32 CFR 37.1115
§ 37.1115 What are my responsibilities related to participants' single audits?
United States · 32 CFR — National Defense · Status: effective
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- Citation
- 32 CFR 37.1115, § 37.1115 What are my responsibilities related to participants' single audits?, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/145010
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Full text
For audits of for-profit participant's systems, under §§ 37.640 through 37.660, you are the focal point within the Department of Defense for ensuring that participants submit audit reports and for resolving any findings in those reports. Nonprofit participants send their single audit reports to a Governmentwide clearinghouse. For those participants, the Office of the Assistant Inspector General (Auditing) should receive any DoD-specific findings from the clearinghouse and refer them to you for resolution, if you are the appropriate official to do so.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.