The Single Audit Act of 1984: A Survey of Practitioners

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The Single Audit Act of 1984 (SAA) attempted to strengthen Congress's control over disbursement and monitoring of federal funds intended for governmental and nonprofit entities. The SAA's primary agent of federal control is the auditor. This article examines the historical development of the SAA and discusses the results of a survey of auditors and accountants who are members of the Intergovernmental Auditing Forum. The survey addresses auditors' conception of the SAA and the auditor's role in achieving better control of federal disbursements.

Original languageEnglish (US)
Pages (from-to)66-74
Number of pages9
JournalPublic Budgeting & Finance
Issue number2
StatePublished - Jun 1993


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