Final Draft 2012 OMB Circular A-133 Compliance Supplement 

Due to a delay in the finalization of the 2012 U. S. Office of Management and Budget (OMB) Compliance Supplement (Supplement), the OMB has provided the Governmental Audit Quality Center (GAQC) and certain other stakeholder groups with a final draft version of the Supplement so that auditors can use it to begin planning their 2012 single audit engagements.  In providing this draft, OMB asked us to remind auditors that it is still subject to change during the final OMB clearance process.  With that said, the draft has previously been vetted with the various federal agencies and other stakeholders and OMB does not expect any significant changes.  The GAQC will inform members of the issuance of the final 2011 Supplement as soon as it is released by OMB.

2012 Compliance Supplement Sections:

Table of Contents

Part 1 -- Background, Purpose, and Applicability

Part 2 -- Matrix of Compliance Requirements

Part 3 -- Compliance Requirements

Part 4 -- Agency Program Requirements - Introduction

Part 4 -- U.S. Agency for International Development (USAID)

Part 4 -- Department of Agriculture (USDA)

Part 4 -- Department of Commerce (DOC)

Part 4 -- Department of Defense (DOD)

Part 4 -- Department of Energy (DOE)

Part 4 -- Department of Homeland Security (DHS)

Part 4 -- Department of Education (ED)

Part 4 -- Department of Health and Human Services (HHS)

Part 4 -- Department of Housing and Urban Development (HUD)

Part 4 -- Department of the Interior (DOI)

Part 4 -- Department of Justice (DOJ)

Part 4 -- Department of Labor (DOL)

Part 4 -- Department of Transportation (DOT)

Part 4 -- Department of the Treasury (TREAS)

Part 4 -- Appalachian Regional Commission (ARC)

Part 4 -- National Endowment for the Humanities (NEH)

Part 4 -- Environmental Protection Agency (EPA)

Part 4 -- Corporation for National and Community Service (CNCS)

Part 4 -- Social Security Administration (SSA)

Part 5 -- Clusters of Programs

Part 6 -- Internal Control

Part 7 -- Guidance for Auditing Programs Not Included

Appendix 1 -- Federal Programs Excluded From A-102 Common Rule

Appendix 2 -- Federal Agency Codification of Certain Government wide Grants Requirements

Appendix 3 -- Federal Agency Contacts for A-133 Audits

Appendix 4 -- Internal Reference Tables

Appendix 5 -- List of Changes for the 2012 Compliance Supplement

Appendix 6 -- Disaster Waiver and Special Provisions Affecting Single Audits

Appendix 7 -- Other OMB Circular A-133 Advisories

Appendix 8 -- SAS 70 Examinations of EBT Organizations

Appendix 9 -- Compliance Supplement Core Team

Entire Draft 2012 OMB Compliance Supplement - Caution:  This file includes 1,552 pages and may be slow to download; therefore, you may want to consider downloading it in sections (see above)