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Federal Government Audit Related Resources:

Government Auditing Standards (Yellow Book)

The Comptroller General of the United States has issued Government Auditing Standards, to be followed by auditors and audit organizations when required by law, regulation, agreement, contract or policy.  Government Auditing Standards includes requirements relating to the auditor's professional qualifications, the quality of audit effort, and the characteristics of quality audit reports.  Georgia Law requires that audits of local governments be performed in accordance with standards prescribed by the U.S. General Accounting Office (GAO).

Single Audit Act

The Single Audit Act of 1984 established requirements for audits of financial statements of local governments and for testing and reporting on internal controls and compliance with laws and regulations relevant to federal financial assistance programs.  The Single Audit Act Amendments of 1996 substantially revised the provisions of the original act.  See Full Text with Hypertext table of contents and internal cross references.

OMB Circular A-133 Audits of States, Local Governments, and Non-Profit Organizations

The U.S. Office of Management and Budget has provided guidance for implementing the amended Single Audit Act in OMB Circular A-133.  The final version of OMB A-133 was issued in the Federal Register on June 30, 1997.

Illustrative OMB Circular A-133 Report Examples

The AICPA has developed illustrative report examples which should be used by auditors to assist in preparing audit reports under the new requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organization, effective for fiscal years beginning after June 30, 1996.

Catalog of Federal Domestic Assistance

The Catalog of Federal Domestic Assistance is a government-wide compendium of Federal programs, projects, services, and activities which provide assistance or benefits to the American public.  It contains financial and nonfinancial assistance programs administered by departments and establishments of the Federal government.

OMB Circular A-133 March 2009 Compliance Supplement

The OMB Circular A-133 Compliance Supplement is based on the requirements of the 1996 Amendments to the Single Audit Act and the final revision of OMB Circular A-133 which provide for the issuance of a compliance supplement to assist auditors in performing the required audits.  This document serves to identify existing important compliance requirements which the Federal Government expects to be considered as part of an audit required by the Single Audit Act as amended.  This Supplement also provides guidance to assist auditors in determining compliance requirements relevant to the audit, audit objectives, and suggested audit procedures for programs not included herein.  For single audits, this Supplement replaces agency audit guides and other audit requirement documents for individual Federal programs.

Suspended and Debarred Parties Listing

Compliance audit procedures relating to suspension and debarment contained in the Provisional Compliance Supplement refernce the List of Parties Excluded from Federal Procurement or Nonprocurement Programs, issued by the General Services Administration.  This link requires user identification in accordance with the Computer Matching and Privacy Act of 1988.

OMB Circular A-87 - Cost Principles Applicable to Grants and Contracts

This Circular establishes principles for determining the allowable costs incurred by state, local, and federally-recognized Indian tribal governments under grants, cost reimbursement contracts, and other agreements with the federal government and sets forth the procedures to recover them.

Single Audit Reporting Package

The Single Audit Reporting Package is designed to comply with the information collection requirements of OMB Circular A-133.  This package includes two proposed information collections from two types of entities:  (1) Reports from auditors to auditees concerning audit results, audit findings, and questioned costs; and, (2) reports from auditees to the Federal Government providing information about the auditees, the awards they administer, and the audit results. Circular A-133's information collection requirements will apply to approximately 25,000 States, local governments, and non-profit organizations on an annual basis.

PCIE Position Statements and Review Guidelines

The President's Council on Integrity and Efficiency (PCIE) issued Uniform Desk Review and Quality Control Review Guides for Single Audits.  In addition, PCIE Position Statements address implementation issues relating to single audits.