GAQC Alert No. 119 

August 19, 2009 

Problem with Leads to Inaccurate Notation of Single Audit Applicability


Late last week, the Governmental Audit Quality Center (GAQC) became aware, through several of our members, of a problem with the Catalog of Federal Domestic Assistance (CFDA) Web site ( The problem involves a field in the CFDA Web site for each program (field 112) that identifies whether an audit under Office of Management Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, is required for the program. The members that identified this issue became aware of the problem when they noticed that several long-standing and significant programs that have always been subject to Circular A-133 were noted in as not having a Circular A-133 audit requirement.

After discussing this matter with OMB and several federal agency representatives, we confirmed there is a problem with that occurred after a system update was made in early May 2009. Since that time, erroneously defaulted to a "no Circular A-133 audit requirement" response in field 112 for many federal programs. OMB is currently working with the appropriate federal agencies to fix this problem and we will inform you as soon as it has been resolved.

What Does This Mean to Auditors?

Members should inform staff working on single audits about this problem as soon as possible. If staff has encountered a program page in that indicates a program does not have a Circular A-133 audit requirement, they should check the 2009 OMB Compliance Supplement and the recently issued Addendum #1 to the Compliance Supplement (see GAQC Alert #118). If the program is included in either of these documents, it should be assumed that is in error and that the program is subject to Circular A-133. If the program does not appear in the Supplement or its addendum, staff should contact the single audit coordinator for the agency under which the program falls to obtain a definitive answer about whether Circular A-133 applies. Federal single audit coordinators and their contact information are listed in Appendix 3, Federal Agency Contacts for A-133 Audits, of the Compliance Supplement.

Remember that this problem has been in existence since early May. Therefore, if your staff relied upon information in in terms of Circular A-133 applicability since then as part of audit planning or performance, it is possible that they could have relied upon erroneous information. It is important to re-check the information or get verbal confirmation from the appropriate federal agency before completing your single audits.


AICPA Governmental Audit Quality Center

Back to top


As a member of the Center, your firm will receive periodic updates on important developments related to governmental audits, as well as the activities of the Center. To stay abreast of these and other relevant events, please visit the Center Web site at Also, we welcome any suggestions or questions. Please send them by e-mail to

Back to top

Members of the Governmental Audit Quality Center (GAQC) may only reproduce and distribute GAQC e-alerts internally within a firm to other Center member firm personnel as part of the firm's professional services. For information about permission to copy any part of these documents for redistribution or inclusion in other work, please click on the copyright notice at the bottom of the page or phone the AICPA copyright permission hotline (919) 402-4031.

©2009 The American Institute of Certified Public Accountants,
AICPA Online privacy policies and copyright information.
AICPA, 1211 Avenue of the Americas, New York, NY 10036

Back to top


Copyright © 2006-2016 American Institute of CPAs.