Circular A-133 provides for the issuance of a compliance supplement to assist auditors in planning and performing the required audits. Office of Management and Budget (OMB) Circular A-133, Compliance Supplement (the Supplement) identifies important compliance requirements that the federal government expects to be considered as part of an audit in accordance with the Single Audit Act and Circular A-133. Use of the Supplement is mandatory.
The Supplement is updated annually and contains specific audit guidance relating to individual federal programs. The Supplement provides a source of information for auditors to understand federal program objectives, procedures, and compliance requirements, as well as audit objectives and suggested audit procedures for determining compliance with these requirements.
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