1、 DOD INSTRUCTION 7600.10 FOLLOW-UP AND OVERSIGHT ON SINGLE AUDITS Originating Component:Office of the Inspector General of the Department of Defense Effective:March 22,2016 Releasability:Cleared for public release.Available on the Internet from the DoD Issuances Website at http:/www.dtic.mil/whs/dir
2、ectives.Reissues and renames:DoD Instruction 7600.10,“Audits of States,Local Governments,and Non-Profit Organizations,”January 3,2014 Approved by:Glenn A.Fine,Acting Inspector General of the Department of Defense Purpose:In accordance with the authority in DoD Directive 5106.01,this issuance:Establi
3、shes DoD policy for the implementation of single audit requirements in Part 200,Subpart F of Title 2,Code of Federal Regulations(CFR),which was issued pursuant to Chapter 75 of Title 31,United States Code.Assigns DoD responsibilities for the follow-up and oversight of single audits performed in accordance with Part 200,Subpart F of Title 2,CFR;DoD Grant and Agreement Regulations in Chapter I,Subchapter C of Title 32,CFR;the Federal Acquisition Regulation(FAR),and the Defense Federal Acquisition Regulation Supplement.
