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 <title>Responses to Posthearing Questions Related to Improving Single Audit Quality</title>
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<abstract>On October 25, 2007, GAO testified before a congressional
subcommittee at a hearing entitled, &quot;Single Audits: Are They	 
Helping to Safeguard Federal Funds?&quot; At the hearing, we provided 
(1) GAO&apos;s perspective on the history and importance of the Single
Audit Act, as amended (Single Audit Act), and the principles	 
behind the act, (2) our preliminary analysis of the		 
recommendations made by the President&apos;s Council on Integrity and 
Efficiency (PCIE) for improving audit quality, and (3) additional
factors to consider for improving the quality of single audits.</abstract>
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<note>Correspondence</note>
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