Single Audit Act:

First-Year Reporting Has Been Extensive

AFMD-88-60: Published: Sep 7, 1988. Publicly Released: Sep 7, 1988.

Additional Materials:

Contact:

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

In response to a congressional request, GAO reviewed the implementation of the Single Audit Act of 1984 to determine the: (1) extent to which state and local governments that receive direct federal financial assistance perform the required single audits; and (2) adequacy of federal initiatives to ensure that state and local governments completed the audits when required.

GAO found that: (1) 12,604 of the 13,181 state and local governments surveyed that received at least $100,000 in direct federal cash assistance complied with the reporting requirements to submit single audit reports for the first year under the act; (2) a Census Bureau survey showed an additional 3,000 governments that met the $100,000 threshold and planned to submit a single audit report; (3) 6,000 governments not included in the 13,181 surveyed submitted reports; and (4) about 36 percent of the 13,181 received over $100,000, while about 45 percent of the 6,000 received over $100,000. GAO also found that the Bureau had certain limitations which restricted its monitoring ability, specifically: (1) procedures which did not allow it to determine how much financial assistance governments received indirectly from other state and local governments; (2) a lack of data on recipients of noncash assistance and its value; and (3) its failure to monitor recipients that received between $25,999 and $100,000 in direct cash assistance. In addition, GAO found that the Bureau permitted on-line access of its database to other federal agencies to: (1) encourage the cooperative exchange of information on governments that should submit reports; (2) improve its database for monitoring purposes; and (3) reduce the impact of its system's limitations.

Feb 18, 2021

Nov 16, 2020

Nov 10, 2020

Nov 9, 2020

Nov 6, 2020

Oct 13, 2020

Sep 30, 2020

Looking for more? Browse all our products here