GAQC Summary of 2015 Compliance Supplement Proposed Revisions
Quick Reference Guide:
2015 OMB Compliance Supplement Summary of Proposed Changes - Table Version
Published on January 20, 2015
Audit Quality Monitoring by Cognizant Agencies
OMB Circular A-133 requires that cognizant agencies for audit conduct or obtain quality control reviews of selected single audits. This section includes descriptions of these efforts, including desk reviews and quality control reviews (QCRs).
Published on November 18, 2014
Primary Sources of Single Audit Guidance
Explains the primary sources of AICPA audit standards and guidance regarding single audits, which are; Statement on Auditing Standards (SAS) No. 117, Compliance Audits.
Published on June 04, 2014
ADDED PROGRAMS FOR 2005 COMPLIANCE SUPPLEMENT
GAQC Summary of Draft 2014 Compliance Supplement Proposed Revisions read GAQC Alert #238 for details.
Published on January 03, 2014
DHS Letter on Audit of Eligible Stafford Act Claimed Costs (Hurricane Sandy) dated Aug 6, 2013
DHS Signed Memo that discusses the timing of the recording of eligible Stafford Act (Hurricane Sandy) incurred costs on the SEFA. The guidance revise the upcoming Compliance Supplement for FY 2014 to include the guidance per the attached memo. Audit of Eligible Stafford Act Claimed Costs (Hurricane Sandy) dated Aug 6,
Published on August 06, 2013
OMB Circular A-133
This section includes guidance related to single audits such as information as to its purpose, objectives, roles and responsibilities, and the major programs involved with single audits.
Published on July 10, 2013
AICPA Response to OMB Proposed 2013 SF-SAC Form Revisions - Final
The GAQC on behalf of the AICPA provided comments on the Office of Management and Budget (OMB) proposed revisions to the Data Collection Form (SF-SAC) and related Form instructions. Overall, we support OMB updating both the Form and instructions. However, we have several overarching comments, as well as a number
Published on July 10, 2013
AICPA comment on the OMB Proposed Rule, Reform of Federal Policies Relating to Grants
The AICPA and Governmental Audit Quality Center appreciate the opportunity to comment on the Office of Management and Budget (OMB) Proposed Rule, Reform of Federal Policies Relating to Grants and Cooperative Agreements: Cost Principles and Administrative Requirements (Proposed Rule), and the related Proposed OMB Uniform Guidance: Cost Principles, Audit, and
Published on June 03, 2013
Non-Authoritative Practice Aid Tips for Getting Through a Quality Control Review Introduction
Office of Management and Budget requires that cognizant agencies for audit (as defined in Circular A-133) shall conduct or obtain quality control reviews of selected single audits. This practice aid provides tips for getting through a quality control review.
Published on May 03, 2013
Part 7 - Guidance for Auditing Programs not Included in this Compliance Supplement
Final Draft For Planning Purposes Only - OMB Circular A-133 - Compliance Supplement - 2012
Published on April 10, 2013
HRSA 340B Pricing Program Stakeholder email
Email from HRSA, Office of Pharmacy Affairs to 340B stakeholders regarding HRSA Policy Release Update on 340B Drug Pricing Program.
Published on March 20, 2013
GAQC Summary of 2012 Compliance Supplement Proposed Revisions
Table that summarizes proposed changes and updates to the OMB 2012 Compliance Supplement.
Published on February 21, 2013
GAQC Summary of 2013 Compliance Supplement Proposed Revisions
Table that summarizes proposed changes and updates to the OMB 2013 Compliance Supplement.
Published on January 07, 2013
Applicability and Overview of Key Components
Overview of single audit requirements put into place by the Single Audit Act Amendments of 1996 which were intended to promote sound financial management, including effective internal control, with respect to federal awards administered by state and local governments and Not-for-Profit Organizations.
Published on November 20, 2012
OMB Circular A-133 Audit Refresher-Major Programs
Provides guidance on Circular A-133's requirements for major program selection to assist in understanding the risk-based approach to audit higher risk programs.
Published on May 30, 2012