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Government audits are rigorous audits or examinations of an entity that expends $500,000 or more of Federal assistance (commonly known as Federal funds, Federal grants, or Federal awards) received for its operations.[1][2][3] Usually performed annually,[4] the Single Audit’s objective is to provide assurance to the US federal government as to the management and use of such funds by different recipients, such as States, cities, universities, and non-profit organizations, among others. The audit is typically performed by an independent certified public accountant (CPA) and encompasses both financial and compliance components.

Each year, the government awards billions of dollars in grants, loans, loan guarantees, property, cooperative agreements, interest subsidies, insurance, food commodities, and direct appropriations and federal cost reimbursements which are subject to audit requirements.[5]

Evaluating government websites

Government websites should include:

  • Information about regular audits.
  • Audit results should be posted online for the past 3-5 years.
  • Scheduled financial audits posted online
  • Performance audits should be conducted and posted online.

Audits are shown under Budget and Finance link.

See also


  1. OMB Office of Federal Financial Management, The Single Audit
  2. OMB Circular A-133; Subpart B - Audits; §___.200 - Audit requirements
  3. Understanding Single Audits by Henry Flood, Grantsmanship Center Magazine, Fall 2002, retrieved on June 30, 2006
  4. OMB Circular A-133; Subpart B - Audits; §___.220 - Frequency of audits
  5. Government Audit Quality Center, Definition of Government Audit