FOLLOW-UP AND OVERSIGHT ON SINGLE AUDITS
|Publication Date:||22 March 2016|
Purpose: In accordance with the authority in DoD Directive 5106.01, this issuance:
- Establishes DoD policy for the implementation of single audit requirements in Part 200, Subpart F of Title 2, Code of Federal Regulations (CFR), which was issued pursuant to Chapter 75 of Title 31, United States Code.
- Assigns DoD responsibilities for the follow-up and oversight of single audits performed in accordance with Part 200, Subpart F of Title 2, CFR; DoD Grant and Agreement Regulations in Chapter I, Subchapter C of Title 32, CFR; the Federal Acquisition Regulation (FAR), and the Defense Federal Acquisition Regulation Supplement.
APPLICABILITY. This issuance applies to OSD, the Military Departments, the Office of the Chairman of the Joint Chiefs of Staff and the Joint Staff, the Combatant Commands, the Office of the Inspector General of the Department of Defense, the Defense Agencies, the DoD Field Activities, and all other organizational entities within the DoD (referred to collectively in this issuance as the "DoD Components").