41 CFR § 102-37.350
Does coverage under the single audit process in OMB Circular A-133 exempt a SASP from other reviews of its program?
June 9, 2020
No, although SASPs are covered under the single audit process in OMB Circular A-133, from time to time the Government Accountability Office (GAO), GSA, or other authorized Federal activities may audit or review the operations of a SASP. GSA will notify the chief executive officer of the State of the reasons for a GSA audit. When requested, you must make available financial records and all other records of the SASP for inspection by representatives of GSA, GAO, or other authorized Federal activities.
[67 FR 2584, Jan. 18, 2002, as amended at 71 FR 23868, Apr. 25, 2006]