Draft 2010 OMB Circular A-133 Compliance Supplement for Use in Planning Your Single Audits

NOTE: OMB issued the final 2010 U.S. Office of Management and Budget (OMB) Compliance Supplement on July 30, 2010 which is accessible by clicking here . 

OMB provided a draft of the Supplement to the GAQC (posted below) and other stakeholder organizations so that auditors could use it for planning purposes. In light of this, a new section of Appendix V summarizes the changes that have been made to the Supplement since the draft was released. If you have been using the draft Supplement for planning purposes, or perhaps even to get started on actual testing, it is very important that you use the final Supplement for your 2010 single audits. Additionally, you should closely review the new section of Appendix V to ascertain whether anything that you might have referred to in the draft document has changed or whether there were any related additions or deletions. 


Due to a delay in the finalization of the 2010 U. S. Office of Management and Budget (OMB) Compliance Supplement (the Supplement), the OMB has provided the GAQC and other stakeholder groups with a draft version of the Supplement so that auditors can use it to plan their single audit engagements.  Typically, the Supplement is issued annually in early Spring.  However, the 2010 Supplement is currently behind schedule and is going through a final clearance review process at OMB which could take at least several more weeks.  Therefore, this draft is being released so that auditors can get started on their 2010 planning process.  As soon the 2010 Supplement is issued in final form, we will send GAQC members a GAQC Alert notification.  

The draft Supplement includes the normal types of changes made by OMB each year.  Auditors should review Appendix 5, List of Changes for the 2010 Compliance Supplement, below to learn more about those changes.  However, most importantly auditors should refer immediately to Appendix 7, Other OMB Circular A-133 Advisories, for critical changes to the major program determination process both for situations where a client has expended funds relating to the American Recovery and Reinvestment Act of 2009 (Recovery Act) and also in situations unrelated to the Recovery Act. To learn more about this important Appendix and changes to the major program determination process (both Recovery Act and non-Recovery Act related), you should listen to a recently held archived GAQC Web event titled: The Recovery Act: Information You Need to Plan and Perform Your 2010 Single Audits.  Because of the importance of this information, we have left this archived event open to the public.


The individual links below will take you to the various parts of the draft Supplement or alternatively, you can access the entire draft Supplement in a zip file by clicking on the zip file link at the bottom of the list below. 

Draft 2010 Compliance Supplement Sections:

Table of Contents

Part 1 -- Background, Purpose, and Applicability

Part 2 -- Matrix of Compliance Requirements

Part 3 -- Compliance Requirements

Part 4 -- Agency Program Requirements -- Introduction

Part 4 -- Department of Commerce (DOC)

Part 4 -- Department of Defense (DOD)

Part 4 -- Department of Energy (DOE)

Part 4 -- Department of Homeland Security (DHS)

Part 4 -- Department of Education (ED)

Part 4 -- Department of the Interior (DOI)

Part 4 -- Department of Justice (DOJ)

Part 4 -- Department of Labor (DOL)

Part 4 -- Department of Transportation (DOT)

Part 4 -- Corporation for National and Community Service (CNCS)

Part 4 -- Department of Agriculture (USDA)

Part 4 -- Department of Health and Human Services (HHS)

Part 4 -- Department of Housing and Urban Development (HUD)

Part 4 -- Department of the Treasury

Part 4 -- National Endowment for the Humanities (NEH)

Part 4 -- Environmental Protection Agency (EPA)
Part 4 -- Social Security Administration (SSA)

Part 4 -- U.S. Agency for International Development (USAID)

Part 5 -- Clusters of Programs  Important Update as of 6-2-10:  The Office of Management and Budget has informed GAQC that the provision for a separate auditor opinion relating to the Zone Alternative contained in the Student Financial Assistance (SFA) cluster described on pages 5-3-44 and  5-3-48 of the draft 2010 Compliance Supplement will be deleted in the final 2010 Compliance Supplement.

Part 6 -- Internal Control

Part 7 -- Guidance for Auditing Programs Not Included

Appendix I -- Federal Programs Excluded From A-102 Common Rule

Appendix II -- Federal Agency Codification of Certain Governmentwide Grants Requirements

Appendix III -- Federal Agency Contacts for A-133 Audits

Appendix IV -- Internal Reference Tables

Appendix V -- List of Changes for the 2010 Compliance Supplement

Appendix VI -- Disaster Waiver and Special Provisions Affecting Single Audits

Appendix VII -- Other OMB Circular A-133 Advisories

Appendix VIII -- SAS 70 Examinations of EBT Organizations

Appendix IX -- Compliance Supplement Core Team

Click here to download a zip file of all the above files.