The Single Audit Act and Office of Management and Budget (OMB) Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations,” govern the auditing of Federal awards made to non-Federal entities. The purpose of this pamphlet is to provide basic information on the single audit process in straightforward and concise language. Users should refer to the Circular and other referenced documents for the language of the actual requirements.
Each year, the Federal Government provides over $300 billion–one-sixth of the Federal budget–in grants to non-Federal entities (States, local and tribal governments, colleges and universities, and other nonprofit organizations). Audits are a primary tool used by the Federal government to ensure that these funds are expended properly.
Questions and Answers Related to the Guidance on Medicare-approved Drug Discount Card
This memorandum is to reiterate and clarify current policy governing intentional program violations as set forth in the Food Stamp Program regulations.
The following memo represents our position on the question of whether the head of household may be held responsible for an IPV when the household member that committed the IPV cannot be determined.
The head of household may not be held "automatically" responsible for trafficking the household's benefits if there is no direct evidence identifying him/her as the guilty party. However, OGC was also supportive of holding the head of household responsible when there was sufficient circumstantial evidence to show his/her complicity in the violative act.