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This Circular establishes standards for auditing States, local governments, and non-profit organizations that expend Federal awards. It covers audit requirements, responsibilities, procedures, and reporting for Federal agencies, pass-through entities, and auditees.
A guide for auditing federal assistance and grant programs and their recipients, created by the Office of Management and Budget (OMB). It covers 14 compliance requirements, program-specific details, internal control, and audit procedures.
2 cfr part 200, appendix xi. compliance supplement. june 2016. executive office of the president office of management and budget
This web page provides guidance on how to audit federal awards under OMB Circular A-133 in the context of the American Recovery and Reinvestment Act (ARRA). It covers topics such as CFDA numbers, major program determination, SEFA, and transparency and accountability requirements.
25 kwi 2016 · Single Audit, formerly OMB Circular A-133, is an audit of non-federal entities that spend $750,000 or more in federal funds. Learn about the Single Audit test model, the draft expanded SF-SAC form, and the Section 5 Grants Pilot.
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 to 2...
This document provides guidance to auditors of non-Federal entities that administer Federal financial assistance programs. It covers program objectives, procedures, and compliance requirements for various Federal programs, as well as audit objectives and procedures.
