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  1. American Recovery and Reinvestment Act (March 22, 2010)) located at the OMB Management website (http://www.whitehouse.gov/omb/management) have significant implications for audits performed under OMB Circular A-133. The ARRA imposes new transparency and accountability requirements on Federal awarding agencies and their recipients. The single audit

  2. The audit finding detail as described in §___.510(b)(1) of OMB Circular A-133 is required to include Federal program and specific Federal award identification including the CFDA title and number.

  3. Appendix VII Other OMB Circular A-133 Advisories. I. American Recovery and Reinvestment Act. Background.

  4. Compliance supplement refers to the Circular A-133 Compliance Supplement, included as Appendix B to Circular A-133, or such documents as OMB or its designee may issue to replace it.

  5. Appendix C to OMB Circular A-123 – Requirements for Payment Integrity Improvement (Revised March 5, 2021) (79 pages, 2,743 MB)

  6. 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 ...

  7. Included in Appendix VII of the Supplement is a list of ARRA-funded programs that are not covered by the Single Audit requirements, and therefore, are not required to be included in the Schedule of Expenditures of Federal Awards (SEFA) or in the determination of major programs.

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