United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2007-10-25 monographic deposited born digital 23 p. GA 1.13:GAO-08-213T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-213T P0b002ee18039f170 f:d08213t DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-08-213T machine generated eng fdlp REPORT GAOREPORTS-GAO-08-213T GAO-08-213T Accountability Audit oversight Audit reports Auditing procedures Auditing standards Federal grants Financial management Reporting requirements Standards Financial statement audits Internal controls Fund audits Federal funds National Single Audit Sampling Project Testimony A77689 Federal government grants to state and local governments have risen substantially, from $7 billion in 1960 to almost $450 billion budgeted in 2007. The single audit is an important mechanism of accountability for the use of federal grants by nonprofit organizations as well as state and local governments. However, the quality of single audits conducted under the Single Audit Act, as amended, has been a longstanding area of concern since the passage of the act in 1984. The President's Council on Integrity and Efficiency (PCIE) recently issued its Report on National Single Audit Sampling Project, which raises concerns about the quality of single audits and makes recommendations aimed at improving the effectiveness and efficiency of those audits. This testimony provides (1) GAO's perspective on the history and importance of the Single Audit Act and the principles behind the act, (2) a preliminary analysis of the recommendations made by the PCIE for improving audit quality, and (3) additional considerations for improving the quality of single audits. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-213T/html/GAOREPORTS-GAO-08-213T.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-213T/pdf/GAOREPORTS-GAO-08-213T.pdf GAO-08-213T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-213T Testimony GAO-08-213T; Single Audit Quality: Actions Needed to Address Persistent Audit Quality Problems; Accountability Audit oversight Audit reports Auditing procedures Auditing standards Federal grants Financial management Reporting requirements Standards Financial statement audits Internal controls Fund audits Federal funds National Single Audit Sampling Project Volume 98 Page 2327 98 Stat. 2327 Volume 110 Page 1396 110 Stat. 1396