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Frequently Asked Questions (FAQs)

HHS-OIG’s oversight works to improve the quality, efficiency, and effectiveness of Single Audits and other non-Federal audits in order to ensure that they can be relied upon to improve program integrity and reduce potential fraud, waste, and abuse in HHS programs. Consistent with this oversight work, and to increase transparency, accessibility, and understanding of the Single Audit process, the FAQ list below provides informal feedback to the Single Audit community on the topics described.

These FAQs are meant to serve as an educational resource to keep stakeholders informed on current auditing standards and various approaches to the Single Audit processes and procedures, thereby promoting uniformity and consistency throughout this process. The sharing of information through FAQs leads to improved audit quality, which is essential to the HHS-OIG mission of safeguarding HHS program integrity.

We offer FAQs and responses on four topics: HHS-OIG’s Role in Single Audits, Single Audits, Commercial (For-Profit) Organization Audits, and Foreign Organization Audits. HHS-OIG provides informal, nonbinding guidance and feedback to selected inquiries regarding the topics in the form of an FAQ response that stakeholders may consider when applying auditing standards, Federal reporting requirements, Federal statutes, regulations, and program terms and conditions in the conducting of Single Audits and other non-Federal audits.

As the Single Audit process is an ever-evolving regulatory landscape, HHS-OIG updates this site periodically in response to additional FAQs and may modify previous responses to the FAQs as applicable to ensure that the information provided is current, accurate, and complete.

HHS-OIG Role in Single Audits FAQs

Single Audits FAQs

Commercial (For-Profit) Organization Audits FAQs

Foreign Organization Audits FAQs

Technical Assistance

If you have additional questions or need further clarification on the FAQ topics presented on this site, please submit your question to HHS-OIG through email at

Please provide sufficient details in your email to enable the technical assistance group to provide a well-researched and well-developed response. The group will review the request and promptly either provide appropriate responses or request clarifying information.