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The Effect of Single Audit Findings on the Auditee's Federal Grant Awards

机译：单一审核结果对被审核方联邦补助金授予的影响

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摘要

The Single Audit Act (SAA) of 1984, as amended in 1996, encourages sound financial management by those who receive federal funds. Single audits are designed to help the federal government protect and safeguard federal funds by exercising proper oversight of non-federal entities' expenditures of federal grant monies. Consistent with the provisions of the SAA, auditors function as chief agents of federal control to enhance accountability between the federal government and the nonfederal recipients of federal grant awards. Auditors' reporting of single audit findings provides the opportunity to take actions that hold recipients of federal grant awards accountable for spending of federal funds. The study consisted of an examination of auditors' perceptions, based on lived experiences, of how the reporting of single audit findings affects non-federal entities' ability to receive federal grant awards subsequent to the issuance of single audit reports in accordance with the Office of Management and Budget's (OMB) Circular A-133 and Uniform Guidance. The researcher used qualitative research method and Moustakas' transcendental phenomenology research design to purposefully select a sample of 20 certified public accountants with at least 3 years of experience in single audits from the population of licensed certified public accountants who performed single audits in the state of New Mexico and were approved by the New Mexico State Auditor Office as independent public accountants for governmental entities in New Mexico. The researcher used the modified Van Kaam analysis method to analyze data collected in the interviews of research participants. This study sought to understand how auditors experience the effectiveness of the SAA as an accountability mechanism for the federal government to oversee expenditures of federal grant awards by non-federal grantees and found that federal grant making agencies do not affect consequences to non-compliant recipients of federal grant awards in response to reported single audit findings.
机译：于1996年修订的1984年《单一审计法》（SAA）鼓励接受联邦资金的人进行合理的财务管理。单一审核旨在通过对非联邦实体对联邦拨款的支出进行适当监督，来帮助联邦政府保护和保障联邦资金。根据SAA的规定，审计师充当联邦控制的主要代理人，以增强联邦政府与联邦补助金的非联邦接受者之间的问责制。审计师对单个审计发现的报告提供了采取行动，使接受联邦赠款的人对联邦资金的支出负责的机会。该研究包括根据经验，对审计师的看法进行审查，以了解单一审计结果的报告如何影响非联邦实体根据美国审计署发布单一审计报告后获得联邦拨款的能力。管理和预算（OMB）A-133号通告和统一指南。研究人员使用定性研究方法和Moustakas的先验现象学研究设计，从新州中进行过一次审计的有执照的注册会计师中，有选择地从20名注册会计师中进行了至少3年的单次审计。墨西哥，并由新墨西哥州审计师事务所批准为新墨西哥州政府实体的独立公共会计师。研究人员使用改良的Van Kaam分析方法来分析研究参与者访谈中收集的数据。这项研究试图了解审计师如何体验SAA作为联邦政府监督非联邦受赠人的联邦赠款拨款支出的问责机制的有效性，并发现联邦赠款代理机构不会影响对不合规的受赠人的后果联邦拨款奖励，以回应所报告的单个审计结果。

著录项

  • 作者

    Ekofo, Angela N.;

  • 作者单位

    Capella University.;

  • 授予单位 Capella University.;
  • 学科 Accounting.;Public administration.;Management.
  • 学位 Ph.D.
  • 年度 2018
  • 页码 172 p.
  • 总页数 172
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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