scope:

PURPOSE. This instruction:

a. Reissues DoD Directive (DoDD) 7600.10 (Reference (a)) as a DoD Instruction (DoDI) in accordance with the authority in DoDD 5106.01 (Reference (b)).

b. Establishes DoD policy and assigns responsibilities in the implementation of single audit requirements of the Office of Management and Budget (OMB) Circular No. A-133 (Reference (c)), which was issued pursuant to chapter 75 of Title 31, United States Code (Reference (d)).

c. Assigns DoD responsibilities for monitoring compliance with single audit requirements in accordance with Reference (c); DoD Grant and Agreement Regulations Chapter I, Subchapter C of Title 32, Code of Federal Regulations (CFR) (Reference (e)); the Federal Acquisition Regulation (FAR) (Reference (f)); and Defense Federal Acquisition Regulation Supplement (Reference (g)).

APPLICABILITY. This instruction applies to the Office of the Secretary of Defense, the Military Departments, the Chairman of the Joint Chiefs of Staff, the Combatant Commands, the Inspector General of the Department of Defense (IG DoD), the Defense Agencies, the DoD Field Activities, and all other organizational entities in the DoD (referred to collectively in this instruction as the "DoD Components").