Congress |
Congress should consider amending the Single Audit Act to require the Director of OMB to initiate a government-wide single audit quality review at a regular interval, such as the 6 years that the Uniform Guidance recommends. (Matter for Consideration 1) |
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Congress |
Congress should consider amending the Single Audit Act to require the Director of OMB to submit a report on the findings from each government-wide single audit quality review to the appropriate committees of Congress. (Matter for Consideration 2) |
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Congress |
Congress should consider amending the Single Audit Act to require the federal awarding agencies to work with the Director of OMB on a government-wide single audit quality review. (Matter for Consideration 3) |
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General Services Administration |
The Administrator of GSA should develop a process to regularly identify, analyze, and respond to FAC data reliability issues that may affect federal oversight, such as establishing edit checks to mitigate issues related to data accuracy, consistency, and completeness. (Recommendation 1) |
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General Services Administration |
The Administrator of GSA should, in coordination with federal agencies and professional audit organizations, identify and prioritize features to enhance the usefulness of FAC data for federal oversight in accordance with federal data standards. (Recommendation 2) |
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General Services Administration |
The Administrator of GSA should, in coordination with federal agencies, develop proposed funding and timelines for implementing the identified and prioritized features to enhance the usefulness of FAC data for federal oversight through interagency agreements or other methods. (Recommendation 3) |
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Office of Management and Budget |
The Director of OMB should, after consultation with federal agencies, implement the government-wide single audit quality review by naming a federal agency to lead the review as required by the Uniform Guidance. (Recommendation 4) |
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Office of Management and Budget |
The Director of OMB should ensure that each of the federal agencies responsible for single audit oversight (cognizant and oversight agencies for audit) collects and reports to GSA a list of the recipients of its federal awards that should have submitted a single audit report for audit year 2023 and did not. (Recommendation 5) |
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Office of Management and Budget |
The Director of OMB should work with the Administrator of GSA to establish formal guidance implementing an annual process for each of the federal agencies to collect and report to GSA a list of its federal award recipients that should have submitted a single audit report and did not and to then communicate the guidance to federal agencies for single audits in 2024 and beyond. (Recommendation 6) |
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Office of Management and Budget |
The Director of OMB should work with the Administrator of GSA to develop a method for determining federal award recipients that did not submit a single audit report but should have based on their combined funds received from multiple federal agencies and communicate this method to federal awarding agencies. (Recommendation 7) |
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