HHS-OIG Role in Single Audits FAQs

Yes. Single Audit-specific questions and inquires can be submitted to HHS-OIG through its technical assistance email at SingleAudit.TA@oig.hhs.gov.

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.

No. HHS-OIG does not perform Single Audits. Rather, Single Audits are performed by independent non-Federal auditors, such as public auditing firms and State auditors.

HHS-OIG performs quality control oversight of Single Audits for entities for which HHS is the designated Federal cognizant or oversight agency. The oversight work includes the performance of desk reviews as well as single engagement reviews (called quality control reviews (QCRs)) on selected Single Audits and the underlying audit documentation. HHS-OIG also provides technical assistance related to the applicable auditing standards and Federal audit requirements for Single Audits.

Since March 2019, only a sample of Single Audits submitted to the Federal Audit Clearinghouse (FAC) have been selected for desk reviews each year. The Single Audits selected for desk reviews include audits for which HHS is the designated Federal cognizant or oversight agency. Letters communicating the results of desk reviews are issued only when a Single Audit is deemed unacceptable and receives a Fail rating.

In addition, a sample of Single Audits for which HHS is designated the cognizant or oversight agency is selected for an expanded and more in-depth QCR, which includes a review of selected audit documentation. HHS-OIG communicates the results of each QCR to the independent auditor that conducted the Audit. The non-Federal entity, the HHS Audit Resolution Division, and the applicable audit oversight board are notified of the results when a QCR results in a Fail rating.

Yes. The Federal granting agency is (or agencies are) responsible for monitoring that each applicable non-Federal entity submits the required Single Audit to the FAC in accordance with the submission deadlines. At HHS, the Audit Resolution Division monitors whether audit reports are submitted in a timely manner and follows up on delinquent audits that have not been accepted by the FAC.

No. In order to maintain its independence, HHS-OIG is not involved in the auditor selection process, nor does it provide recommendations to non-Federal entities of qualified audit firms to perform non-Federal audits.

Entities should select audit firms that have knowledge and experience with conducting audits that comply with the audit requirements of Government Auditing Standards (GAS, also referred to as the Yellow Book) and with Title 2 Code of Federal Regulations (CFR) Part 200 (2 CFR Part 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) as they pertain entities of a similar size and complexity.

The American Institute of Certified Public Accountants (AICPA), Government Audit Quality Center (GAQC) has valuable resources for helping entities prepare for a Single Audit, including information on the selection of a qualified audit firm. Guidance and resources can be found on the AICPA website: Government | AICPA

The GAQC also provides resources to guide auditors in conducting quality Single Audits.

No. In order to maintain its independence, HHS-OIG is not involved with the Request-For-Proposal (RFP) process. Auditees should follow their normal RFP procurement process and consult with their internal audit committee, accounting and legal advisors, and procurement or contracting officers. Auditees may also want to consult peers that have gone through the RFP process to select a non-Federal auditor to conduct their Single Audit.

One best practice is to ensure that contracts for audit services specify who is responsible for bringing noncompliant Single Audits up to standards to ensure that auditees are not caught off guard by additional fees when a Single Audit is deemed unacceptable by a Federal agency or pass-through entity.