A Historical Evaluation of the Single Audit: Thirty Years from Initial Legislation to Uniform Guidance

What is it about?

In this historical evaluation of the Single Audit, we present major legislative developments, including: (1) Single Audit Act of 1984, (2) Single Audit Act Amendments of 1996, (3) National Single Audit Sampling Project (2007), (4) Improper Payments Initiative (2009), and (5) administrative consolidation of all single audit OMB circulars with Uniform Guidance issued in 2013. We believe this concise discussion should assist researchers and policy-makers in directing studies designed to better understand and improve single audit quality.

Featured Image