Policy

• OMB Circular A-133 [Full Document ]
  Full policy for Audits of States, Local Governments, and Non-Profit Organizations.
• OMB Uniform Guidance [Full Document ]
  Full policy for Audits of States, Local Governments, and Non-Profit Organizations.
• OMB Compliance Supplement - to assist auditors in performing the required audits.
  • OMB 2022 Compliance Supplement
  • OMB 2021 Compliance Supplement
  • OMB 2020 Compliance Supplement
  • OMB 2019 Compliance Supplement
  • OMB 2018 Compliance Supplement
  • OMB 2017 Compliance Supplement
  • OMB 2016 Compliance Supplement

Accounting

• American Institute of Certified Public Accountants (AICPA)
  AICPA hotline: (877) 242-7212
  AICPA ethics hotline: (888) 777-7077 (select option 6)

Audit Component Examples [from the American Institute of Certified Public Accountants (AICPA) ]

• Illustrative Auditor's Reports

Federal Awards

• Catalog of Federal Domestic Assistance (CFDA)
  Full list of current federal programs available to organizations and governments.

Data & Research

• Government Statistics from the U.S. Census Bureau
  Sources of federal, state, and local government data.
• Single Audit Database
  Single audit form data submitted to the Federal Audit Clearinghouse.
• USASpending.gov
  Tracks federal grants and contracts.

Single Audit Community

• American Institute of Certified Public Accountants (AICPA) Governmental Audit Quality Center
  Community of organizations that perform governmental audits.
• IGnet
  Portal to the Federal Inspector General community.
• U.S. Chief Financial Officers Council
  Federal grants and governance policy committee.

Other Government Reporting

• eZ-Audit
  For reporting Federal Student Aid audits to the Department of Education.
• FederalReporting.gov
  For reporting ARRA funds.
• Real Estate Assessment Center
  For reporting housing data to the U.S. Department of Housing and Urban Development.

Get Additional Help

• Single Audit Contacts
  Contact information for federal agencies and the Federal Audit Clearinghouse.