There are a myriad of acronyms as well as helpful web sites to assist both auditees and auditors of governmental entities. The following provides a list of web sites that may be of assistance.
|American Institute of CPAs (AICPA)||Summaries of recent auditing and other professional standards as well as other AICPA activities.||www.aicpa.org
|AICPA Accounting and Review Services Committee (ARSC)
||Develops and issues review and compilation standards and interpretations||Click here to view link|
|AICPA Financial Reporting Executive Committee (FinREC)||Issues SOPs, guides, Practice Bulletins containing financial, accounting, and reporting recommendations, among other things.||Click here to view link|
|AICPA Auditing Standards Board (ASB)||Develops and communicates comprehensive performance, reporting and control standards and practice guidance for nonissuers performing audit and attestation services.||
Click here to view link
|AICPA Store||To purchase AICPA products and service||www.cpa2biz.com|
|Catalog of Federal Domestic Assistance (CFDA)||Electronic searchable version of the CFDA. Federal financial assistance is classified into program categories in the CFDA. Circular A-133 defines federal programs as all federal awards under the same CFDA number.||www.cfda.gov|
|CPA.com||Empowering CPAs and Business for the digital age.||www.CPA.com|
|Department of Education: Office of Inspector General nonfederal Audits Team (DOE)||To carry out the responsibilities specified in the Single Audit Act and Circular A-133 and the Higher Education Reauthorization Act and implementing regulations.||Click here to view link|
|Department of Housing and Urban Development: Office of Inspector General (HUD)||Promotes the integrity, efficiency and effectiveness of HUD programs and operations to assist the Department in meeting its mission.||www.hud.gov/offices/oig|
|Department of Housing and Urban Development: Real Estate Assessment Center (REAC)||To centralize the assessment of all HUD housing into a single organization. Among other things, the REAC ream analyzes data, develops objective performance scores and delivers assessment results to HUD program staff, and others charged with preserving America's housing stock. The REAC team also assesses the quality of the audit work being performed on various types of housing audits.||www.hud.gov/offices/reac|
|Federal Accounting Standards Advisory Board (FASAB)||The accounting standard-setter for financial statement audits of federal entities. Summaries of recent accounting pronouncements and other FASAB activities.||www.fasab.gov|
|Federal Audit Clearinghouse (FAC)
||Assists federal agencies in obtaining Circular A-133 data and reporting packages, as well as assists auditors and clients to minimize the reporting burden of complying with Circular A-133 requirements.
||A powerful search engine and a collection of links that connect you to millions of websites-including those of the federal government; state, local; and Indian tribal governments; and foreign nations. For example, if you need to research a new regulation that might affect a federal program you are auditing, there are links to search the Code of Federal Regulations and the Federal Register.
|Government Accountability Office (GAO)
||Contains links to the hundreds of reports and testimony to the Congress each year on a variety of subjects, including accounting, budgeting, and financial management.
|GAO - Government Auditing Standards
||Web site with Government Auditing Standards (Yellow Book) and other related GAO guidance for governmental audits.
|Governmental Accounting Standards Board (GASB)
||The accounting standard-setter for financial statement audits of state and local governmental entities. Summaries of recent accounting pronouncements and other GASB activities.
||Web site which provides grantees a source to find and apply for federal grants.||grants.gov
||The Federal Inspectors General are often involved in performing desk reviews and quality control reviews of selected single audits.
|Library of Congress
||Access to print, pictorial and audio-visual collections and other digital services.
|Municipal Securities Rulemaking Board
||The MSRB regulates the municipal market.
|Office of Management and Budget (OMB)
||Oversees and coordinates the federal government's procurement, financial management, information, and regulatory policies.
|OMB - Grants Management Section||OMB is responsible for the various circulars that greatly affect governmental audits.||www.whitehouse.gov/omb/grants_default|
|Public Company Accounting Oversight Board||The PCAOB is a nonprofit corporation established by congress to oversee the audits of public companies in order to protect investors and the public interest by promoting informative, accurate, and independent audit reports.||www.pcaobus.org|
|Thomas Legislative Search||When performing governmental audits, there may be a need to review recent legislation related to particular federal programs.||https://thomas.loc.gov|
|USA.gov||Portal through which all government agencies can be accessed.||www.usa.gov|
|USASpending.gov||Searchable database with information on government contract, grant, and other award data.||USASpending.gov|