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For recipients covered by the Single Audit Act Amendments of 1996 and OMB Circular A-133, recipients agree to separately identify the expenditures for Federal awards under the ARRA on the Schedule of Expenditures of Federal Awards (SEFA) and the Data Collection Form (SF-
- OMB CIRCULAR A-133 - The White House
Auditors are only required to perform the recalculation of...
- APPENDIX VII OTHER OMB CIRCULAR A-133 ADVISORIES - The White House
For recipients covered by the Single Audit Act Amendments of...
- OMB CIRCULAR A-133 - The White House
Auditors are only required to perform the recalculation of the Type A threshold described in §___.520(b)(3) of OMB Circular A-133 when the expenditures for a loan or loan guarantee program is more than four times that of the largest non-loan program (a cluster of programs is treated as one program).
Purpose. This Circular is issued pursuant to the Single Audit Act of 1984, P.L. 98-502, and the Single Audit Act Amendments of 1996, P.L. 104-156. It sets forth standards for obtaining...
For recipients covered by the Single Audit Act Amendments of 1996 and OMB Circular A-133, recipients agree to separately identify the expenditures for Federal awards under the ARRA on the Schedule of Expenditures of Federal Awards (SEFA) and the Data Collection Form (SF-
OMB Circular A-127 – was rescinded and replaced by Circular No. A-123 Appendix D. OMB Circular A-133 – Audits of States, Local Governments and Non-Profit Organizations, Relocated to...
Current Compliance Supplement. 2024 Compliance Supplement – 2 CFR Part 200 Appendix XI (May 2024) Title page and Table of Contents (9 pages, 452 KB) Part 1 — Background, Purpose, and ...
OMB Circular A-133 describes the non-Federal entity's responsibilities for managing Federal assistance programs (§ ___.300) and the auditor's responsibility with respect to the scope of audit (§___.500). Auditors are required to follow the provisions of OMB Circular A-133 and this Supplement. Applicability.