HHS OIG is committed to improving the quality of non-Federal audits. In accordance with our responsibilities for audit work performed by non-Federal auditors on Federal programs, OIG issued three QCR reports in August 2012. Based on our review, we determined that two of the audits were acceptable and one was acceptable with a deficiency. According to the CICIE Guide, an acceptable audit is defined as an audit for which the audit documentation contains no quality deficiencies, or only minor quality deficiencies that do not require corrective action for the audit under review. Furthermore, an audit that is acceptable with a deficiency is defined as an audit for which the audit documentation contains a quality deficiency that should be brought to the attention of the auditor (and auditee, as appropriate) for correction in future audits.