"1. A copy of all Single Audit findings reported to an agency must be delivered to the [General Accounting Office (GAO)] in electronic format, at [email protected], within two (2) business days of receipt.

1.1 This delivery must be accomplished before an agency makes any response to the Auditor General with respect to any Single Audit findings. " 

- Per SAAM 1017,  Required Submission to the GAO of Agency-specific Single Audit Findings

In addition to SAAM 1017, this is a reminder of the requirements associated with receiving a Single Audit finding:

• In response to their Single Audit findings, agencies are required to submit a corrective action plan (CAP) to the GAO and the Auditor General within one week of receipt of the finding. 

• The Corrective Action Plan Guidance for State Agencies document is available on the GAO website under Financials on the Federal & Cost Accounting webpage: https://gao.az.gov/financials/federalcost-accounting. 

• Submit Single Audit findings and CAPs to [email protected].

Cooperation between state agencies and the GAO in responding to findings facilitates a timely Single Audit. Contact [email protected] with any questions or concerns.