GAQC Circular A-133 Resources 

The GAQC’s resources relating to performing single audits under OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.


  • Key Federal Players in the Single Audit Process

  • Understanding the Effect of the new Uniform Guidance regulation on your 2015 Circular A-133 Audits

  • Federal Agency Requests for Auditor Certifications

Archived GAQC Alerts

GAQC Alerts contain critical and time sensitive information about governmental audit developments and this page contains all archived alerts issued to date.  Here is a sampling of OMB Circular A-133 related alerts:

Archived Web Events

Access the GAQC Web event on the 2015 Compliance Supplement and other single audit updates

Access the GAQC Web event on auditor planning considerations under the Uniform Guidance and how will affect your Circular A-133 audits

Access a summary of additional archived GAQC Web events that cover various Circular A-133 topics 

Tools and Practice Aids

Access various GAQC single audit tools and aids.

Quick Links to Key Government and Other Resources

OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations

2015 OMB Compliance Supplement

Previous Year’s OMB Compliance Supplements

OMB Grants Management Information

Federal Audit Clearinghouse

AICPA Audit Guide, Government Auditing Standards and Single Audits (2015 Edition)

A sampling of Circular A-133 Report Illustrations (To be used for reports for single audits of entities with fiscal years ending before December 26, 2015)

Guide for Desk Reviews of OMB Circular A-133 Audit Reports (checklist used by federal agencies)

Guide for Quality Control Reviews of OMB Circular A-133 Audits (checklist used by federal agencies)

Other Useful Web Links

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