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    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 ( 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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    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

    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 December 30, 2010

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    Related AICPA Products

    Government Auditing Standards and Circular A-133 Audits - Audit Guide

    An essential resource for management and auditors of entities subject to an audit under Government Auditing Standards and Circular A-133. Updated as of February 1, 2014.

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    Monday, September 15 - Do your audits of HUD-assisted projects make the grade? Receive high marks when you are well-versed on HUD organizations, programs, policies, and procedures. Learn how to discern the various audit requirements for HUD programs and how to comply with specific HUD regulations, contracts, and procedures. Plus, review the latest developments on professional standards affecting particular federal programs and how they impact your audits.

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