OMB Circular A-133 Report Illustrations

Note:  These reports apply to audits of periods ending before December 15, 2012 (pre-clarity).  If you are auditing an entity with a period ending on or after December 15, 2012, access the updated illustrative clarity reports here.

The following report illustrations provide examples for auditor reporting required under Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations (Circular A-133).   

  • Circular A-133 Report Illustrations.  Provides examples of the report on compliance with requirements that could have a direct and material effect on each major program and on internal control over compliance in various circumstances. These illustrative reports incorporate Statement on Auditing Standard (SAS) No. 119, Supplementary Information in Relation to the Financial Statements as a Whole. There is also an illustration of the Schedule of Findings and Questioned Costs.

  • Program-specific audit report illustration. Provides examples of the reports issued under a program-specific audit.


These report illustrations also appear in the 2012 edition of the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits which is available through CPA2Biz.