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OMB Circular A-122 – Cost Principles for Nonprofit Organizations, Relocated to 2 CFR. OMB Circular A-133 – Audits of States, Local Governments and Non-Profit Organizations,...
In 2024, OMB released an updated version of the Uniform Guidance. This page contains information that supports the implementation of these revisions, both for Federal practitioners and recipients. Information related to prior revisions is available for reference as well.
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 Applicability (9 pages, 216 KB)
OMB Responsibilities. OMB will review Federal agency regulations and implementation of this Circular, and will provide interpretations of policy requirements and assistance to ensure uniform,...
20 cze 2024 · What Was an A133 Audit? In accordance with the Single Audit Act of 1984 and OMB Circular A-133, non-federal entities, such as non-profit organizations, government entities, and educational institutions, that expended more than $500,000 in federal funding needed to undergo a single audit, known at the time as the A133 audit.
22 kwi 2024 · The Uniform Guidance consolidated, streamlined and superseded eight OMB Circulars, including Circulars A-21, A-110 and A-133. The Uniform Guidance, applicable to all federal grants and cooperative agreements, took effect on December 26, 2014.
Prior to the issuance of the Uniform Guidance, OMB Circular A-133 governed the audit requirements under the Single Audit Act. Subpart F of the Uniform Guidance replaces Circular A-133 with the Single Audit compliance supplement contained in Appendix XI of the Uniform Guidance.
