Definitions for "Single Audit"
Under the Single Audit Act of 1984, an audit that is specifically designed to meet the needs of all federal grantor agencies. Single audits must be performed in accordance with generally accepted auditing standards and the provisions of the Office of Management and Budget's Circular A-133, Audits of States, Local Governments, and non-profit organizations.
A comprehensive financial and compliance audit pursuant to OMB Circular A-128 of a county receiving federal funds through the Department; reviewed by Department audit staff.
A financial, internal control, and compliance audit of a nonfederal entity administering federal assistance awards including the financial statements of the entity.