. This guidance should clearly define the roles and responsibilities of each agency unit in ensuring appropriate and timely actions on single audit findings including preparing and issuing management decisions that clearly communicate the reports of agency analyses of single audit findings and the adequacy of corrective actions implemented or planned by the recipient.

Agency Affected: Department of Education

Status: Closed - Implemented

Comments: Education issued guidance to implement GAO's recommendations.

Recommendation: The Secretary of each of the three agencies should implement policies and procedures for reporting information to agency management on (1) the types and causes of findings identified in single audit reports and (2) the status of corrective actions.

Agency Affected: Department of Housing and Urban Development

Status: Closed - Implemented

Comments: HUD has developed the Single Audit Act (SAA) module in the Audit Resolution and Corrective Action Tracking System (ARCATS) to provide a centralized system for managing the resolution of Single Audit Act audit findings and recommendations to meet requirements in accordance with the SAA and the OMB Circular A-133. The user guidance is available on the HUD CFO intranet website.

Recommendation: The Secretary of each of the three agencies should implement policies and procedures for reporting information to agency management on (1) the types and causes of findings identified in single audit reports and (2) the status of corrective actions.

Agency Affected: Department of Education

Status: Closed - Implemented

Comments: Education issued guidance to implement GAO's recommendations.

Recommendation: To ensure that recipients correct the weaknesses identified in single audit reports, the Secretary for the Departments of Education, HUD, and Transportation should ensure that each has established and follows guidance that addresses the Office of Management and Budget Circular A-133 requirements for all agency programs whose awards are subject to the Single Audit Act. This guidance should clearly define the roles and responsibilities of each agency unit in ensuring appropriate and timely actions on single audit findings including preparing and issuing management decisions that clearly communicate the reports of agency analyses of single audit findings and the adequacy of corrective actions implemented or planned by the recipient.

Agency Affected: Department of Transportation

Status: Closed - Implemented

Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Recommendation: To ensure that recipients correct the weaknesses identified in single audit reports, the Secretary for the Departments of Education, HUD, and Transportation should ensure that each has established and follows guidance that addresses the Office of Management and Budget Circular A-133 requirements for all agency programs whose awards are subject to the Single Audit Act. This guidance should clearly define the roles and responsibilities of each agency unit in ensuring appropriate and timely actions on single audit findings including performing follow up procedures to ensure that the recipient implemented adequate corrective action.

Agency Affected: Department of Education

Status: Closed - Implemented

Comments: Education issued guidance to implement GAO's recommendations.

Recommendation: To ensure that recipients correct the weaknesses identified in single audit reports, the Secretary for the Departments of Education, HUD, and Transportation should ensure that each has established and follows guidance that addresses the Office of Management and Budget Circular A-133 requirements for all agency programs whose awards are subject to the Single Audit Act. This guidance should clearly define the roles and responsibilities of each agency unit in ensuring appropriate and timely actions on single audit findings including performing follow up procedures to ensure that the recipient implemented adequate corrective action.

Agency Affected: Department of Transportation

Status: Closed - Implemented

Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Recommendation: The Secretary of each of the three agencies should implement policies and procedures for reporting information to agency management on (1) the types and causes of findings identified in single audit reports and (2) the status of corrective actions.

Agency Affected: Department of Transportation

Status: Closed - Implemented

Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Recommendation: To ensure that recipients correct the weaknesses identified in single audit reports, the Secretary for the Departments of Education, HUD, and Transportation should ensure that each has established and follows guidance that addresses the Office of Management and Budget Circular A-133 requirements for all agency programs whose awards are subject to the Single Audit Act. This guidance should clearly define the roles and responsibilities of each agency unit in ensuring appropriate and timely actions on single audit findings including documenting results of evaluations of and conclusions on recipients' actions to correct audit findings.

Agency Affected: Department of Education

Status: Closed - Implemented

Comments: Education issued guidance to implement GAO's recommendations.

Recommendation: To ensure that recipients correct the weaknesses identified in single audit reports, the Secretary for the Departments of Education, HUD, and Transportation should ensure that each has established and follows guidance that addresses the Office of Management and Budget Circular A-133 requirements for all agency programs whose awards are subject to the Single Audit Act. This guidance should clearly define the roles and responsibilities of each agency unit in ensuring appropriate and timely actions on single audit findings including documenting results of evaluations of and conclusions on recipients' actions to correct audit findings.

Agency Affected: Department of Education

Status: Open

Comments: GAO will continue to monitor DOT's efforts to implement GAO's recommendations.

Recommendation: To ensure that recipients correct the weaknesses identified in single audit reports, the Secretary for the Departments of Education, HUD, and Transportation should ensure that each has established and follows guidance that addresses the Office of Management and Budget Circular A-133 requirements for all agency programs whose awards are subject to the Single Audit Act. This guidance should clearly define the roles and responsibilities of each agency unit in ensuring appropriate and timely actions on single audit findings including performing follow up procedures to ensure that the recipient implemented adequate corrective action.

Agency Affected: Department of Housing and Urban Development

Status: Closed - Implemented

Comments: The Department issued guidance defining roles, responsibilites, and procedures related to follow-up on findings identified in Single Audit reports.

Recommendation: To ensure that recipients correct the weaknesses identified in single audit reports, the Secretary for the Departments of Education, HUD, and Transportation should ensure that each has established and follows guidance that addresses the Office of Management and Budget Circular A-133 requirements for all agency programs whose awards are subject to the Single Audit Act. This guidance should clearly define the roles and responsibilities of each agency unit in ensuring appropriate and timely actions on single audit findings including documenting results of evaluations of and conclusions on recipients' actions to correct audit findings.

Agency Affected: Department of Housing and Urban Development

Status: Closed - Implemented

Comments: The Department issued guidance defining roles, responsibilites, and procedures related to follow-up on findings identified in Single Audit reports.