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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,...
2 cfr part 200, appendix xi. compliance supplement. june 2016. executive office of the president office of management and budget
OMB Circular A-133 (68 FR 38401) to increase the audit threshold to an aggregate expenditure of $500,000 in Federal funds and to make changes in the thresholds for cognizant and oversight agencies.
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, Relocated...
OMB Circular A-133, due to the inherent risk associated with the transparency and accountability requirements governing expenditures of ARRA awards, any program or cluster with expenditures of ARRA awards would not qualify as a low-risk Type A.
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.
omb circular a-133 compliance supplement march 2002 executive office of the president office of management and budget . march 2002 table of contents table of contents part 1 - background, purpose, and applicability
