We  did not independently test the reliability of the database. Reporting single audit results and recipient actions to correct audit findings  to agency management provides management with valuable information  for use in assessing program risks and identifying areas needing action. Agencies’ Efforts to Ensure That Single Audit Findings are Corrected

Education, HUD, and Transportation had procedures in place that  established responsibility for obtaining, distributing, and reviewing single  audit findings and for communicating that information to appropriate  officials for action. However, although required by OMB Circular A-133,  agencies often did not issue written management decisions or have  documentary evidence of their evaluations of and conclusions on recipient  actions to correct the audit findings.
What GAO Found

In examining the efforts of the Departments of Education, Housing and Urban Development, and Transportation to ensure that recipients corrected single audit report findings, GAO found that each agency had procedures for obtaining and distributing the audit reports to appropriate officials for action. However, they often did not issue the required written management decisions or have documentary evidence of their evaluations of and conclusions on recipients' actions to correct the audit findings. In addition, program managers did not summarize and communicate information on single audit results and recipient actions to correct audit findings to agency management.