OMB Circular A-133 

Entities that receive federal funds are subject to audit requirements that are commonly referred to as single audits. Among other things, the Single Audit Act Amendments of 1996 are 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. Links on this page will take you to important information about Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, (Circular A-133) as well as related resources offered by the GAQC.

Access to Circular A-133 and Other Related OMB Documents

The grants management section of the OMB Web site (www.omb.gov/grants) is where auditors can access Circular A-133 and other key documents of importance to a single audit.  For example, in addition to Circular A-133, you can find the OMB cost principles, the administrative requirements for federal awards, and various editions of the OMB Compliance Supplement

Information on OMB Proposed Revisions to Circular A-133 and Other Grant Management

Requirements as described further in GAQC Alert #211, OMB has proposed revisions to Circular A-133, the OMB cost principles, and the administrative requirements in a Federal Register Notice and a Proposed Guidance document titled, Proposed OMB Uniform Guidance: Cost Principles, Audit, and Administrative Requirements for Federal Awards. GAQC Alert #211 provides more information about the Proposed Guidance and describes how you can access the guidance, as well as other related documents such as the Federal Notice, a side-by-side comparison of the changes to Circular A-133 and more. Access the OMB Web page that contains all relevant documents.

Read the GAQC’s comment letter on the OMB proposals described above.  The comprehensive letter expresses support for the overall direction of the proposals but also communicates a number of significant concerns, overarching observations, and other comments. 

The OMB has not indicated the timeframe for the issuance of a final regulation or a potential effective date of the regulation once issued.  The GAQC will send a GAQC Alert in the future once more is learned about these timing questions.

AICPA Response to OMB Proposed 2013 SF-SAC Updates

The GAQC on behalf of the AICPA provided comments on the OMB proposed revisions to the Data Collection Form (SF-SAC) and related Form instructions.  Read GAQC Alert #221 for details of the proposed changes and the Register Notice.  Overall, we support OMB updating both the Form and instructions.  However, we have several overarching comments, as well as a number of specific comments on the Form and the instructions.  Click here to read the detail comments.

Access GAQC Single Audit Practice Aids

Access a collection of GAQC single audit Practice Aids designed to assist members in performing high-quality single audits. 

Archived Webcast on 2013 Compliance Supplement 

The GAQC held a member audio Webcast that was designed to assist participants in understanding the changes made in the 2013 Compliance SupplementAccess a no-continuing professional education archive of this event

Access the 2013 Compliance Supplement 

On July 2, 2013, the Office of Management and Budget issued the final 2013 OMB Circular A-133 Compliance Supplement. Access the final 2013 OMB Compliance Supplement and read GAQC Alert #224 to learn more about key matters and changes to the Compliance Supplement

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Important Notice Regarding the 2015 OMB Compliance Supplement

Guidance Draft 2015 OMB Compliance Supplement Part 4 Agency Program Requirements (Grouped by Federal Agency) for use only for planning purposes, this is not the final Supplement.
Published on December 10, 2015

Important Notice Regarding the 2015 OMB Compliance Supplement

Guidance Draft 2015 OMB Compliance Supplement Part 4 Agency Program Requirements for use only for planning purposes, this is not the final Supplement.
Published on October 21, 2015

Important Notice Regarding the 2015 OMB Compliance Supplement

Guidance Draft 2015 OMB Compliance Supplement for planning purposes only.
Published on July 10, 2015

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

Article 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

Article 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

Overview GAQC Summary of Draft 2014 Compliance Supplement Proposed Revisions read GAQC Alert #238 for details.
Published on January 03, 2014

AICPA Response to OMB Proposed 2013 SF-SAC Form Revisions - Final

Comment Letter 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

Comment Letter 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

Article 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

GAQC Summary of 2013 Compliance Supplement Proposed Revisions

Overview 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 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

Article 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

AICPA Comment Letter on OMB Advance Notice of Proposed Reforms to A-133

Comment Letter AICPA Comment Letter (April 30, 2012) to OMB Advance Notice of Proposed Guidance, Reform of Federal Policies Relating to Grants and Cooperative Agreements; Cost Principles, and Administrative Requirements (Including Single Audit Act)
Published on May 07, 2012

OMB Circular A-133 2009 Compliance Supplement

Toolkit This table contains a list of new programs and major changes to programs for OMB Circular A-133 2009 Compliance Supplement.
Published on August 17, 2011

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Government Auditing Standards and Single Audits - Audit Guide

Fully updated for the OMB Uniform Guidance for federal awards, this February 2015 edition provides up-to-date information regarding performing a single audit, including example auditor reports for both the financial statement audit and the OMB compliance audits.



Not-for-Profit Entities: Checklists and Illustrative Financial Statements

This April 30, 2015 update identifies the reporting requirements you need to know and apply to meet the applicable standards. This edition contains a complete set of illustrative financial statements to assist readers in understanding and applying standards.

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