Office of the Chief Information Officer

United States Department of Agriculture

Departmental Regulation 2400-006

Office of the Chief Financial Officer

Single Audit:  Audit Follow Up – Management Decision – Compliance Supplement


  1. The United States Department of Agriculture (USDA) policy for effective implementation of the Single Audit Act Amendments of 1996, Public Law (P.L.) 104-156, and Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), 2 Code of Federal Regulation (CFR) Part 200, which require that non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards have a single or program-specific audit conducted for that year in accordance with the provisions of 2 CFR part 200.
  2. This Departmental Regulation (DR) requires Mission Area, agency, business unit, and staff office Key Program Officials to use the results of single audits to:
    1. Issue management decisions 30 days prior to submission to the FAC to ensure recipients of USDA awards resolve current year and recurring findings identified in their single audit reports; and
    2. Summarize and communicate single audit results and recipient actions to audit findings to Single Audit Key Management Liaison Officials for their use in evaluating Mission Area, agency, business unit, and staff office’s program staff oversight and monitoring of recipient performance and identifying programwide and recipient-specific problem areas needing management attention.
PDF icon DR 2400-006.pdf252.88 KB