DODD 7600.10(D) 03/17/04
AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS
|Publication Date:||17 March 2004|
REISSUANCE AND PURPOSE. This Directive:
Reissues reference (a), updates policy, assigns responsibilities, and defines terminology in the implementation of the single audit requirements of reference (b), which was issued pursuant to reference (c). Additionally, this Directive updates policy and assigns responsibilities of the single audit requirements under references (d), the FAR and DFARS (references (e) and (f)).
APPLICABILITY. This Directive 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 Department of Defense (hereafter referred to collectively as "the DoD Components") that provide Federal awards to States, local governments, and non-profit organizations.