Common Problems Applying the 50%/25% Coverage Rule to Select Federal Programs
Explains some common problems that have been encountered when applying the 50%/25% rule to select federal programs to test as major programs in accordance with Section _.520(f) of Circular A-133.
Published on April 30, 2013
Use of a Program-Specific Audit to Satisfy OMB Circular A-133 Audit Requirements
Provides guidance on the use of a program-specific audit to satisfy OMB Circular A-133 Audit Requirements.
Published on March 08, 2013
Definition of Program-Specific Audits
Provides information and a definition of program-specific audits under OMB Circular A-133: A program-specific audit is an audit of an individual federal program (rather than a single audit of an entity's financial statements and federal programs).
Published on March 07, 2013
Availability of Program-Specific Audit Guides
A federal agency's Office of Inspector General will issue a program-specific audit guide that provides guidance on internal control, compliance requirements, suggested audit procedures, and audit reporting requirements for a particular federal program. This section provides guidance on use and availability of program-specific audit guides.
Published on April 07, 2011
Government & Not-for-Profit Catalog - CPE Self-Study and On-Site Training
Catalog of AICPA CPE self-study and on-site training publications and conferences available for government and not-for-profits, issued in the Fall/Winter of 2007.
Published on October 02, 2007
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