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 one QCR report in April 2013. Based on our review, we determined that the audit was technically deficient. According to the CIGIE Guide, an audit that is technically deficient is defined as an audit for which the audit documentation contains quality deficiencies that affect the reliability of the audit results and require correction for the audit under review.