AGA Partnership Releases Comparison of Single Audit Act and Improper Payments Information Act

A paper just approved by AGA's Partnership for Intergovernmental Management and Accountability (Partnership) helps bridge the knowledge gap between management and auditors. The paper compares the Single Audit Act Amendments of 1996 (SAA) and the Improper Payments Information Act of 2002 (IPIA) from a number of perspectives, including: area of coverage; scope; extent of testing; reporting of results; basis of testing; the treatment of overpayments and underpayments; time frames and the rotation of program testing. The paper was completed by a special work group created by the Partnership. The Leveraging the Single Audit/Strategies for Reducing Improper Payments Work Group was created by the Partnership under its charge from AGA's National Executive Committee to open the lines of communication among governments. Chaired by George Strudgeon of the Virginia Office of Public Accounts, the work group is comprised of financial professionals from the federal, state and local levels of government. The report is available online.