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Single Audit Guidance Tools

Single Audit guidance tools are essential for auditors and stakeholders involved in the Single Audit process because they provide a structural framework and standardized procedures for auditing non-Federal entities that receive Federal financial assistance. The tools identified in the tables are used to evaluate Single Audit quality as they serve as comprehensive guidance references that outline the rules, regulations, and compliance requirements specific to Federal awards, as well as the reporting standards in the Single Audit process.

HHS-OIG collaborates with various industry partners to help ensure the quality of Single Audits and promote accountability for HHS programs. A key component of this collaboration is OIG participation in workgroups with the following industry partners to update the Single Audit guidance tools identified in the tables that appear later on this web page:

  • Office of Management and Budget (OMB)
  • Council of the Inspectors General on Integrity & Efficiency (CIGIE)
  • Government Accountability Office (GAO)
  • American Institute of Certified Public Accountants (AICPA)
  • National Association of State Auditors, Comptrollers and Treasurers (NASACT)
  • National State Auditors Association (NSAA)
  • Federal agency program officials

HHS-OIG’s involvement in collaborating with its industry partners to update these guidance tools is essential to maintaining the tools’ relevance and effectiveness in the Single Audit process. Specifically, as auditing standards, Federal programs policies, regulations, and reporting requirements change, it is crucial that these tools stay up-to-date and aligned with current requirements. Overall, HHS-OIG’s collaborative efforts with its industry partners in this process helps to uphold the quality and integrity of Single Audits, thus ensuring that HHS recipient Single Audits can be relied upon to provide timely information on the financial stability of the organization and on compliance with Federal program requirements.

Download Single Audit Guidance Tools